The main customs office has published technical information on the collection of refueling-related data in the context of hydrogen taxation. The document aims to define the processes and requirements for data collection for hydrogen refueling.

However, implementing these requirements poses a number of challenges: although the technical information addresses the necessary collection of data in connection with hydrogen refuelling, it creates a considerable administrative burden for the parties involved. According to a legal opinion (only available in German), it is particularly critical that the proposed measures do not guarantee sufficient legal certainty for fuel card issuers.

This problem underlines the complexity of the regulatory challenges in the field of hydrogen mobility. It is clear that a balance must be found between effective data collection for tax purposes and practicable, legally secure solutions for the industry.

The CEP has published a FAQ on the topic, including proposals for an appropriate and efficient regulation of hydrogen taxation: You can find the FAQ here

PDF for viewing and downloading (DE and EN):