Oil Products Excise duties Expertise


Is your company active in the sector of oil products?
Managing the excise suspension regime and/or the reporting and payment of duties and taxes (TICPE, CPSSP, TGAP) cannot be improvised.

Compliance Excise duties TICPE, CPSSP, TGAP/TIRIB


Having previously held indirect tax management functions with traders of oil products, gas and electricity,  at FISCALEAD we are familiar with the practices of the sector and the different types of oil products:

  • the specificities of the modes of transport of oil products by truck, barge or pipeline
  • the tax-exempt or non-tax-exempt uses and their supporting documents (fuelling ticket, excise status of the recipients, etc.).
  • the distinction between excisable and non-excisable products and their supporting documents (in particular T1 or T2, DAE or DSA)

Thanks to this expertise, FISCALEAD is THE most experienced and knowledgeable partner on indirect tax matters for companies selling and distributing oil products in Europe.

TICPE

We assist you to declare your VAT on oil products and duties and taxes due in France: TICPE, CPSSP (contribution to strategic stocks on oil products) and TGAP.

oil

We can also, under certain conditions, make our status of Registered Consignee available to you for the reception of oil products.

We maintain your excise accounting, in compliance with customs regulations.

Contact us to discuss your needs and our experience,
we have solutions for you.

Request for Excise Status


Deliveries of oil products to unregistered operators

You sell oil products to customers that do not have a French excise number. The products are dispatched from a tax warehouse located in another EU Member State.


In principle you should pay excise duties in the Member State of departure AND in France (TICPE), country of arrival of the goods. You would then still have to request a refund of the excise duties paid in your Member State of departure. How do you prove the payment of excise duties in the country of arrival? How this flow would not have a negative impact on your cash flow?

FISCALEAD will set up for you the authorisations required to maintain an excise suspensive regime at the departure of the goods, and to pay the excise duties in the country of consumption of the products, avoiding superfluous refund claims.

Refuelling of aircrafts or vessels

You deliver aviation fuel or fuel used in supplying vessels. The products are shipped from a tax warehouse located in another EU Member State OR delivered from a fuel depot OR a barge.


You are responsible to check, justify and record the excise status of the recipient of the products and the use that will be made of them.

FISCALEAD will set up for you the authorisations required to ensure that the suspensive regime is maintained as far as possible in the distribution chain. We will also help you to set up an audit trail justifying the potential exemptions applicable to your deliveries, and will assist you for the payment of excise duties in France if necessary.

As soon as your excise status is granted, you can delegate to us the management of this status:

  • Managing and maintaining your excise accounting
  • Manage entries in GAMMA, the French platform for EMCS, for your account

Rgardless of the nature of your deliveries, FISCALEAD prepares and submits your application
for excise status in France according to the needs identified:

🗹 the Authorised Warehouse Keeper status that allows to receive, store and dispatch excise goods under excise duty suspension regime
🗹 the Registered Consignee status that allows to receive excise goods dispatched from another EU Member State under excise duty suspension regime and to release them for consumption


For any question or budget request, contact us.
We assure you of an answer within a maximum of 48 working hours.

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