Fluorinated Greenhouse Gas Tax (from 1 September 2022)

Information

• General information

  Get information on the basic elements of tax

• Taxable base, tax rate and gross tax liability

  Find out what the taxable base is, the tax rates and how the tax liability is calculated.

• Tax benefits

  Find out about the tax benefits provided for in the regulations on tax on fluorinated greenhouse gases.

• Formal and material obligations

  Get information on your formal and material tax obligations

• Authorisation and registration procedure for the new Tax

  Here is everything you need to know about the procedures for authorisation and registration in the Territorial Tax Register.

• Obligations of manufacturers or beneficiaries of resale or first-integration exemptions for new equipment or appliances on 1 September 2022

  If before 1 September 2022 you were a manufacturer of fluorinated gases, or a beneficiary of exemptions for resale or first incorporation into equipment or appliances, find out about the main tax obligations in relation to the stock of fluorinated gases in your installations.

• Obligation to submit an annual recapitulative statement for transactions carried out between 1 January and 31 August 2022

  Get information on your filing obligation

• Customs formalities for the importation of dutiable goods

  We inform you how to declare this tax in your customs declaration (DUA).