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CO2 tax on commercial fishing, ferry operation and aviation

A CO2 tax has been imposed on commercial fishing, domestic ferry operation and domestic aviation af of 1 January 2025.

Everyone who buys fuel will now get an invoice stating the new CO₂ tax. You may claim a partial refund of th CO₂ tax until 2029. But from 2030, you wil have to pay the full CO2 tax.

It's still possible to get exemptions from energy tax, NOx tax, and sulphur tax. However, this requires the fuel to be dyed. Fuel can be delivered tax-free if the oil supplier physically delivers the dyed fuel directly into the ship’s propulsion tank, and fishing vessels have been given authorisation to get tax-free fuel.

Different rules apply if you are registered for VAT or not