The Independent Authority for Public Revenue (AADE) has made its first reimbursement of the Special Consumption Tax (SCT) and the corresponding VAT to fuel stations that supplied diesel to farmers at a tax discount through the new digital processes, myDiesel and myDieselapp.
A total of 918 fuel stations were included in the first payment and will receive €208,509.36. The amount relates to 1,490 agricultural diesel sales, which were verified through the prescribed process by 23:59:59 on Wednesday, 4 November.
How the agricultural diesel discount works
Under the new system, eligible farmers can buy diesel for exclusively agricultural use with the SCT and corresponding VAT discounted at the point of sale, up to their maximum annual entitlement. The quantity is calculated using data from the Single Application for Aid (EAE).
Participating fuel stations issue a sales invoice with the SCT discounted. The invoice is then recorded in the digital application and verified through AADE’s information systems, myDATA or the Fiscal Electronic Mechanisms (FEMs).
AADE then reimburses the station for the SCT, which amounts to €0.41 per litre, together with the VAT due on it. The reimbursement is made without being offset against any amounts the station may owe to the state.
A new reimbursement processing cycle begins every Monday and Thursday, so payments are credited to fuel stations’ accounts at least twice a week.
At the same time, the VAT being reimbursed is automatically pre-filled in box 424, labelled “VAT amount on farmers’ diesel SCT”, in the VAT return for the tax period in which the payment was made.
This allows farmers to benefit from the discount directly at the pump, while fuel stations recover the corresponding amount within a short time.
The process is set out in joint decision A.1224/2026 by the Minister of National Economy and Finance, the Minister of Rural Development and Food, and the Governor of AADE, as amended by A.1239/2026.
62 fuel stations excluded from payment over IBAN
AADE says a further 62 fuel stations were not included in the first payment because they had not registered a bank account IBAN with the authority.
It has therefore emailed them asking them to register their account through the “Registry & Communication / IBAN Account Declaration” application on myAADE.
The reimbursement to these fuel stations will be made in the first payment after they register their IBAN.
AADE is urging all fuel station operators participating in the scheme to check that their bank account is registered and up to date.
Source: AMNA