II. Excise Duties Agricultural diesel. Agricultural diesel refund application

Denomination

II. Excise Duties Agricultural diesel. Agricultural diesel refund application

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes (II. EE). Request for refund of the Special Tax on Hydrocarbons for the quotas incurred in the acquisition of diesel for use in agriculture, including horticulture, livestock farming and forestry.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

Request for refund for purchases of agricultural diesel.

Recipients of the Hydrocarbon Tax refund must be in possession of the invoice proving each supply or group of supplies included in the refund requests and keep them for a period of four years.

Phases of the procedure/service

Start. Submission of Telematic Application (Models) “agricultural diesel”)

Procedure: By Managing Office II. Excise Duties

Termination. Resolution by Managing Office of II. Excise Duties

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing