In a public consultation, from 1 June to 15 June 2026, the draft Law of the Ministry of Economic Affairs and Finance, entitled «Measures to address the energy crisis and strengthen the available income of citizens, wage and tax provisions, arrangements for the extrajudicial debt settlement mechanism, public pension arrangements, arrangements for the Committee on Gambling Supervision and Control, and improvement of the framework for games, arrangements for the Public Company and other provisions».
The Law Plan provides among other measures to address the energy crisis and support farmers who are:
- The new EPK exemption procedure for agricultural oil is introduced with a direct discount on the pump through a special digital platform of AADE.
- It is planned to extend the application of the GAIA tariff to young farmers in order to benefit from the lowest electricity costs.
In particular, it states:
Article 19
Adopt a new procedure for the application of specific exemptions from the Special Tax on Consumption of Energy Products – Replacement para. 4 Article 76 and par. 27 Article 196 National Customs Code
In paragraph 4 of Article 76 of the National Customs Code (v. 5222/2025, I 134), concerning specific exemptions from the Special Tax on the Consumption of Energy Products, the following amendments are made: «in accordance with the joint ministerial decision of paragraph 27 of Article 196» replaced by the words «, set off or deduct as follows:», (b) added c. a), (c) the third subparagraph is replaced by the following:
«4. For internal combustion oil (DIESEL) engines of c. f) of paragraph 1 of Article 71, used exclusively in agriculture, a zero rate of excise duty per kilogram shall be fixed from 2025 onwards. The E.F.K. resulting from the coefficient of c. (f) of paragraph 1 of Article 71 shall be paid when the product in question is consumed and returned, set off or deducted as follows:
(a) For consumption until 31 October 2026 the E.F.K. is returned in accordance with the joint ministerial decision of c. (a) paragraph 27 of Article 196. The amount of reimbursement of excise duty shall be indepensible and irrevocable in the hands of the State or third parties, by way of derogation from any general or special provision, shall not be subject to any reservation, fee or levy, shall not be bound and shall not be offset by established, expired or not, debts to the tax administration and to the State in general, municipalities, regions and legal persons, insurance funds or credit institutions and shall not be calculated at the income limits for the payment of any social or welfare benefit.
(b) For consumptions from 1 November 2026 onwards, a special digital application of A.D.E. has been put into operation in order to ensure that the E.F.C. resulting from the coefficient of c.f. of paragraph 1 of Article 71 and that the tax on Value Added Tax (VAT) is not included in the total amount payable on the sales invoice when supplying the fuel by the beneficiary persons. The E.F.C. shall be returned to the dealers or set off in accordance with the joint ministerial decision of c. (b) paragraph 27 of Article 196.».
Paragraph 27 of Article 196 of the National Customs Code empowering the following amendments shall be made: «each year» deleted, bb) after the words «the return of the E.F.C.» the words are added «(a) paragraph 4 of Article 76», get out) after the words «on application» the words are added «of c. a)», (c) added c. (b) and paragraph 27 is shaped as follows:
«27. (a) By a joint decision of the Ministers for National Economy and Economic and Rural Development and Food, adopted at the suggestion of the A.D.E. Commander, the terms, conditions and procedures for granting the return of the E.F.C. for the c.a. of paragraph 4 of Article 76, the refund time, the beneficiaries persons, the criteria for determining the quantities of internal combustion oil (DIESEL) engines for which the refund of the E.F.C. is calculated, the competent authority, the method of checking the legal use of internal combustion oil (DIESEL) engines for which reimbursement of the tax is granted, and any relevant issue for the application of paragraph 4 of Article 76.
By a joint decision of the Ministers for National Economy and Economic and Rural Development and Food and the Governor of A.D.E., the terms, conditions and procedure for granting the discount of the E.F.C. through the special digital application of paragraph 4 of Article 76, the persons entitled to deduct persons, the criteria for determining the quantities of internal combustion oil (DIESEL) engines for which the discount of the E.F.C. is calculated, the method of checking the legal use of internal combustion oil (DIESEL) engines for which tax deduction is granted, the conditions, conditions and procedure for the reimbursement or settlement of the amount of the E.F.C. to the dealers, the competent authority for the return of the E.F.C., the method of operation of the special digital application and any other issue for this application, as well as any other related to the application of paragraph 4 of Article 76.».
Article 20
GAIA Invoice – Amendment para. 4 and 11 Article 30 n. 5095/2024
In paragraph 4 of Article 30 of Law 5095/2024 (A'40), on measures to reduce energy costs to promote the primary and secondary sectors, new paragraphs are added, fifth and sixth, and paragraph 4 is formulated as follows:
«4. As of 1 August 2024 electricity suppliers who at the date of entry into force of the present offer the GAIA Invoice as a product of electricity supply, shall transfer to it the holders of agricultural power connections to which they provide electricity, including benefits belonging to Organizations of General Improvements (GEB-TOEB). By 31 October 2024 electricity suppliers shall inform these consumers of the cost of electricity that would weigh them, on the basis of their supply product, before joining the GAIA Invoice.
If the electricity supplier finds that the energy consumed by the connection holder who has joined the GAIA Invoice does not meet the energy requirements of agricultural production or exploitation or the connection holder has lost the capacity under which he joined the GAIA Invoice, it shall waive the connection holder from the GAIA Invoice. Connection holders belonging to the GAIA Invoice, on the basis of the provisions of this Agreement, and who do not wish to remain there, may until 31 October 2024 declare their intention to place on a different product of electricity supply, and after the conclusion of the relevant procurement contract shall be subject to the GAIA tariff, without additional financial charge.
From 1 June 2026 onwards, holders of rural power connections, including benefits belonging to the General Improvement Agency (GOB-TOEB), which have not been included in the GAIA Invoice by electricity suppliers offering it as an electricity supply product under the provisions of this Regulation, may be included in it for their after 1 June 2026 consumption, in accordance with the terms and conditions of the GAIA Invoice as offered by electricity suppliers at the time of their accession. If the electricity supplier finds that the energy consumed by the connection holder who has joined the GAIA Invoice does not meet the energy requirements of agricultural production or exploitation or the connection holder has lost the capacity under which he joined the GAIA Invoice, it shall waive the connection holder from the GAIA Invoice.».
In the second paragraph of paragraph 11 of Article 30 of Law 5095/2024, after the words «supply contract under paragraph 4», the words are added «, as well as the duration/time of submission of requests for the inclusion of holders of agricultural power connections in the GAIA Invoice in accordance with the fifth subparagraph of paragraph 4», and para. 11 is shaped as follows:
«11. By decision of the Minister for Environment and Energy, issued within twenty (20) days of the entry into force of this Decision, the total installed power of the S.A. projects necessary for the implementation of paragraph 1 and the selection criteria for the S.A. projects covered by it shall be determined if the validity of the S.A. stations meeting the criteria for inclusion in paragraph 1 exceeds the limits of the total installed power of the S.A. projects to be defined by the decision of this.
The same decision may specify the geographical distribution of the projects and the series of examination of the pending requests under this Decision, as well as the supporting documents and information provided by the holders of rural power connections to conclude the supply contract referred to in paragraph 4, as well as the duration of submission of requests for the inclusion of the holders of agricultural current connections in the GAIA Invoice in accordance with the fifth subparagraph of paragraph 1. 4.
This Decision may also lay down the details and procedures for the implementation of the procedure for the repayment of overdue debts of the holders of agricultural power connections in the event of a change of supplier, the production ratio in «kWh/kW/year» for each S.A. station technology to calculate the validity of S.A. projects that will receive a Definitive Association Offer for the application of paragraph 1, as well as penalties to the holders of agricultural power connections if the supply contract is terminated by them on paragraph 7.».
