Reimbursement of the lubricant tax: the approach to follow

The National Council of Automobile Professionals (CNPA) is one of the organizations dedicated to the automotive sector and transmits crucial information to vehicles repair seminars. The oils and lubricating preparations have recently been collected from the TGAP list (general tax on pollution activities) and suppliers can now reimburse the amount. Find out in this post, everything you need to know about this refund.

What is the role of the CNPA?

The National Council of automotive professionals (CNPA) is an important interlocutor of local, national and European public authorities. This organization represents the managers of mechanical seminars that also constitute its members. The adhesion to the CNPA guarantees them the participation in 4 fundamental missions. Understand:

• Support for companies on a legal, fiscal and social level;
• Defense of the interests of the members;
• Company’s compliance (waste management, diagnostic files, etc.);
• Preparation for future trends.

All mechanics can now be reimbursed for the tax on pollution activities on oils and lubrication preparations (TGAP), which has recently been removed by the National Board of Auto Professionals. Therefore, the mechanics can be reimbursed retroactively from 1 January 2020 by their suppliers.

The list of lubricant taxes

Lubricants are taxed in two ways: VAT and TGAP. However, it should be noted that the TGAP has been eliminated from 29 December 2020, for lubricants used in the automotive sector. The professionals who buy these items had to pay this tax to their suppliers in the past. In 2020, lubricants, oils and lubricating preparations were € 49.94 per ton or € 0.05 per liter.

On 29 December 2020, the TGAP was eliminated for oils and lubricants in the application of law No. 2020-1721. According to article 64 of said law, the retroactive deletion of the TGAP has entered into force from 1 January 2020. Consequently, the National Council of Automotic Professionals (CNPA) informed its members who could obtain the refund of this tax, with retroactive effect, on all their invoices issued from 1 January 2020.

Good to know: the garage has also invoiced this tax to the end customer. The latter therefore has the right to be refunded directly from the garage.

The list of lubricants affected by the reimbursement of the TGAP

Tgap covers a wide range of products, not only lubricants and oils used by the automotive sector. The CNPA has developed a non -exhaustive list of the various products subject to the refund of the general tax on pollution activities that are listed below:

Engine oils for petrol and diesel passenger vehicles;

Diesel motor oils for utility vehicles (public transport, public works, agriculture, etc.);

Oils mainly used in agriculture or public works;

Oils used in the change of a car;

Brake fluids;

Finished oils for petrol motor vehicles (monograds or multigrades), except aviation;

Heat transfer fluids such as cooling liquid;

All qualities of the petrol engine oil, except for aviation;

Oils used in automatic transmission systems and couple converters;

Oils necessary for the operation of the shock absorbers;

Oils necessary for the functioning of the compressors.

The TGAP has been eliminated and, as you can see, a large number of products is influenced by this decision. Refer to the list to see if your product is worried. You may be able to recover a large sum if the product is often used in your automotive repair seminar. The reimbursement request concerns the invoices issued from 1 January 2020.

Refund request for TGAP: the procedure to follow

To request the refund of the general tax on pollution activities, it is necessary to send a letter to each of your suppliers. This typical letter is available directly on the National Council for Automobile Professionals website (CNPA). It is therefore possible to send it by registered mail with the recognition of the receipt to verify that your oil and lubricant provider has received it.

You can also contact the CNPA via e-mail at the following address: [email protected]For more information on the reimbursement of the TGAP.

As soon as possible, contact the various suppliers and take the necessary procedures to recover the TGAP on your purchases of oils and lubricating preparations. If your end customers also want to recover the reimbursement of the tax they would pay during the repair of their vehicle, it is particularly important to do it soon. Do it as soon as possible!