Factsheet: Biofuels for transport obligation

Biofuels for transport obligation

Key Information
A distributor of transport fuels liable to pay tax must distribute biofuels for consumption. The energy content of biofuels must account for at least 6.0 per cent of the total energy content of the petrol, diesel oil and biofuels delivered by the distributor for consumption in 2011—2014 (distribution obligation). After that, the distribution obligation rises steadily up to 20.0 per cent in 2020. However, the distribution obligation does not apply to a distributor who delivers a maximum of one million litres of petrol, diesel oil and biofuels for consumption during a calendar year. Moreover, the distribution obligation does not apply to bioliquids. The energy contents of biofuel will be calculated to satisfy the delivery obligation twofold if the biofuel is made from waste or remains or inedible cellulose or lignocellulose (double calculation). The biofuels included in the distribution obligation must meet the sustainability criteria specified in the RES Directive. The distributor must apply methods that comply with the RES Directive when supervising sustainability criteria. The distributor must also have a system based on the mass balance method to ensure the compliance of raw material production and greenhouse gas emission saving.
Promote biofuels in the transport sector.