The terms, conditions and procedure for granting the refund of excise duty (EFC) of internal combustion oil from farmers for 2025, are described in a Joint Ministerial Decision (JMA) published in the Government Gazette.
As stated, beneficiaries for the EFFK are natural persons, the persons who have submitted a Single Application for Aid (E.A.E.) for each current or previous year, are registered in the Register of Farmers and Agricultural Holdings (M. A.A.E.) on March 1 or September 1 of the current year and have been assigned the status of “professional farmer” or of the “professional farmer as a new entrant to the agricultural sector”.
At the same time, the subsidized quantity of motor oil, for which the Special Consumption Tax is refunded per beneficiary person, is calculated, based on the quantity of motor oil that has actually been allocated based on the sales invoices, issued within each year, for each beneficiary person.
With regard to the procedure and time of payment of the return of the E.F.K. as described in the KYA, for persons who have submitted E.A.E. for the previous year:
- Until April 30 of each year, for motor oil purchases for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend of the Independent Public Revenue Authority (A.A.D.E.) from January 1 to March 31 of the same year,
- until July 31 of each year, for the purchases of motor oil for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend of the Independent Public Revenue Authority (A.A.D.E.) from January 1 to June 30 of the same year, minus the amount paid
- until October 31 of each year, for motor oil purchases for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to September 30 of the same year, minus the amount paid
- until December 30 of each year, for motor oil purchases for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to November 30 of the same year, minus the amounts paid
- until January 31 of the following year, for motor oil purchases for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to December 31 of the previous year, minus the amounts paid.
- until October 31 of each year, for motor oil purchases for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to September 30 of the same year,
- until December 30 of each year, for motor oil purchases for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to November 30 of the same year, minus the amounts paid up to 31 January of each following year, for the purchases of motor oil for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend by on January 1 to December 31 of the previous year, minus the amounts paid.
2. For the payments of approx. aa’ and ab’ require the beneficiary to be registered in the Register of Farmers and Agricultural Holdings (MAAE) on March 1 of this year and to have been assigned the status of “professional farmer” or “professional farmer as a new entrant in the agricultural sector’. For the origins of approx. ag’, ad’, ae’, ba’, bb’ and vgy’, the beneficiary is required to be registered in the Register of Farmers and Agricultural Holdings (M.A.A.E.) on September 1 of the current year and to have be assigned the status of “professional farmer” or “professional farmer as a new entrant to the agricultural sector”.
Source: APE – MEB