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Energy related taxes

TICGN | Internal Consumption Tax on Natural Gas

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

Who is liable for the TICGN? The Internal Consumption Tax on Natural Gas (TICGN) applies to French or foreign gas suppliers who deliver gas to an end user based in France. Importers of natural gas from third countries to the European Union, as well as suppliers of gas from an EU country are also liable for this tax.

What is the frequency for reporting the TICGN? The Internal Consumption Tax on Natural Gas (TICGN) is to be declared and paid each quarter to the French customs authorities.

How is the 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 regarding the TICGN

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

Contact us or give us a call on +33 3 20 25 70 70

TICC | Internal Consumption Tax on Coal

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

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

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

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

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

What RMB can do for you regarding the 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 periodic TICC reports,
  • Regularize your previous operations,
  • Be the privileged contact point of your company when dealing with the French customs authorities,
  • Act as tax representative for taxpayers established outside the French territory.

Contact us or give us a call on +33 3 20 25 70 70

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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