This is any motor vehicle of categories M2 and M3 with more than 9 seats, including the driver's seat, used for public transport.

The vehicle must be registered in France or in an EU countryEuropean Union. It must be used by persons established in the territory of the European Union or in Northern Ireland.

There is no tonnage requirement.

The entrepreneur may be a natural or legal person, under public or private law.

Only the operator of public road passenger transport is eligible to submit claims for reimbursement.

An operator shall be a natural or legal person governed by public or private law who actually consumes the diesel fuel previously charged to him for the operation of public road passenger transport.

They may be either the owner of the vehicle or the holder of a lease or sublease agreement.

Calculation

The company has the choice between 2 calculation modes :

• Either by applying the regional rates. The refund is then equal to the difference between the amount of excise duty and the floor rate €39.19. It is then applied to the volume of diesel fuel used. For example, purchases of diesel fuel in Normandy may be eligible for a refund of €21.56/ hl (€60.75-€39.19).
• Either by applying the flat rate. This calculation method is only applicable if the company has purchased diesel fuel in at least 3 different regions. The flat rate is calculated by averaging the different rates in each region. It is then applied to the volume of diesel fuel used.

Regional reimbursement rates

Amount of excise duty on energy (ex-TICPE) with regional increases

Reduced rate for agricultural, forestry and mountain activities (excluding transport)

The reduced rate for agricultural and forestry activities (excluding transport) and for the development and maintenance of roads and mountain trails is €3.86 per megawatt hour.

The request can be made for each month or each quarter.

It should be based on actual fuel consumption (and not on an estimate of fuel consumption).

It can be carried out until 31 December of the 2^e year after.

Consumption took place:

Répondez aux questions successives et les réponses s’afficheront automatiquement

Until 31 December 2024

Concerning the consumption up to 31 december 2024 and covering non-prescribed periods (consumption in the last quarter of 2022 and in the years 2023 and 2024), the application is made only online via the following approach:

Application for reimbursement of TICPE (SIDECAR Web) for road hauliers located in France or Europe (goods and persons)

Warning  

The approach is identical for requests made after or before 25 May 2025 where they relate to consumption up to 31 December 2024.

From 1 January 2025

Concerning the consumption from 1^er January 2025, the elements for obtaining the refund of the TICPE must be provided on theAnnex No 3310-TIC to the VAT declaration.

To find out more, the tax department has made available a dedicated page:

Excise duty on petroleum products (ex-TICPE): refunds for taxis and carriers

Ministry of Finance

Pour en savoir plus

It is possible to accumulate several requests for different months or quarters.

If the company is engaged in a dual activity (freight and passenger transport), it must submit two reimbursement requests, one for each of the schemes.

The number of liters of diesel fuel shall be indicated without decimal places.

Any vehicle used for the activity of a taxi, complying with the following characteristics, is entitled to a partial refund of excise duty on energy:

• Diesel or Petrol Vehicle
• Vehicle must bear the following distinctive signs:
  
  • Illuminated external device marked ‘taxi’
  • Plate attached to the vehicle and visible from the outside
  • Approved horokilometric meter, called “taximeter”
  • Certified time stamp
• Vehicle equipped with the following:
  
  • One driver's seat and a maximum of 8 seats
  • A printer, connected to the taximeter, allowing the automated editing of a note informing the customer
  • An electronic payment terminal and special equipment
• Registration in a country of the European Union (EU)

The owner or operator of the vehicle must hold a public parking permit.

Only the parking permit holder may apply for a refund:

• If he personally ensures the effective and continuous operation of the taxi, including the tenant-manager
• For fuel used by its employees
• On behalf of its cooperating members in the context of a Worker Cooperative Production business (SCOP)

The holder of the parking permit may appoint an agent to file the application for reimbursement.

The request can be made once a year, from 1^er January following the end of the year of consumption and no later than December 31 of the second year thereafter.

The amount claimed for reimbursement is calculated by applying a regional reimbursement rate to the volume of fuel eligible for reimbursement during the period concerned.

Refund rates change every year: