Decree No. 79 / 2019 Coll.
Order on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management
Valid
Order
Effective from 21.03.2019
79
DECLARATION
of 18 March 2019
on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management
The Ministry of Agriculture and the Ministry of Finance provides pursuant to § 57 paragraph 20 of Act No. 353 / 2003 Coll., on Consumer Taxes, as amended by Act No. 4 / 2019 Coll., Act No. 349 / 2023 Coll. and Act No. 462 / 2024 Coll.:
Method of calculating entitlement to refund of excise duty on mineral oils
The amount of the total entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management shall be calculated as the sum of the amount of entitlement to refund of excise duty on mineral oils calculated in accordance with Annex 1 to this Regulation and the amount of entitlement to refund of excise duty on mineral oils calculated in accordance with Annex 4 to this Regulation.
Method of calculating the amount of mineral oil consumption by means of annual minimum consumption standards
(1) The proven consumption of mineral oils during the tax period in plant production or livestock farming activities shall be calculated as the sum of the consumption of mineral oils in plant production and of mineral oils in livestock farming.
(2) The consumption of mineral oils in vegetable production is calculated as the sum of the consumption of mineral oils per category of annual minimum consumption standards for plant production.
(3) The consumption of mineral oils per category of annual minimum consumption standards for plant production is calculated as the sum of the monthly consumption of mineral oils per calendar month of the tax period for which the refund of excise duty on mineral oils is claimed. For the category of annual minimum crop consumption standards for persons who do not change the area of agricultural land registered in the land use register during the tax period, the consumption of mineral oil per single category of annual minimum crop consumption standard, if the tax period is a calendar year, may be calculated as the product of that area and the annual minimum consumption standard for that category. Where the tax period is the calendar half-year and where there is no change in the area of agricultural land recorded in the land use register during that tax period, the consumption of mineral oils per category of annual minimum crop consumption standards may be calculated as the product of that area, the annual minimum consumption standard for that category and the sum of the percentages of the annual minimum consumption standard in each calendar month of that calendar half-year as set out in Annex 3 to this Regulation.
(4) The monthly consumption of mineral oils per category of annual minimum plant production standards shall be calculated as the product
(a) areas of agricultural land of a given category of annual minimum consumption standards registered for the person claiming reimbursement of excise duty on mineral oils in the land use register on the last day of that calendar month in hectares; and
(b) the proportion of the annual minimum consumption standard of the category concerned for the calendar month concerned.
(5) For the purposes of determining the area of agricultural land of a given category of annual minimum consumption standards registered for the person claiming reimbursement of excise duty on mineral oils in the land use register at the last day of the calendar month concerned, where there is a change in the course of the tax period of the land block, the entire area of that part of the land block shall be counted in that calendar month by the last day of that calendar month until the area of the agricultural land category of the annual minimum plant consumption standard which predominates on the area of that part at the relevant date for determining the category of standard; This does not apply to the definition of categories of standard arable land with okopanins, vegetables or strawberries for which voluntary coupled support is granted under a government regulation laying down certain conditions for granting direct payments to farmers and other arable land between themselves.
(6) The consumption of mineral oils in livestock farming shall be calculated as the sum of the consumption of mineral oils per category of annual minimum livestock standard.
(7) The consumption of mineral oils per category of annual minimum livestock consumption standards shall be calculated as the product
(a) the arithmetic average of the livestock stocks of the category of annual minimum consumption standards registered for the person claiming reimbursement of excise duty on mineral oils in the livestock register on the last day of each calendar month of the tax period for which entitlement to refund of excise duty on mineral oils is claimed, translated into livestock units; This arithmetic mean is rounded down to 2 decimal places; and
(b) if the tax period is calendar
1 year, the annual minimum consumption standard for the livestock category concerned, or
2nd half-year, half of the annual minimum consumption standard for the livestock category.
(8) The consumption of mineral oils per category of annual minimum consumption standards for plant production or livestock farming and the monthly consumption of mineral oils per category of annual minimum consumption standards for plant production shall be calculated in litres and rounded down to 2 decimal places.
Amount of the annual minimum consumption standards and their categories and breakdown of the annual minimum consumption standards per calendar month
(1) The amounts of the annual minimum consumption standards for mineral oils and their categories are set out in Annex 2 to this Decree.
(2) For the purposes of determining the category of standard for arable land with ocopannins, vegetables or strawberries for which voluntary production-related support is granted under a government regulation laying down certain conditions for the granting of direct payments to farmers, the category of standard shall include arable land with a type of agricultural culture, the area of which is the area of agricultural land with sensitive crops as referred to in Article 6 (3), provided that these are the sensitive crops of the ocopannins, vegetables or strawberries.
(3) The share distribution of the annual minimum consumption standards per calendar month for plant production is given as a percentage in Annex 3 to this Decree.
(4) The share distribution of the annual minimum consumption standards for livestock farming shall be determined in such a way that the percentage for each calendar month corresponds to one twelfth of the annual minimum consumption standard.
Conversion of livestock into livestock units
(1) The conversion of livestock into livestock units shall be carried out as a product for each category of livestock
(a) the number of livestock kept by category; and
(b) the coefficient for conversion of livestock into livestock units for that livestock category.
(2) The number of livestock kept per category shall be determined as the arithmetic average of the livestock stocks of that category registered for the person claiming reimbursement of excise duty on mineral oils in the livestock register on the last day of each calendar month of the tax period for which entitlement to refund of excise duty on mineral oils is claimed. The number of livestock kept shall be rounded down to 2 decimal places.
(3) The coefficients for the conversion of livestock into livestock units are set out in Annex 2 to this Regulation.
(4) The number of livestock per category converted into livestock units shall be rounded down to 2 decimal places.
Method of calculating livestock stocking density
(1) The stocking density of livestock is calculated as a proportion for the person claiming reimbursement of excise duty on mineral oils
(a) the number of livestock of each category kept by that person, converted into livestock units; and
(b) areas of agricultural land managed by that person.
(2) The measurement of agricultural land by a person claiming reimbursement of excise duty on mineral oils shall be calculated as the arithmetic average of the area declared for that person in the land use register on the last day of each calendar month of the tax period for which entitlement to refund of excise duty on mineral oils is applied, with the type of agricultural crop arable land, permanent grassland or permanent crop in hectares. The agricultural land measurement by the person claiming reimbursement of excise duty on mineral oils shall be rounded down to 2 decimal places.
(3) The stocking density of livestock is rounded down to 2 decimal places.
Method of calculating the representation of sensitive crops and vines
(1) The representation of sensitive crops and vines is calculated as the proportion of the area of agricultural land with sensitive crops or vines and the area of agricultural land with the type of agricultural crop arable land or the permanent culture recorded or kept for the person claiming reimbursement of excise duty on mineral oils in the land use register. If the denominator in this calculation is 0, the representation of sensitive crops is less than 0,1. The representation of sensitive crops and vines shall be rounded down to 2 decimal places.
(2) The measurement of agricultural land with sensitive crops or vines shall be calculated as the sum of the area of agricultural land with sensitive crops and the area of agricultural land with vines.
(3) The measurement of agricultural land with sensitive crops shall be the area of agricultural land with sensitive crops which is registered for the person claiming reimbursement of excise duty on mineral oils in the land use register on 15 May of the calendar year to which the tax period for which the entitlement to refund of excise duty on mineral oils is claimed is applied, in hectares. The area declared in the application for voluntary coupled support under the directly applicable European Union Regulation is considered to be the area of agricultural land with sensitive crops,
(a) which is lodged
1. the person claiming reimbursement of excise duty on mineral oils;
2. within a time limit within which the application is deemed admissible under the directly applicable European Union2 Regulation; and
3. for the calendar year to which the annual or half-yearly tax period for which the entitlement to refund of excise duty on mineral oils is applied belongs; and
(b) on the basis of which voluntary coupled support is decided.
(4) The agricultural land with sensitive crops shall be rounded down to 2 decimal places.
(5) The proportion of agricultural land with vines shall be calculated as the arithmetic average of the area of agricultural land with the type of agricultural crop of vineyards in hectares held for the person claiming the refund of excise duty on mineral oils in the land use register on the last day of the calendar month of the tax period for which entitlement to refund of excise duty on mineral oils is claimed. The agricultural land with vines shall be rounded down to 2 decimal places.
(6) The measurement of agricultural land with the type of agricultural crop arable land or permanent culture shall be calculated as the arithmetic mean of the area of agricultural land in hectares with the type of agricultural crop arable land or a permanent culture for the person claiming reimbursement of the excise duty on mineral oils in the land use register on the last day of the calendar months of the tax period for which entitlement to refund of excise duty on mineral oils is claimed. The measurement of agricultural land with a type of agricultural culture shall be rounded down to 2 decimal places.
Repeal
Decree No. 176 / 2017 Coll., on the method of calculation of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production and in forest management, is hereby repealed.
Efficacy
This decree shall take effect on the day of its publication.
Minister for Agriculture:
Ing. Toman, CSc., v. r.
Minister of Finance:
JUDr. Schiller, Ph.D., v. r.
Příloha č. 1
Annex No 1 to Decree No 79 / 2019 Coll.
Formula for calculating entitlement to refund of excise duty on mineral oils
The amount of entitlement to refund of excise duty on mineral oils shall be calculated using the following formula:
N = SS1 x VS1 + SS2 x VS2,
where
N...... amount of entitlement to refund of excise duty on mineral oils,
SS1......... proven consumption of mineral oils for the tax period in agricultural primary production activities or in forest management at a tax rate of CZK 3 380 / 1000 l, proven consumption of mineral oils for the tax period is expressed in litres and rounded to 2 decimal places down,
VS1...... tax rate of CZK 3 380 / 1000 I, which corresponds
(a) the value of CZK 9950 / 1000 l multiplied by 0,3397 for mineral oils referred to in Section 45 (1) (b) of the Excise Tax Act;
b) the value of CZK 9950 / 1000 l after the exclusion of the part of the tax rate attributable to the incorporated biofuel of CZK 697 / 1000 l multiplied by the coefficient 0,3652 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act,
SS2......... proven mineral oil consumption for tax periods in agricultural primary production activities at a tax rate of CZK 8,500 / 1000 l, proven mineral oil consumption for tax periods is expressed in litres and rounded to 2 decimal places down,
VS2...... tax rate of CZK 8,500 / 1000 l, which corresponds
(a) the value of CZK 9950 / 1000 l multiplied by 0,8543 for mineral oils referred to in Section 45 (1) (b) of the Excise Tax Act;
b) the value of CZK 9950 / 1000 l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 697 / 1000 l multiplied by the coefficient 0,9186 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act.
Příloha č. 2
Annex No 2 to Decree No 79 / 2019 Coll.
Amount of annual minimum consumption standards for mineral oils and their categories and conversion factors for livestock into livestock units
I. Plant production
| Kategorie podle druhu zemědělské kultury | Roční normativ minimální spotřeby minerálních olejů (l / 1 ha) |
|---|---|
| orná půda s okopaninami zeleninou nebo jahodníkem, na které je poskytována dobrovolná podpora vázaná na produkci podle nařízení vlády upravujícího stanovení některých podmínek poskytování přímých plateb zemědělcům | 174 |
| ostatní orná půda | 90 |
| trvalý travní porost | 43 |
| trvalá kultura | 212 |
Note:
Currants are potatoes intended for the manufacture of starch, table potatoes and sugar beet.
II. Animal husbandry
| Kategorie hospodářských zvířat | Koeficient pro přepočet hospodářských zvířat na velké dobytčí jednotky | Roční normativ minimální spotřeby minerálních olejů (l / 1 velká dobytčí jednotka) |
|---|---|---|
| dojnice nad 2 roky | 1 | 53,34 |
| dojnice do 2 let | 0,6 | 53,34 |
| krávy bez tržní produkce mléka nad 2 roky | 1 | 32,9 |
| krávy bez tržní produkce mléka do 2 let | 0,6 | 32,9 |
| jalovice a býci nad 2 roky | 1 | 43,62 |
| jalovice a býci do 2 let | 0,6 | 43,62 |
| skot ve věku do 6 měsíců | 0,4 | 18,5 |
| koně ve věku nad 6 měsíců | 1 | 10,87 |
| koně ve věku do 6 měsíců | 0,4 | 10,87 |
| prasnice | 0,5 | 7 |
| ostatní prasata | 0,3 | 11,67 |
| ovce a kozy ve věku nad 1 rok | 0,15 | 10,27 |
| nosnice a kuřice | 0,014 | 0,405 |
| ostatní drůbež | 0,03 | 0,34 |
Notes:
1 year means 365 days.
1 month means 30 days.
The age of the animals shall be calculated from the day following their birth.
Příloha č. 3
Annex No 3 to Decree No 79 / 2019 Coll.
Share distribution of annual minimum consumption standards per calendar month for plant production as a percentage
| Kalendářní měsíc | Podíl na ročním normativu minimální spotřeby v % |
|---|---|
| leden | 2 |
| únor | 4 |
| březen | 6 |
| duben | 6 |
| květen | 8 |
| červen | 9 |
| červenec | 10 |
| srpen | 16 |
| září | 20 |
| říjen | 10 |
| listopad | 6 |
| prosinec | 3 |
Příloha č. 4
Annex No 4 to Decree No 79 / 2019 Coll.
Formula for calculating the amount of entitlement to refund of excise duty on mineral oils put into free circulation from 1 June 2022 to 31 July 2023 and subsequently consumed in agricultural primary production or in forest management
The amount of entitlement to refund of excise duty on mineral oils put into free circulation from 1 June 2022 to 31 July 2023 and subsequently consumed in agricultural primary production or in forest management shall be calculated using the following formula:
N = SS1 x VS1 + SS2 x VS2,
where
N.......... amount of entitlement to refund of excise duty on mineral oils,
SS1....... proven consumption of mineral oils for the tax period in agricultural primary production activities or in forest management at a tax rate of CZK 3 380 / 1000 l, proven consumption of mineral oils for the tax period is expressed in litres and rounded to 2 decimal places down,
VS1...... tax rate of CZK 3 380 / 1000 l, which corresponds
(a) the value of CZK 8,450 / 1000 l multiplied by 0,4000 for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act;
(b) the value of CZK 8,450 / 1000 l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 592 / 1000 l multiplied by the coefficient 0,4301 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act,
SS2....... proven mineral oil consumption for the tax period in agricultural primary production activities at a tax rate of 7 300 CZK / 1000 l, proven mineral oil consumption for the tax period is expressed in litres and rounded to 2 decimal places down,
VS2...... tax rate of 7 300 CZK / 1000 l, corresponding
(a) the value of CZK 8,450 / 1000 l multiplied by 0,8639 for mineral oils referred to in § 45 (1) (b) of the Excise Tax Act;
(b) the value of CZK 8,450 / 1000 l after the exclusion of part of the tax rate corresponding to the incorporated biofuel of CZK 592 / 1000 l multiplied by the coefficient 0,9290 for mineral oils referred to in § 45 (2) (j) of the Excise Tax Act.
1) Article 72 of Regulation (EU) No 1306 / 2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352 / 78, (EC) No 165 / 94, (EC) No 2799 / 98, (EC) No 814 / 2000, (EC) No 1290 / 2005 and (EC) No 485 / 2008, as amended.
(2) Article 13 of Delegated Regulation (EU) No 640 / 2014 of the European Commission of 11 March 2014 supplementing Regulation (EU) No 1306 / 2013 of the European Parliament and of the Council with regard to the integrated administration and control system and the conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, support for rural development and cross compliance.
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Regulation Information
| Citation | Decree No. 79 / 2019 Coll., on the method of calculating the amount of entitlement to refund of excise duty on mineral oils consumed in agricultural primary production or in forest management |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 21.03.2019 |
|---|---|
| Effective from | 21.03.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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