Mineral Oil Traders

Overview

Traders must hold a valid Auto Fuel trader's Licence (AFTL) where they:

• produce
• sell
• deal in
• keep for sale or delivery
• or
• deliver

any mineral oil (hydrocarbon oil, liquefied petroleum gas, substitute fuel) for use in the engine of a motor vehicle.

In addition, traders must hold a valid Marked Fuel Trader's Licence (MFTL) where they:

• produce
• sell
• deal in
• keep for sale or delivery
• or
• deliver

any gas oil or kerosene that is liable to a rate of Minerial Oil Tax lower than the appropriate standard rate. 

Traders who deal in Auto Fuel products and Marked Fuel products must hold both types of licence. Traders must hold separate licences for each premises or place from which they operate.

The licensing year is from 1 July to 30 June annually. For any licence granted for a period shorter than 12 months, the full fee continues to apply.

The excise duty or cost of this licence is €250 each year.

For all movements of mineral oil, all licence holders must complete a mandatory Return of Oil Movements (ROM1). You must submit your return electronically to Revenue using Revenue’s Online Service (ROS).

Legislation requires all holders of an AFTL and, or MFTL to have Tax Clearance.

Revenue systems will automatically check your tax clearance status before issuing the licence.

Details of all licences and the address of the licensed premises or place published on the Revenue website as follows: Register of Licensed Auto Fuel Traders and Register of Licensed Marked Fuel Traders.

Traders should be aware that unlicensed trading is an offence and may result in seizure of product, prosecution and court penalties.

You can get further information on the new licensing and reporting requirements by contacting Revenue.

Next: Auto Fuel Trader's Licence (AFTL)