INITIATIVE FOR THE INTRODUCTION OF BLUE DIESEL IN THE CONSTRUCTION SECTOR25.06.2026. 15:39

More than eight years ago, I launched an initiative to introduce blue diesel into the construction sector. It is a dedicated fuel that the state, through strong tax breaks, subsidizes for farmers and fishermen. The key difference between Eurodiesel and blue diesel lies in the fact that with blue diesel, the state almost completely forgoes its largest revenue source — excise duty.

Blue diesel is not cheaper because it is of lower quality, but because the state does not burden it with road and budget taxes. If fishermen and farmers are entitled to this privilege, a logical question arises: why don't construction workers have the same opportunity for working machines that do not participate in road traffic at all (excavators, loaders, dumpers)?

In the context of the constant rise in oil prices, fuel has become one of the biggest burdens in the business of construction companies.
Financial mathematics: Eurodiesel vs. Blue diesel

Let's look at the real difference in price and structure of government levies:

• Eurodiesel (€1.59/l with VAT): The government collects around €0.70 per liter through excise duties and VAT.
• Blue diesel (€1.06/l with VAT): The excise duty is €0.00, and the government only collects VAT of €0.21.

The difference in price is €0.53 per liter (€0.42 without VAT), which means that blue diesel is as much as 33.33% cheaper than Eurodiesel.
Cost analysis on a specific example

What this looks like in practice is best shown by the example of a construction company that owns five identical 22-ton excavators:

• Daily consumption: One excavator consumes an average of 150 liters of fuel per day.
• Current cost (Eurodiesel): At a price of €1.272/l (without VAT), the daily fuel cost per machine is €190.80. 
• Share of income: With an average overhead cost of the machine of €56/h (without VAT) and 8 hours of work, the excavator saves €448 per day. This means that the cost of fuel accounts for as much as 42.52% of the total income of the machine (not counting the cost of workers).

Savings by introducing blue diesel:

If these machines used blue diesel, the cost of fuel per excavator would drop to €127.20 per day, which would reduce the share of oil costs in revenue to a much more acceptable 28.39%.

Financial impact at company level (5 excavators):

• Daily savings per machine: €63.60
• Monthly savings per machine (22 working days): €1,399.20
• Annual savings per machine: €16,790.00
• TOTAL ANNUAL SAVINGS FOR 5 MACHINES: €83,952.00

CONCLUSION:
This legislative change would bring a huge and immediate financial relief to domestic construction companies. By reducing the tax burden on fuel, the state would directly encourage greater competitiveness in the sector, open up space for new jobs, and enable the necessary renovation and modernization of the machinery fleet.

Vlatko Mrvoš