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TICGN | Internal Consumption Tax on Natural Gas

What is TICGN?

The Internal Consumption Tax on Natural Gas (TICGN) is a tax that specifically relates to natural gas when it is used as fuel.

What does TICGN finance?

The Internal Consumption Tax on Natural Gas (TICGN) is collected by the French customs authorities and paid to the authorities.

Who is responsible for TICGN?

The Internal Tax on Consumption on Natural Gas (TICGN) applies to gas suppliers, French or foreign, who deliver gas to an end user in France.

Importers of natural gas from third countries to the European Union as well as introducers of gas from an EU country are also liable for this tax.

What is the periodicity of TICGN?

The Internal Consumption Tax on Natural Gas (TICGN) must be declared and paid each quarter to the French customs authorities.

How is TICGN calculated?

The rate of the Internal Consumption Tax on Natural Gas (TICGN) is € 8.45 / MWh (€ 8.44 / MWh as of January 1, 2021).

What RMB can do for you with TICGN

RM Boulanger can assist your company in the periodic management of the Internal Tax on Consumption on Natural Gas (TICGN), and in particular:

  • Perform an audit of your TICGN flows and obligations,
  • File your TICGN periodic returns,
  • Regularize your previous operations,
  • Be the privileged contact of your company with the French customs authorities,
  • Act as the tax representative of taxpayers established outside French territory.

TICC | Internal Consumption Tax on Coal

What is TICC?

The Internal Coal Consumption Tax (TICC) is a tax that applies to coal, lignite and coke when they are used as fuel.

What does TICC finance?

The Internal Coal Consumption Tax (TICC) is collected by the French customs authorities and transferred to the State services.

Who is responsible for TICC?

The Internal Consumption Tax on Coal (TICC) applies to suppliers of coal, lignite and coke, French or foreign, who make deliveries to an end user in France.

Importers of coal, lignite and coke from countries outside the European Union as well as introducers from an EU country are also defined as liable for this tax.

How often is TICC?

The Internal Consumption Tax on Coal (TICC) must be declared and paid each quarter to the French customs authorities. Suppliers making only sales to domestic customers within a limit of 1,000 MWh per year may submit annual declarations.

How is TICC calculated?

The rate of the Internal Consumption Tax on Coal (TICC) is € 14.62 / MWh.

What RMB can do for you in TICC

RM Boulanger can support your company in the periodic management of the Internal Consumption Tax on Coal (TICC), and in particular:

  • Perform an audit of your TICC flows and obligations,
  • File your TICC periodic reports,
  • Regularize your previous operations,
  • Be the privileged contact of your company with the French customs authorities,
  • Act as the tax representative of taxpayers established outside French territory.

How can we help you today?

Do you have questions about how RMB can help your business? Send us an email and we’ll get in touch with you shortly, our VAT experts are always happy to help. You can also contact us by phone: +33 3 20 25 70 70.

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