TICPE: Definition and Explanation

TICPE (Taxe Intérieure de Consommation sur les Produits Énergétiques) is a French tax applied to energy products such as fuels (petrol, diesel) and heating oil. It replaced the former TIPP (Taxe Intérieure sur les Produits Pétroliers). Companies using these products for professional purposes can obtain a partial refund under certain conditions.

In 2024, the partial TICPE refund for professional diesel is around €17.32 per hectolitre (hL) for eligible heavy goods vehicles, and €5.93/hL for certain construction equipment. The exact amount varies according to annual decrees and vehicle category. For a large fleet, this refund can represent tens of thousands of euros per year.

Eligible vehicles include: goods transport vehicles (heavy goods vehicles over 3.5 tonnes), public passenger transport vehicles, construction and public works equipment, utility vehicles assigned to exclusive professional use, and certain agricultural vehicles. The key requirement is that fuel is used for exclusively professional purposes, justified by documents (delivery notes, schedules).

The process involves 4 steps: 1) Preparing the file with detailed fuel invoices, mileage logs, vehicle registration documents, and proof of professional use. 2) Determining the refundable amount according to applicable rates. 3) Filing the claim with the DGFiP (Direction Générale des Finances Publiques). 4) Following up the file and receiving the refund. The average timeframe is 2 to 4 months.

The limitation period is 3 years for the TICPE refund. This means you can claim a refund for taxes paid over the previous 3 calendar years. For years N-1, N-2 and N-3, you can file a corrective claim. This retroactivity often allows recovering substantial unclaimed amounts.