The terms, conditions and procedure for granting the refund of the excise tax on diesel fuel (DIESEL) for engines used exclusively in agriculture for the year 2025 are described in a Joint Ministerial Decision published in the Government Gazette.

Beneficiaries are natural persons, the persons who have submitted Single Aid Application (A.A.E.) for the current or previous year, are registered in the Register of Farmers and Agricultural Holdings (M.A.A.E.) on March 1 or on September 1 of the current year and they have been assigned the status of ‘professional farmer’ or ‘professional farmer as a new entrant into the agricultural sector’.

As highlighted, the subsidized quantity of motor oil, for which the Excise Duty is refunded per beneficiary person, is calculated, based on the quantity of motor oil that has actually been allocated on the basis of the sales invoices, issued within each year, for each beneficiary person .

As far as it is concerned in the procedure and time of payment of the return of the E.F.K. as described in the KYA, for persons who have submitted E.A.E. for the previous year:

  • ah. Until April 30 of each year, for motor oil purchases for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend of the Independent Public Revenue Authority (A.A.D.E.) from January 1 to March 31 of the same year,
  • ab. until July 31 of each year, for the purchases of motor oil for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend of the Independent Public Revenue Authority (A.A.D.E.) from January 1 to June 30 of the same year, minus the amount paid in accordance with c. ah
  • St. until October 31 of each year, for purchases of motor oil for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to September 30 of the same year, minus the amount paid in accordance with approx. aa’ and ab’,
  • ad. until December 30 of each year, for motor oil purchases for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to November 30 of the same year, minus the amounts paid in accordance with approx. aa’, ab’ and ag’ and
  • ah until January 31 of the following year, for motor oil purchases for which the respective sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to December 31 of the previous year, minus the amounts paid in accordance with approx. aa’, ab’, ag’ and ad’.
  • wow until October 31 of each year, for motor oil purchases for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to September 30 of the same year,
  • BB. until December 30 of each year, for the purchases of motor oil for which the relevant sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to November 30 of the same year, minus the amounts paid in accordance with approx. come and go until January 31 of the following year, for motor oil purchases for which the respective sales invoices have been issued and transmitted to the digital platform myData and esend from January 1 to December 31 of the previous year, minus the amounts paid in accordance with approx. ba’ and bb’.

For the origins of approx. aa’ and ab’ require the beneficiary to be registered in the Register of Farmers and Agricultural Holdings (MAAE) on March 1 of the current year and to have been assigned the status of “professional farmer” or “professional farmer as a new entrant in the agricultural sector’. For the origins of approx. ag’, ad’, ae’, ba’, bb’ and vgy’, the beneficiary is required to be registered in the Register of Farmers and Agricultural Holdings (M.A.A.E.) on September 1 of the current year and to have be assigned the status of “professional farmer” or “professional farmer as a new entrant to the agricultural sector”.

See the Official Gazette on the return of the EFFK to agricultural oil here.