Enacted 📅 Plan ahead Rate change

The EU Council authorises Croatia to tax motor fuels below the EU excise minimum

Jurisdiction
🇭🇷 Croatia
Tax
Excise Duty
Change type
Rate change
Status
Enacted
Impact
Plan ahead
Announced
10 July 2026
Effective
1 August 2026
Instrument
EU-CID-ST10873-2026
Authority
Council of the European Union
Systems
Tax engine, ERP, Customs
Verified
Fetched from official source · high confidence
Who this affects

Suppliers, distributors and authorised warehousekeepers releasing gas oil or unleaded petrol for consumption in Croatia between 1 August 2026 and 31 January 2027.

What to do

Fuel suppliers in Croatia should prepare excise rate tables for a reduced-rate window running 1 August 2026 to 31 January 2027, and for reversion afterwards.

Tax engineERPCustoms

The change

The Council of the European Union adopted an implementing decision on 10 July 2026 (Council document ST-10873/26) authorising Croatia, under Article 19 of Directive 2003/96/EC, to apply excise duty on motor fuels below the Directive's minimum levels: a reduction of up to EUR 0.225 per litre for gas oil and up to EUR 0.2195 per litre for unleaded petrol. The authorisation applies from 1 August 2026 until 31 January 2027.

What changed in detail

The Council of the European Union adopted an implementing decision on 10 July 2026 (Council document ST-10873/26) authorising Croatia, under Article 19 of Directive 2003/96/EC, to apply excise duty on motor fuels below the minimum levels the Directive otherwise sets.

The authorisation covers a reduction of up to EUR 0.225 per litre for gas oil and up to EUR 0.2195 per litre for unleaded petrol, in each case used as motor fuel. It applies for a fixed window running 1 August 2026 to 31 January 2027.

Article 19 derogations are addressed to the requesting member state alone and are granted for a defined period. This decision does not change the EU-wide minimum rates and does not extend to any other member state.

What it means

This is a time-boxed derogation, not a permanent rate change, and the reversion on 1 February 2027 needs to be scheduled at the same moment as the reduction — a rate table that carries the cut without an end date will under-charge from February.

One note on citation: the record cites the Council’s own legislative document. The Official Journal decision number circulating in secondary coverage could not be verified, because EUR-Lex was blocking automated access at the time of the scan, so it is deliberately not stated.

Proof

COUNCIL IMPLEMENTING DECISION authorising Croatia to apply reduced rates of excise duty to gas oil and unleaded petrol used as motor fuels, pursuant to Article 19 of Directive 2003/96/EC
Council Implementing Decision authorising Croatia to apply reduced rates of excise duty to gas oil and unleaded petrol used as motor fuels (Council document ST-10873/26) — Council of the European Union · captured 6 August 2026
Screenshot of Council of the European Union captured 6 August 2026, with the quoted passage outlined in amber Source snapshot — the quoted passage is outlined. Open full size ↗

Sources

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