EFK: Automatic and invoice-based return of oil to farmers for 2025

Automatically and exclusively based on invoices that are posted on myDATA the refund of the Excise Tax (EΦK) on motor oil will be made to farmers, for the year 2025, as stated in a announcement issued by the Ministry of National Economy and Finance.

With the new circular (E.2079/2024) of the commander of the Independent Public Revenue Authority, G. Pitsili, detailed clarifications are provided for the tax return that is carried out:

• Based on sales tariffs for farmers’ purchases of motor oil for agricultural use throughout 2025.
• Automatically, based on the sales invoices that will have been issued and transmitted by the licensees to operate public fuel stations, on the digital platforms myData and eSend of AADE.
• Gradually, within five periods of time, without following any procedure by the farmers.

The obligations for the return of the tax

The Ministry of National Economy and Finance in its announcement points out:

• farmers, in order to be eligible for the refund of the tax, must request the issuance of an invoice from public fuel stations,
• the holders of a license to operate public fuel stations must comply with their obligations regarding the electronic transmission of data within the set deadlines, on the digital platforms myData and eSend of AADE.