Return of the Special Consumption Tax on agricultural oil for 2024 and the possibility of advance payment of part of the amount that will be returned to farmers, provides for the provision submitted to the Parliament.
The provision for the return of the Special Consumption Tax on agricultural oil is included in the draft law for the utilization of public property in the coastal areas, which implements the relevant announcements of the government.
In more detail, the provisions submitted provide for, among other things, the following:
– A zero VAT rate is established for gas oil used in agriculture, for the period from January 1, 2024 to December 31, 2024, with the application of the return procedure to the farmers entitled to the VAT, who pay when purchasing the fuel.
– It is provided that a percentage of the entitled refund amounts can be paid in advance.
– It is expressly stated that the refund amount of the excise tax is inalienable and unseizable in the hands of the State or third parties, in derogation of any general or special provision, it is not subject to any withholding, fee or levy, it is not bound and it is not set off against confirmed overdue or not debts to the tax administration and the State in general, municipalities, regions and their legal entities, insurance funds or credit institutions and is not counted in the income limits for the payment of any social or welfare benefit.
– The conditions and the procedure for granting the advance payment and refund of the excise tax, the amount and the criteria of the advance payment will be determined by a joint decision of the Ministers of National Economy and Finance and Rural Development and Food. With the same decision, in accordance with the standing procedure, the beneficiaries and the criteria (depending on the type of exploitation) will be determined for determining the quantities of oil for which the refund of the excise tax will be applied, as well as the way of checking the legal use of oil.
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