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Changes to the partial refund of the domestic tax on consumption of energy products (TICPE) for European goods hauliers and passenger transport companies

Mise à jour le 15/04/2021

You are a goods haulier or passenger transport company based in another European Union Member State and you file applications for partial TICPE refunds in respect of your vehicles’ diesel consumption.

Alternatively, you are an agent who files refund applications on behalf of your clients.

On 19th April 2021, there are two major changes to the refund procedure that concern you directly.

VERSION FRANÇAISE

 

I. You are able to file refund applications online

 

As from 19th April 2021, you are able to prepare, send and follow your refund applications with the online service SIDECAR Web. It simplifies and speeds up the application processing procedure.

In order to access the online service SIDECAR Web, use the following procedure :

  1. You must set up a personal account on douane.gouv.fr for every person in your company responsible for the preparation and/or transmission of refund applications ;
  2. You must apply to the customs office of Lesquin for authorisation by sending it an adherence and authorisation agreement, duly filled in and signed, by email or post. If you are a good haulier or passenger transport company, use the model of authorisation available on this website. If your company files refund applications on behalf of its clients, contact the customs office of Lesquin to obtain the authorisation file ;
  3. Once you have been granted authorisation, you will be able to use the douane.gouv.fr website to log on to the SIDECAR Web online service which will enable you to prepare and send refund applications online.

However, you are still able to file paper refund applications if you wish, using Cerfa forms 16011*03 and 16091*02.

II. Refunds are able to be paid into an agent’s bank account

Starting on 19th April 2021, road transporters established in another country than France due to receive a partial TICPE refund may authorise a representative to file their applications and to receive repayment on their behalf. The representative then has to pay the amounts over to them.

This option is available provided the document entitled "document de désignation du mandataire complexe" is attached to the application. This document must be signed by the representative and his client and renewed every two years.

  • If the representative uses the online service SIDECAR Web to file refund applications, this document will be saved on the online service and sent to customs with the first online application ;
  • If the representative chooses to still file paper refund applications, the use of the new Cerfa forms 16011*03 or 16091*02 is mandatory and the representative must tick the box "mandat complexe" in section 4 of the document. In this case, a copy of the document entitled "document de désignation du mandataire complexe" must accompany every new refund application.

It will still be possible for an agent to file the application and for the amounts to be paid directly to the road transporter’s bank account.