General information

Deferral of accrual regime for acquisitions of fluorinated gases (Article 5(NINE)(4) of the Tax Law)

The person or entity authorised to have his purchases of taxable gases subject to the deferral scheme provided for in Article 5, paragraph NINE 4 of the Law on Taxation applied to him is called a 'stockist of fluorinated gases'.

Under this deferral scheme, where the gases subject to the tax are delivered or made available to an authorised warehousekeeper after manufacture or where the manufacturer, importer or intra-Community purchaser has the status of warehousekeeper, the chargeable event occurs when the 'stockist of fluorinated gases' delivers or makes available the gases purchased to a person who does not have that status or when he uses them.

In order for this deferral of the accrual of the tax to be applicable, the "stockist of fluorinated gases" must prove his status to the seller, or to the import customs office, by providing the corresponding authorisation from the Management Office.

The status of "stockist of fluorinated gases" requires prior authorisation from the Management Office and registration in the Territorial Register of the tax as a stockist (activity code G4).

You can obtain information on how to apply for authorisation and registration in the territorial tax register as a warehouseman by clicking on the following link:

Tax Agency:Territorial Registry of the Fluorinated Greenhouse Gases Tax