Your company is active in oil products ?
Whether you are storing oil products, distributing them or refining them, maintaining the excise duty suspension system and/or paying duties and taxes (TICPE, CPSSP, TIRUERT) is not something you can improvise.
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In addition, many manufacturers who use energy products in their production processes contact us to help them argue that the use of these products for purposes other than fuel is not taxable. By working with FISCALEAD, you can be sure of French sector expertise and experience in international flows. We know the uses of the sector and the different types of oil products:
Backed by this expertise, FISCALEAD is THE partner of choice for the indirect taxation of companies selling and distributing oil products.
Need to outsource these specific declarations and know-how?
Contact usReceive, store and/or dispatch goods under suspension or intra-community duty-paid arrangements.
The excise statuses required for operations under suspension are respectively Registered Consignee, Authorised Warehouse Keeper et Registered Consignor. In the case of duty-paid intra-community transactions, the status required is that of Certified Consignee et Certified Consignor.
Each status comes with its own set of obligations in terms of declarations, accounting and financial guarantees. It is therefore essential to know how each status works and its limitations inside out! We’ll find the right status for you. Here are a few examples:
You sell oil products to customers who do not have a French excise number. The products are dispatched from an authorised tax warehouse in another EU Member State.
In principle, you should pay excise duty in the Member State of departure AND in France (excise duty on energy or TICPE), the country of arrival of the products. FISCALEAD will set up the necessary authorisations for you to maintain the excise duty suspension arrangements on departure of the goods, and pay the excise duties in the country of consumption of the products only, without having to file an unnecessary refund application.
You deliver aviation fuel or fuel oil for ships. The products are dispatched from an authorised tax warehouse located in another EU Member State, OR delivered from a fuel depot OR a barge.
It is your responsibility to check, justify and record the quality of the recipient of the products and the use to which they will be put.
FISCALEAD will set up the necessary authorisations for you to ensure that the suspension system is maintained as far down the distribution chain as possible. We will also help you set up an audit trail to prove that the delivery is exempt, and will assist you in paying excise duties in France if necessary.
Once you have obtained your excise status, you can delegate the management of this status to us, if you wish:
As you will have understood, FISCALEAD maintains its own energy excise statutes and files declarations relating to oil taxes, on its own behalf or on behalf of its customers. We file several dossiers with the main customs offices responsible for this area, such as Le Havre, Dunkirk, Roissy, Marseille, Tours and others.
FISCALEAD also has expertise in several TIRUERT campaigns carried out for various actors. Fuel released for consumption in France is subject to TIRUERT, which is an incentive tax on the use of renewable energy in transport. Its main objective is not to pay the tax, but to improve the incorporation of renewable energy into transport. The tax return is an annual one, and requires a certain amount of technical expertise to determine the tax base and the applicable rate, not forgetting to check whether the documents relating to your incorporation of biofuels are eligible for a reduction in the rate of TIRUERT.
For all these specificities, and this niche expertise, if you are active in oil products, and you are not yet a FISCALEAD customer, we need to meet! Try operational support, not just theoretical. If you have any questions or would like a budget, please contact us. We’ll get back to you within 48 working hours.
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Agile and responsive, we listen to your specific needs. You have consulted a lawyer and want to move on to the operational implementation phase of his or her legal advice? We can help you implement the recommendations of your legal advisers in clear, organised and watertight procedures.
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Founded by Marcie REYNO-DALLE and Alexandra LOUYOT, FISCALEAD provides operational assistance in indirect taxation: Customs, Excise and VAT. With many years’ experiences in both big 4 law firms and in-house, our team is experienced in a wide range of international business models, industries, and supply chains.
Committed to listening to your operational needs, we put our technical expertise at the service of your logistical, IT and HR realities.
Whether you call on our tax reporting or operational advisory services, our obsession is to ensure that indirect taxation is no longer a barrier for your business but opens up new opportunities for you.
Our added value? In an increasingly globalised and digitalised world, at FISCALEAD expertise is a priority, and technology a necessity – without ever being dissociated. Come and meet us!
We work with a number of firms that we have partnered with
We monitor European tax and customs matters for our customers and run technical and practical workshops, webinars and training courses.
Over 15 years' experience in indirect tax management: Customs, Excise, VAT.
