Anyone who purchases fossil thermal fuels automatically pays the CO2 levy. Businesses exempted from the levy can request a refund from the Federal Office for Customs and Border Security (FOCBS).
The following can submit a request for refund:
- Installation operators that have committed themselves to reducing their greenhouse gas emissions (Art. 31 CO2 Act);
- Operators of fossil fuel-based combined heat and power plants (Art. 32 CO2 Act);
- Installation operators 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 (FOCBS) 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.
Federal Office for Customs and Border Security: CO2 levy
Forms to request a refund
Last modification 28.02.2022