Det du ser på denne siden er en test-versjon. Denne er under arbeid, og testes og kvalitetssikres nå internt i Skatteetaten.
Accidental refuelling of duty-free diesel
Duty-free diesel is exempt from the road usage tax and is only meant for use in tractors, motorised equipment, and similar, that are not normally intended for use on public roads.
If you have refuelled duty-free diesel by accident, you must report this to the Tax Administration.
Duty-free diesel is also called construction diesel, coloured diesel, or marked diesel.
What you need to do
Contact the Tax Administration immediately and report the accidental refuelling.
We need the following information:
- the registration number of the vehicle
- the time of the accidental refuelling with duty-free diesel
- the number of litres of accidentally refuelled duty-free diesel
When you report this, the following happens:
The Tax Administration will charge duties on the number of litres filled. The rate for road usage tax is NOK 2.69 per litre as at 1 January 2025.
The person reporting the accidental refuelling of duty-free diesel will receive a confirmation of the report that must be kept in the car. When inspected 21 days after the report, the fuel tank must not contain more than 3 percent marked (duty-free) diesel.
On the other hand, if you have filled taxable diesel in a tractor, for example, a refund of the tax is unfortunately not possible.
When you do not report, the following happens:
If you do not report the accidental refuelling to the Tax Administration and it is discovered during an audit, you must pay a fine. The fine is NOK 20,000 for passenger cars. This also applies to other vehicles with a permitted total weight of 3,500 kg. Heavier motor vehicles get a larger fine.
Both the owner and the one authorised to use the motor vehicle are responsible for paying the fine, regardless of who actually refuelled the duty-free diesel.