Professional Diesel

Partial reimbursement of the Tax on Oil Products

Partial reimbursement of the Tax on Oil Products

On 1 January 2017, the scheme for the partial reimbursement of the Tax on Oil Products for goods transport companies was extended to the entire network of Galp stations and co-branded network with payments with the Galp Frota card.


The refuellings of diesel fuel supplied as road fuel for use in vehicles:

  • Registered in a Member State of the EU;
  • Taxed in category D of the Single Road Tax, or vehicles of other Member States of the EU, in the same conditions;
  • With a total laden weight of 35 tonnes or more;
  • Assigned to the public transport of goods for hire or reward, for consideration;
  • That refuel using fleet cards issued by the national oil companies or issued abroad and accepted in national territory.

The scheme applies to refuelling of diesel up to the limit of 30,000 litres per vehicle covered and per calendar year, regardless of a change in ownership or of the lessee of the vehicle.

According to article 3 of Ordinance 246-A/2016, the difference between the minimum level of taxation foreseen in article 7 of directive 2003/96/EC, of 27 October and the total amount of indirect taxes charged (excluding VAT), calculated directly or indirectly based on the quantity of oil and energy products, the Additional Rate on C02 Emissions and the Road Service Contribution, shall be refunded to the purchaser. The potentially refundable value at the moment is €136/m3.

Eligibility through Galp Frota

To have access to the partial reimbursement of the Tax on Oil Products through the Galp Frota card, please bear in mind the following:

  • You must have a Galp Frota “vehicle” card with indication of the number plate and entry of kilometres;
  • Each Galp Frota card may only be associated to one vehicle and number plate.
  • If you have a Galp Frota “vehicle” card without request for kilometres, you must request the re-issuing of the card with this functionality.

Galp shall send to the Tax Authority detailed information on the refuelling that originated from the use of Galp Frota “vehicle” cards. The data shall be made available on the portal of the Tax Authority during the month following the refuelling, in the reserved area of each customer. The reimbursements shall be made based on the refuelling communicated, up to three months after the date of that communication, to the IBAN contained in the taxpayer's registry.

If you have any further questions related to the partial reimbursement of the Tax on Oil Products, you may consult the website of the Tax Authority.

Galp is committed to contributing to the success of its partners and our mission has been to offer a quality service, in order to anticipate trends and implement solutions adjusted to customers' needs. The Galp Frota card is an example of this commitment so that, whatever your case may be, we believe it is the solution for your company to go further.

For additional clarifications, contact your Customer Manager or call Customer Service available 24 hours a day (707 508 408 in Portugal; 901 101 147 in Spain) or send an e-mail to

Find out more through the Galp Frota Customer Service:

Portugal: 707 508 408
Espanha: 901 101 147
(From 9pm to 8am, weekends and holidays, available only for card cancellations)

Find the Service Stations where you can use the Galp Frota cards on the map or download the list.