REFUND OF PAID EXCISE DUTY ON MARKED GAS OIL FOR HEATING PURPOSES

Natural persons who used marked gas oil intended for heating for household heating, as well as the legal persons who have used it as heating fuel in the production process or as an additive to another fuel as heating fuel in the industry, have the right to partial refund of the paid excise duty in the amount of 6 denars per liter.

Registration in the Records of users of marked gas oil intended for heating

To exercise the right to partial refund of the paid excise duty for marked gas oil intended for heating, the persons need to be registered as users of marked gas oil intended for heating in the electronic system of the Customs Administration CDEPS and to obtain an identification number.

Guidelines on how to submit application for registration in the Records of users of marked gas oil intended for heating in CDEPS can be found on the website of the Customs Administration:

- Guidelines for submitting a request for registration in the MEOS of an applicant for a refund of excise duty for extra light heating used in the production process on the link:

https://customs.gov.mk/content/documents/%D0%90%D0%BA%D1%86%D0%B8%D0%B7%D0%B8/procesnaproizvodstvo.pdfhttps://customs.gov.mk/images/procesnaproizvodstvo.pdf

-Guidelines on how to submit a request for registration in MEOS for excise duty refund on extra light heating oil used in the production process on the link:

https://customs.gov.mk/content/documents/%D0%90%D0%BA%D1%86%D0%B8%D0%B7%D0%B8/domakinstvo.pdfhttps://customs.gov.mk/images/domakinstvo.pdf

Registration in the Customs Administration is carried out on grounds of a submitted electronic application in which the applicant states:

• Identification data

- Title or name and surname,

- registered office, address or residential address,

- contact details,

- UTN or UMCN

• Data on the location of storage and use of marked gas oil intended for heating,
• The capacity of the tanks and
• The technical characteristics of the equipment for using the marked gas oil for heating in households or in the production process or as an addition to another energy source as heating fuel in industry.

In accordance with the submitted request, the competent customs authority carries out field control and verification of the accuracy of the submitted data for recording the applicant in order to issue the identification number.

Application for excise duty refund

Partial refund of paid excise duty for the marked gas oil is carried out by the competent customs authority on grounds of a submitted application for partial refund of paid excise duty for the marked gas oil.

The application is submitted in the CDEPS electronic system of the Customs Administration.

The Guidelines on how to submit application for partial refund of excise duty in CDEPS can be found on the following link: https://customs.gov.mk/content/documents/%D0%90%D0%BA%D1%86%D0%B8%D0%B7%D0%B8/extralesnomaslo.pdfhttps://customs.gov.mk/images/extralesnomaslo.pdf

 Partial refund of the paid excise tax shall be made only for purchased or imported quantity of marked gas oil intended for household heating, in a production process or as an additive to another fuel as heating fuel in the industry, in line with the Regulation  with legal force for the application of the Law on Excise Duties in a state of emergency (Official Gazette 169/2020).

The following documentation shall be attached to the application, in case when the marked gas oil intended for heating is used in households:

• invoice or fiscal receipt for procured marked gas oil intended for household heating, which contains data on the procured quantity expressed in liters and the amount of excise duty paid in the amount determined in accordance with this Law;
• evidence from which the date of delivery, the seller and the person who delivered the marked household heating oil can be determined, and
• proof that the person has settled any tax and customs liabilities.

 The following documentation shall be enclosed to the application, in case when the marked gas oil intended for heating is used as heating fuel in the production process or as an additive to another fuel as heating fuel in industry. :

• Decision and Balance Sheet issued by the Central Registry of the Republic of North Macedonia;
• detailed description of the activity for which the marked gas oil intended for heating is used in the production process, the place and location of production where the marked gas oil intended for heating is used, as well as the storage and / or premises, as well as the equipment used for heating;
• invoice for procured marked gas oil intended for heating or as an additive to another fuel such as heating fuel or customs declaration for imported gas oil intended for heating which contains data on the purchased quantity expressed in liters and the amount of excise paid in the amount determined pursuant this law;
• evidence from which the date of delivery, the seller and the person who delivered the marked household heating oil can be determined;
• proof that the person has settled all tax and customs liabilities and
• evidence of the justification for partial refund of paid excise duty from the records of the person applying for partial refund, for the quantities of the marked gas oil intended for heating or as an additive to another fuel as heating fuel in the industry, in the period for which partial refund of paid excise duty is requested.

Partial refund of excise duty for marked gas oil intended for household heating, in the process of production or as an additive to energy fuel as heating fuel shall be done by accepting and verifying the registered electronic application for partial refund of the paid excise duty for which the applicant shall receive an electronic message from the Customs Declaration and Excise Document Processing System administered by the Customs Administration, in the amount of 6 denars/litre on the account of the applicant.