Although ReFuelEU Aviation applies from 1 January 2025, 2026 represents the first effective reporting cycle based on 2025 operational data. The regulation assigns distinct compliance and data responsibilities to fuel suppliers, aircraft operators, and airports, making early and robust data readiness a critical legal requirement.

The Czech Republic has adopted a new Waste Management Plan for 2025–2035, establishing a binding framework focused on waste prevention, increased recycling, and reduced landfilling in line with EU circular economy objectives. The plan will guide national and regional authorities in shaping waste policy and monitoring implementation over the next decade.

Hungary has deferred the inflation-indexed increase in excise duties on motor fuels until July 2026, maintaining current rates during the first half of the year to mitigate cost pressures. At the same time, new preferential rules for small sparkling wine producers and stricter compliance obligations for dried and fermented tobacco reflect a more targeted and enforcement-oriented excise framework.

The European Commission’s proposed steel import regime would drastically reduce tariff-free quotas, double duties on excess imports, and tighten origin traceability rules to curb circumvention. For UK steel producers — heavily reliant on EU markets — the measures could significantly affect export competitiveness, pricing strategies, and long-term investment decisions.

Recent judgments of the Spanish Supreme Court confirm that natural gas used in cogeneration is exempt from excise duty under EU law, invalidating Spain’s previous taxation of this use. By recognising cogeneration’s environmental and energy-efficiency benefits, the Court reinforces the direct applicability of Directive 2003/96 and sets a decisive precedent for ongoing and future litigation.

Italy is set to overhaul its excise duty system from 2026, introducing new compliance models such as the Accredited Obligated Subject (SOAC), revising guarantee requirements, and fundamentally reforming excise payments on natural gas and electricity. These changes mark a shift toward greater administrative simplification, enhanced risk-based controls, and more frequent reporting obligations for energy operators.

Following the entry into force of the Portuguese State Budget for 2026, nicotine pouches have been brought within the scope of Tobacco Tax. The product is subject to a specific excise duty of EUR 0.065 per gram, assessed on the total weight of product per retail pack. As taxation of nicotine pouches is not harmonised at EU level, their intra-Community circulation is not subject to movement under the Electronic Administrative Document or the Electronic Simplified Administrative Document. As with other tobacco products, the placing of nicotine pouches on the Portuguese market is subject to prior notification to the Tobacco Tax Division.

Germany’s Federal Ministry of Finance has introduced a draft bill amending the Energy and Electricity Tax Act, effective 1 January 2026. The proposal aligns national rules with EU law, simplifies procedures, and reduces bureaucracy. Key measures include harmonised fuel tax exemptions for electricity generation, extended relief for self-produced fuels, updated rules for gaseous and marine fuels, and stricter treatment of “designer fuels.” In electricity taxation, the bill clarifies rules for EV charging, prevents double taxation of storage, maintains reduced rates for industry and agriculture, and removes tax benefits for landfill gas, sewage gas, and biomass unless used in efficient CHP systems.

Germany’s Federal Ministry of Finance has introduced a draft bill amending the Energy and Electricity Tax Act, effective 1 January 2026. The proposal aligns national rules with EU law, simplifies procedures, and reduces bureaucracy. Key measures include harmonised fuel tax exemptions for electricity generation, extended relief for self-produced fuels, updated rules for gaseous and marine fuels, and stricter treatment of “designer fuels.” In electricity taxation, the bill clarifies rules for EV charging, prevents double taxation of storage, maintains reduced rates for industry and agriculture, and removes tax benefits for landfill gas, sewage gas, and biomass unless used in efficient CHP systems.

When importing excise goods into the European Union, including Poland, companies often face complicated customs procedures. Overpayment of excise duty may occur especially in transactions involving alcohol products for industrial use, e.g. when importers fail to present evidence that the goods contain properly denaturated alcohol and they must apply higher excise duty rates. Fortunately, Polish and EU customs regulations allow for the correction of custom declarations - including reclaiming overpaid excise tax. However, there are strict deadlines and procedural requirements that must be followed.

De-alcoholised wine is regulated under EU rules defining authorized production techniques, which must preserve wine’s sensory qualities. Fiscal treatment varies: wines ≤0.5% vol. are classed as non-alcoholic beverages, while those >0.5% vol. are taxed as wine. Member States like Spain require prior authorization for de-alcoholisation and strict control of recovered alcohol. Overall, producers face both technical and fiscal challenges in this emerging market

EPR makes producers responsible for full recycling costs of packaging waste. Legal enforcement starts in January 2025, with invoicing from October 2025 and modulated fees (based on recyclability) from July 2026. Fees vary by material, e.g., £423/tonne for plastic and £192/tonne for glass. Large producers must report and pay, while smaller ones report only. Revenues are ringfenced for waste management and infrastructure

The reform digitalizes movement certificates (DSA/DSAC) for duty-paid alcohol movements between professionals. Decree 2025-590 allows DSACs to be fully electronic (via GAMMA2 or e-invoices), reducing administrative burden and aligning with e-invoicing. Mandatory fields are simplified to essential excise and transport data. Businesses must adapt IT systems and workflows for compliance. This reform strengthens traceability while promoting integration of VAT and excise obligations.

As of 1 July 2025, all businesses not established in the Czech Republic have been placed under the tax jurisdiction of the Customs Office for the Plzeň Region.

This change, introduced by Act No. 349/2023 Coll. (part of the 2024–25 fiscal consolidation package), means that all excise tax, energy tax, and Intrastat obligations for non-established entities must now be handled by this office and its dedicated tax account.

Italy has introduced a specific excise rate for HVO (Hydrotreated Vegetable Oil), set lower than petrol to make it more competitive. However, not all HVO qualifies: only fuel compliant with EU environmental standards under D.Lgs 43/2025 benefits from the reduced rate, while non-compliant HVO is taxed slightly higher. Refund forms now require hauliers to distinguish between compliant and non-compliant HVO when filing claims.

Importers or their agents can claim overpaid import duty and VAT within 3 years of the original declaration. Claims are made via CDS online or Form C285 with supporting evidence. HMRC reviews and, if approved, repays to the importer’s account. Keep documentation, comply with deadlines, and audit imports regularly to catch overpayments.

The Dutch Tax Plan 2026 introduces changes to the national consumption tax on non-alcoholic beverages. From January 2026, the “dairy loophole” will close: drinks with added dairy, previously exempt, will become taxable.

Portuguese legislation, with some specificities permitted by EU law, also provides for significant exemptions from petroleum product tax, which are essential for the development of various sectors of activity. These exemptions have evolved from a total absence of exemptions to the existence of various exemptions and rate reductions, but in recent years, as a result of growing environmental concerns and the transition to a green economy, Portugal has eliminated several exemptions from tax on petroleum products and gradually reintroduced taxation on petroleum products for various products used in important industrial sectors.

 UK Tightens Steel Import Controls to Prevent Trade Diversions

New measures respond to global trade shifts after US tariff hikes on steel.

Starting 1 July 2025, the UK will implement stricter rules on steel Tariff Rate Quotas (TRQs) to protect domestic markets and preserve traditional trade flows

UK Extended Producer Responsibility (EPR) in Focus – What You Need to Know for 2025 and Beyond ♻️

From January 2025, UK producers are legally bound under the new Extended Producer Responsibility (EPR) regime, fundamentally changing how packaging waste is managed and financed.