At the beginning of the year, the Prime Minister announced a series of significant measures to support French farmers in response to the challenges faced by the sector. Among these measures, the end of the increase in excise duties on Non-Road Diesel (NRD) stands out. Since July 1, 2024, farmers, foresters, vintners, and shellfish farmers have benefited from a reduced rate for NRD purchases, simplifying access to more affordable fuel. But how was this reform implemented, and what are the concrete benefits for industry professionals?

Before this measure, NRD users paid a rate of €24.81/hL and had to apply for a refund to obtain a reduced rate of €6.71/hL from the Directorate General of Public Finances (DGFIP). Since July 1, 2024, this procedure has been simplified. Eligible users now benefit directly from a reduced rate of €3.86/hL, applicable at the point of invoicing, providing an immediate reduction compared to the standard rate.

To access this advantageous rate, operators must prove that more than 10% of their income comes from agricultural activities. The process begins with filling out an identification form available since mid-June on the « démarches simplifiées » platform. Once completed, this form generates a certificate valid for three years, to be submitted to NRD distributors. These distributors can then apply the reduced rate, facilitating the purchase of off-station fuel.

Suppliers must declare NRD consumption at the reduced rate via the ISOPE application, using the CANA code U820. Distributors and wholesalers must also obtain prior authorization from the competent regional customs office by submitting a paper agreement to access ISOPE.

This provision applies exclusively to agricultural use of NRD. Therefore, operators using this fuel for non-eligible activities will need to regularize the tax difference starting in January 2025. This measure ensures that only agricultural sector professionals benefit from this tax advantage, enhancing the reform’s effectiveness and fairness.

The Non-Road Diesel reform represents a major advancement for French farmers. By simplifying access to the reduced rate and eliminating reimbursement procedures, this measure significantly reduces the financial burden on agricultural, forestry, viticultural, and shellfish farming operations. With this reform, the government reaffirms its support for a vital sector of the French economy while ensuring a rigorous and targeted application of tax benefits.