Registration in the REV of taxed delivery for transport use is restricted to road and rail vehicles. Companies are not required to register deliveries to other transport applications in the REV as taxed delivery for transport use. As a result, the taxed delivery for transport use may differ from the excise tax returns as submitted to the Tax and Customs Administration. The differences must be explained in the REV. For the deliveries to other transport applications, companies must have documentary evidence. This reversed burden of proof is based on Article 2.2 of the Renewable Energy for Transport 2015 Decree (Besluit hernieuwbare energie vervoer 2015).

Which verhicles?

Below which deliveries to which vehicles that must be submitted for the annual obligation are listed. Please take particular note of the mobile equipment not intended for the road, which are not considered road vehicles.

Type of transport

Annual obligation

Reporting obligation

Claiming deliveries

 

Petrol and diesel (including renewable) delivered to:

Petrol, diesel, LPG, LNG and CNG (including renewable) delivered to:

Renewable energy delivered to:

Road vehicles

X

X

X

Rail vehicles

X

X

X

Mobile equipment not intended for the road, such as:

- agricultural tractors

- combines/flail forage harvesters

- dumpers/shovels

- fork-lift trucks

- telescopic handlers

- mobile cranes

- bobcats

- crawlers

-

X

X

Inland navigation

-

X

X

Recreational boats

-

X

X

Commercial boats and ships

-

-

X

Aviation

-

-

X

 

Documentary evidence

In order to keep deliveries to transport applications other than road and rail vehicles outside your taxed delivery for transport use (and thus your annual obligation), you are required to be able to prove in your records that the difference with the excise tax returns is justified. This may be done by submitting upon request:

  • invoices proving that the end consumer (read: the customer) is a company that has nothing to do with road or rail vehicles (e.g. an invoice addressed to a water pump station) or;
  • signed statements of end consumers in which they declare that a certain amount of fuel has not been delivered to road or rail vehicles. If middlemen are involved, the statements must be signed by these.

Statements

In principle, the statements have no prescribed form. Information which can be included in the statement would be business details of the end consumer, delivery period, amount delivered split up in types of fuel, description of the business activities for which the fuel has been used, description of the equipment that the fuel was used in, dated and signed by the customer. This list is not exhaustive.