Excise duty on petroleum products, formerly known as TICPE, represents a significant cost item for the road haulage and passenger transport industries.
Applied by default at the full rate on motor fuels, this excise duty may, however, in certain strictly defined situations, be subject to an additional rate. partial reimbursement.
Against a backdrop of changes in the administrative and reporting framework since 2025, mastery of the rules applicable to the TICPE is a key factor in the company's success. tax security and, where applicable, of recovery of significant amounts.
What is the TICPE (excise duty on petroleum products)?
Excise duty on petroleum products is an indirect tax levied on fuels, particularly diesel and gasoline, when they are released for consumption in France.
It is now codified within the Goods and Services Tax Code (CIBS).
In practice :
- Excise duty is included in the price of fuel; ;
- It is borne by the end consumer; ;
- It is a direct charge for companies whose business relies on the use of professional vehicles.
What is the purpose of excise duty on petroleum products?
The excise duty on fuels contributes in particular :
- Financing infrastructure and transport policies ;
- Supporting mobility policies; ;
- Energy tax targets defined at national and European level.
However, refund mechanisms have been introduced to limit the economic impact of this tax on certain exposed professional activities.
Which companies are eligible for reimbursement?
Partial TICPE reimbursement schemes are reserved for activities that are precisely defined by the regulations, in particular: collective road passenger transporters (TCRP) and road freight transporters (TRM), when the activity is carried out using heavy vehicles over 7.5 tonnes circulating within the European Union.
The refund applies only to fuel purchased in mainland France and used in the course of eligible business activities.
Which administration will be responsible in 2026?
For fuel consumption from January 1, 2025, claims are handled by the Public Finance Department (DGFiP) and are included in the VAT return.
The French Customs and Excise Department (DGDDI) remains competent for reimbursements relating to consumption prior to December 31, 2024.
How do I claim my TICPE refund?
Refunds are claimed electronically, via the VAT return:
- The amount of the refund is entered in the excise adjustment box; ;
- Details of consumption are given in appendix n°3310-TIC (periods, volumes, vehicles concerned).
Supporting documents are not attached to the declaration, but must be submitted with it. retained and made available to the administration in the event of an inspection.
How often are requests received?
The request can be monthly, quarterly or annually, in line with the applicable VAT system.
How is the refundable amount calculated?
The refundable amount is determined by applying a reimbursement rate the volume of eligible fuel declared.
This rate varies :
- By activity category (TRM, TCRP) ;
- Depending on the type of fuel ;
- Depending on the region of acquisition.
From January 1, 2026, The weighted flat-rate tariff has been abolished, reinforcing the importance of a reliable regional breakdown of consumption.
Annual statement of account (ASA): an obligation to be secured
Companies benefiting from a reimbursement or reduced rate must draw up a annual statement of account (ASA) showing, for each calendar year :
- Fuel volumes purchased ;
- The periods concerned ;
- Uses eligible for reimbursement.
The ERA must be drawn up no later than January 31 following the year of consumption and kept at the disposal of the administration.
Does your situation warrant a dedicated analysis?
A practice review is particularly relevant when :
- Fuel volumes are significant; ;
- Claims were processed in a standardized manner; ;
- Changes applicable in 2026 have not been included; ;
- ERA has not been formalized or made reliable.
In these situations, a targeted analysis can help secure the process and identify any amounts still recoverable.
Why get help with TICPE?
TICPE recovery is based on a strictly controlled system, combining fiscal, declarative and operational issues.
In particular, support is provided to :
- Check eligibility for reimbursement ;
- Reliable calculations and declarations; ;
- Secure the company's position in the event of an audit; ;
- Identify recovery opportunities on open financial years.
Our teams support companies at every stage: consumption analysis, regulatory qualification, document security and assistance with declarations where necessary.
Secure your excise refunds in the light of the recently reformed reporting framework
Since the transfer of management to the DGFiP, excise refund claims (ex-TICPE) are filed via the VAT return, and an ERA must be kept available for the administration. Certain elements of the system, notably the abolition of the weighted flat rate, will apply from 2026.
Our experts will work with you to ensure the reliability of your ERAs (Annual Recapitulative Statements), secure your reimbursable amounts and guarantee the compliance of your procedures.
