Annual obligation

Companies that deliver fuels to the transport sector in the Netherlands are obliged to deliver an annually increasing share of renewable energy, rising to 16.4% in 2020. This is the annual obligation relating to petrol and diesel that is delivered to transport destinations that are subject to an obligation in the Netherlands.

Moreover, from 2018 a sub-target applies for advanced biofuels (from waste/residues) and a limit applies to the use of conventional biofuels (agricultural crops).

Fuel types and modes of transport

The annual obligation applies to the following fuels:

  • Petrol (unleaded light oil or mineral oil that is taxed at the unleaded light oil rate),
  • Diesel (gas oil or mineral oil that is taxed at the gas oil rate).

To the following modes of transport:

  • Road vehicles,
  • Rail vehicles,
  • Non-road mobile machinery,
  • Agricultural and forestry tractors,
  • Recreational craft when not at sea.

The total amount of petrol and diesel (including their bio-components) that a company has delivered to transport destinations that are subject to an obligation in the Netherlands, is known as the ‘taxed delivery for final consumption’ (Lte: levering tot eindverbruik). Companies  register these fuel deliveries in the Energy for Transport Registry.

See also: Obligation to register Energy for Transport fuel deliveries

Share of renewable energy

For 2018, the total mandatory share of renewable energy has been set at 8.5% of the energy content. In the subsequent years, the mandatory share gradually increases to 16.4% in 2020.

Moreover, from 2018 the annual obligation is subdivided, with a (minimum) sub-target for the use of advanced biofuels (from waste and/or residues) and a limit on the use of conventional biofuels (from agricultural crops).

Yearly targets Energy for Transport

The taxed delivery for transport use of petrol and diesel to transport applications that are subject to an obligation in the Netherlands, is expressed as an amount of energy. Multiplying it by the mandatory share of renewable energy for a year determines the level of a company’s annual obligation.

The annual obligation is expressed in three types of renewable energy units (HBEs: hernieuwbare brandstofeenheden): the HBE Advanced (HBE-A) for the sub-target, the HBE Conventional (HBE-C) for the limit and the HBE Other (HBE-O) for the rest.

Please note that from 2018 the level of annual obligation is determined including deliveries for non-road mobile machinery, agricultural and forestry tractors and recreational craft.

Companies  comply with their annual obligation by surrendering sufficient HBEs of the correct type before 1 April.

3 types HBEs

No annual obligation

Companies that have delivered less than 500,000 litres of petrol or diesel on an annual basis, to transport destinations that are subject to an obligation in the Netherlands, do not have an annual obligation.