On 20 October 2026, AADE, in coordination with the Ministries of Rural Development and Agricultural Development, announced that effective 1 November 2026, a new mandatory digital procedure will govern the exemption from Special Consumption Tax (Excise Duty) and corresponding VAT on agricultural diesel. The measure replaces the previous paper-based refund system with a real-time electronic verification and exemption mechanism, implemented through the myDiesel application and integrated fuel dispensing terminals. The legal basis stems from Article 12 of Law 4799/2021 and the updated Joint Ministerial Decision published in Government Gazette B’ 4121/2026. All farmers, agricultural cooperatives, and contractors must register in the myDiesel system by the effective date to continue receiving the tax benefit.
Key Takeaways
- Mandatory Digital Transition: As of 1 November 2026, paper applications and retroactive refunds are abolished; only digital exemption certificates generated via myDiesel will be accepted at fuel stations.
- Point-of-Sale Validation: Fuel dispensers equipped with certified software will validate the digital certificate instantly, applying the zero-rated excise and VAT at the moment of purchase, eliminating cash-flow delays.
- Compliance Deadline and Penalties: Entities failing to migrate by the deadline face suspension of the tax benefit and potential fines under Article 58 of Law 4174/2013 for non-compliance with digital filing obligations.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement