Excise Duty Refund on Diesel (ex-TICPE) for Road Transport Operators in France

The French domestic tax on energy products known as TICPE (Taxe Intérieure de Consommation sur les Produits Énergétiques), now reclassified as an energy excise duty under the Code of Taxes on Goods and Services (CIBS), applies to energy products used as fuels or combustibles. In the road transport sector, a partial refund of the excise duty paid on diesel is available to eligible operators.

Governed at EU level by Directive 2003/96/EC, this excise duty was recodified on 1 January 2022: the former provisions of the French Customs Code (Articles 265 sexies et seq.) were transferred to Articles L312-49 to L312-58 of the CIBS. Refund rights opened for periods prior to this recodification remain governed by the old Customs Code articles.

Who Is Eligible?

The partial diesel excise refund is available to:

• Road freight hauliers (TRM) operating vehicles over 7.5 tonnes
• Public road passenger transport operators (TCRP)
• Taxi operators

Eligible vehicles must meet the following conditions:

• Technically permissible maximum laden mass of 7.5 tonnes or more (TRM/TCRP)
• Registered in a European Union Member State
• Used for professional purposes
• Fuelled with diesel purchased in mainland France (purchases in French overseas departments are excluded)
• The operator must be established in France, the EU, or Northern Ireland

The refund applies to standard diesel (B7 and B10). HVO and B100 may also qualify under specific conditions (separate invoices, supplier attestation required).

2026 Refund Rates

From 1 January 2026, regional councils can no longer apply surcharges on diesel excise duty, Articles L312-39 and L312-40 of the CIBS have been repealed, including the Île-de-France Mobilités surcharge (+€1.89/hL). The refund rate is therefore now identical across all mainland French regions (except Corsica).

The refund rate equals the difference between the national excise rate and the applicable professional diesel floor rate:

💡 TRM volume cap: the refund is capped at 40,000 litres per vehicle per year. Consumption above this threshold is not eligible for reimbursement.

How to Apply for the Refund

Since 1 January 2025: Claims Managed by the DGFiP

For all diesel consumption from 1 January 2025 onwards, refund claims must be submitted to the DGFiP (French Public Finance Directorate) via Annex 3310-TIC attached to the VAT return.

For consumption up to 31 December 2024, claims remain under the jurisdiction of the DGDDI.

Frequency and Deadlines

What NOT to Include With the Claim

Diesel fuel invoices must not be attached to the refund application. They must however be retained and made available in the event of an audit.

Example Calculation

A TRM operator runs a fleet of 10 heavy goods vehicles, each consuming 33 L/100 km over 100,000 km/year — i.e. 33,000 litres per vehicle.

Refund per vehicle: 330 hL × €15.56/hL = €5,135
Total refund for the fleet: €51,350

In a sector where net margins rarely exceed 3%, this refund represents several margin points provided no litres slip through the accounting net.

Fiscalead Manages Your Refund Claims