Marine fuel taxation

According to the EU Energy Taxation Directive (ETD), heavy fuel oil is taxed at EUR 15/1,000 liters. On July 14, 2021, the European Commission proposed to revise the Directive.

According to the proposal, from January 1, 2023, the ETD would increase taxation of energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport. EU member states should implement the revised ETD by December 2022.

Energy taxation of fuels would be based on energy content (calorific value, EUR/Gigajoules) and their environmental performance (carbon content is not considered):