The reason for introducing the proposed measure is to eliminate tax evasion with regard to excise duty on mineral oil, in particular excise duty on diesel and petrol.

The draft act introduces the obligation to mark fuels with a fiscal marker before releasing them for free circulation in the tax territory so that the correct application of the excise duty rate on these fuels can be verified after they have been released for free circulation. It also lays down the criteria for the manufacturer of the fiscal marker and the method and conditions for selecting the manufacturer. At the same time, the draft lays down which persons are authorised to be supplied with the fiscal marker, the conditions under which it is supplied and returned, and record-keeping of supplies and use of the fiscal marker. The conditions for obtaining authorisation to import fuel from third countries are also laid down.