Farming operations are subject to a specific tax regime on fuels and the natural gas used for agricultural and forestry work or certain production activities.
These taxes, integrated directly into the energy purchase price, represent an additional significant expense item for many farms.
In order to limit the economic impact, regulations provide for partial repayment mechanisms of the TIC (domestic tax on energy products) and the TICGN (domestic consumption tax on natural gas), subject to conditions.
TIC and TICGN: which energy taxes for farmers?
ICT applied to agricultural fuels
The TIC concerns fuels used for agricultural and forestry work, in particular :
off-road diesel fuel (GNR) ;
heavy fuel oil ;
liquefied petroleum gas (LPG), including propane and butane ;
natural gas ;
agricultural fuels.
These fuels are essential for the operation of farm machinery, harvesting equipment and forestry equipment, making the TIC a particularly sensitive issue for the agricultural sector.
TICGN for agricultural natural gas
TICGN applies to natural gas used by farms, in particular for any activity involved in the animal or plant production cycle, for example:
for heating livestock buildings; ;
for greenhouses ;
for specific production processes.
Depending on usage and the situation of the farm, part of this tax may be reimbursed.
Who is eligible for TIC and TICGN refunds?
The reimbursement schemes are aimed in particular at :
- Farmers, individually or in partnership ;
- Agricultural and forestry contractors ;
- Cooperatives for the use of agricultural equipment (CUMA) ;
- Shellfish, aquaculture and fish farms; ;
- Structures covered by the agricultural solidarity contribution.
Eligibility is based on the reality of agricultural use and not on a purely administrative or declarative approach.
TIC and TICGN refunds: what farms need to know
In practice, farms do not benefit from a reduced rate applied directly to invoices by fuel suppliers in respect of the TIC agricole.
The recovery of the TIC and TICGN is therefore based on post-payment claims, which require a structured and rigorous declarative approach.
This mode of operation involves :
clear identification of the farm; ;
consistency between fuel volumes purchased, equipment used and agricultural uses declared.
Securing these elements is crucial for optimize recoverable amounts and avoid any loss of rights due to inconsistencies or insufficient justification.
How to claim TIC and TICGN refunds?
Claims for reimbursement are submitted electronically, via a teleprocedure accessible via the portal Chorus Pro, under the control of Public Finance Department (DGFiP).
This approach enables :
- Submit your application securely online; ;
- Monitor the progress of the project; ;
- Reduce repayment times.
Farmers can also entrust all or part of these procedures to specialized third parties (accountants, management centers or consulting firms), in order to secure the analysis of consumption, the qualification of eligible agricultural uses and the preparation of reimbursement files.
In particular, this approach makes declared volumes more reliable and limits the risk of rejection or questioning in the event of an inspection.
A fully paperless process
Since 2021, the use of teleprocedure has been mandatory for all claims, regardless of the amount.
Paper filing is only allowed in very specific situations (cessation of activity, closed SIRET).
This dematerialization reinforces the importance :
- The reliability of reported data; ;
- Consistency between energy consumption and actual agricultural use.
Why secure agricultural energy taxation?
The energy tax system applied to farms is based on precise rules that combine :
- Type of energy products used ;
- Agricultural or forestry work ;
- Volumes consumed ;
A misunderstanding of these rules can lead to :
- Of rejected applications ;
- Of repayment delays ;
- Or discrepancies between amounts actually recoverable and those claimed.
Conversely, a structured approach allows you to secure procedures and to ensure that the applicable systems are properly mobilized.
TIC and TICGN refunds: key points for farmers
- Farmers can benefit from partial refunds of TIC and TICGN on the fuels and natural gas used in their business.
- These devices represent a real financial impact for farms.
- A good understanding of the rules and eligible practices is essential to avoid errors and secure the amounts recovered.
Further information
The TIC and TICGN reimbursement schemes are based on technical and evolving rules, whose implementation can prove complex in view of the actual use of energy on farms.
In this context, our teams support farmers in analyzing their situation, identifying applicable levers and securing reimbursement procedures, in line with current regulatory obligations. Make an appointment for an initial discussion.
By way of illustration, following support from our teams, a player in the agricultural sector may have generated 129,476 in savings over three years, of which more than half in 2024 alone.
These amounts were used to :
generate cash ;
reinvest in production facilities ;
secure long-term tax compliance.
Need help with your Chorus Pro procedures?
Our teams can help you qualify your eligible uses and secure your agricultural energy taxation.
