TIRUERT: accounting rights extended to renewable hydrogen, and implementing decree
Article 65 of the 2026 Finance Act lets taxpayers of the incentive tax on renewable energy use in transport (TIRUERT) acquire accounting rights under points a or c (no longer only a) of VI.1 of Article 266 quindecies of the Customs Code, opening these rights to renewable or low-carbon hydrogen supplied, in particular, to refuelling stations. It applies retroactively from 1 January 2026. Decree No. 2026-703 of 30 July 2026 amends Decree No. 2019-570 of 7 June 2019 to organise the declaration of eligible hydrogen, the issuing of certificates and accounting rights, and the data to be sent by hydrogen refuelling stations.
Measure originators
No official estimate found for this measure.
Measure impact
Fuel distributors liable for TIRUERT can reduce the tax due for 2026 by counting renewable or low-carbon hydrogen supplied to vehicles or used in refineries, upon declaration to the energy ministry. TIRUERT itself is repealed on 1 January 2027 (Article 64 of the same Act).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
Immédiate ou à la date prévue
Publication in Official Journal
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration