Declaration services: other indirect taxes
Energy excise duties in France
Electricity, natural gas, coal, fuels: energy consumption is subject to excise duties. Hanoutax prepares and files your energy excise returns under a mandate, where your activity does not require a special status.
What is energy excise duty?
Excise duties are indirect taxes levied on the consumption of certain products. For energy, they cover electricity, natural gas, coal and energy products used as fuels or heating fuels. They are not the same as VAT: they have their own chargeable event, rates and returns.
For electricity, natural gas and coal, management was transferred to the French public finance directorate (DGFiP) on 1 January 2023, and returns are filed online from the professional space on impots.gouv.fr. Other energy products follow separate rules and channels, to be reviewed case by case.
Who is liable?
Liability depends on your role in the energy chain. Two profiles come up often:
| Profile | Typical situation | Point to watch |
|---|---|---|
| Energy supplier | Sells electricity or gas to final customers in France. | Passes on the excise collected from customers and declares quantities supplied. |
| Liable consumer | Consumes energy without going through a supplier established in France, or produces it for own use. | Declares its consumption directly; exemptions or reduced rates may exist. |
| Other operator | Operator, producer or trader depending on the activity. | Analysis needed: status may depend on the exact activity. |
A company established outside France may be concerned as soon as it supplies or consumes energy in French territory. If you also hold a site or stock in France, see our article on stock in France and VAT.
How does filing work?
For electricity, natural gas and coal, the return is filed electronically. Frequency (monthly, quarterly, or annual in some cases) and deadline depend on the product and volume; for monthly returns the deadline falls around the 25th of the following month. Payment accompanies the return. Always check your regime on the official impots.gouv.fr page on energy excise duties.
Exemptions, reduced rates and refunds
Depending on how the energy is used and the taxpayer’s activity, exemptions, reduced rates or refunds may exist. They are subject to precise conditions, particularly documentary ones, and must be claimed in the proper form and time. We assess with you whether a claim is possible, without guaranteeing the outcome, which rests with the authority.
Common mistakes
- confusing the energy invoice (excise included) with the return the liable person must file;
- misclassifying status as supplier or consumer;
- declaring volumes unrelated to meter readings or invoices;
- missing the periodic deadline, which can lead to surcharges (see our penalties and late-payment interest article);
- overlooking possible refund or exemption claims.
What Hanoutax handles under a mandate
- determining your liability and obligations;
- collecting volume and consumption data;
- preparing and filing excise returns;
- tracking payments and deadlines;
- refund or exemption requests where possible.
Our scope excludes authorised warehousekeeper status. To understand the mandate framework, read the guide to the power of attorney with the tax authorities.
FAQ
Are energy excise duties included in VAT?
No. Excise is a separate tax, declared separately. VAT is then applied on a price that generally includes the excise.
Which authority manages excise on electricity and gas?
Since 1 January 2023, the DGFiP, through the professional space on impots.gouv.fr, for electricity, natural gas and coal.
How often do I file?
It depends on the product and volume: monthly, quarterly or annual depending on the case. We confirm your regime during the analysis.
Can a foreign company be liable?
Yes, where it supplies or consumes energy in France under conditions that make it liable.
Can I get an excise refund?
In certain cases provided by law and subject to conditions. We study feasibility, but the decision lies with the authority.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.