Austria introduced a temporary “fuel price brake” from 1 April 2026 following amendments to the Price Act and the Mineral Oil Tax Act. The new framework allows the government, in crisis situations, to cap profit margins on diesel and petrol across the supply chain and, where such a cap is imposed, requires a temporary reduction in mineral oil tax.

Under the Hungarian retail tax regime, both domestic and foreign businesses — including cross-border webshops selling to consumers in Hungary — may be required to register and file tax returns even if they have no physical presence in the country. While a seller’s worldwide retail turnover is relevant to determine the applicable progressive tax rate, the tax itself applies only to retail sales made in Hungary.

Following the repeal of former Article 132 TULD from 1 January 2025, energy products supplied to offshore platforms in EU territorial waters are no longer treated as definitive exports in Italy. Excise duty now applies under the ordinary rules of the Consolidated Excise Act, although sector-specific exemptions and reduced rates — including the 30% reduced rate for fuel used in self-generated electricity — remain available, while supplies to offshore platforms may still benefit from VAT exemption if supported by the appropriate customs documentation.

Spain allows partial or full refunds of the Excise Duty on Hydrocarbons in a range of situations, including professional road transport, agricultural activities, maritime and aviation operations, industrial uses and cases of undue payment. Although the specific conditions vary depending on the type of fuel and its intended use, access to these refunds generally depends on prior registration, compliance with administrative requirements and proper documentary support.

Royal Decree-Law 7/2026, published on 21 March 2026, introduces temporary tax relief measures in Spain in response to the Middle East crisis, mainly affecting energy taxation from 22 March to 30 June 2026. The package includes reduced excise duty rates on hydrocarbons and electricity, a 10% VAT rate on certain energy products, and temporary adjustments to the electricity production tax.

In addition, the decree provides extraordinary financial support for sectors particularly exposed to rising fuel costs — including road transport, agriculture and fishing — while also strengthening regulatory oversight of the fuel distribution market.

In response to massively increasing fuel prices caused by the Middle East conflict, the Czech government introduced emergency fuel price controls effective 8 April 2026. The current measures apply until 30 April 2026.

The UK government will introduce a new Vaping Products Duty (VPD) from 1 October 2026, alongside a mandatory Vaping Duty Stamps Scheme. These measures will significantly impact manufacturers, importers, distributors, and overseas producers supplying the UK market.

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.