Anyone who purchases fossil thermal fuels automatically pays the CO2 levy. Businesses exempted from the levy can request a refund from the Federal Customs Administration FCA.
The following can submit a request for refund:
- Companies that have committed themselves to reducing their greenhouse gas emissions (Art. 31 para. 1b CO2 Act);
- Companies committed to reduction that operate CHP installations (Art. 31a CO2 Act);
- Companies that participate in the emissions trading scheme (Art. 17 CO2 Act);
The refund request can cover a period of 1 to 12 months and must in each case be submitted to the FCA by 30 June for CO2 levies paid in the previous calendar or financial year.
Even persons who have not used levied thermal fuels to produce energy can submit a refund request (Art. 31 para. 1a CO2 Act). The application can cover a period of 1 to 12 months and must be submitted within 3 months of the financial year.
Last modification 01.02.2021