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Generic Tax Name Excise duty - Energy products(EU harmonised)
Tax name in the national language Trošarina na energente in električno energijo
Tax name in English Excise duty
Member State SI-Slovenia
Tax in force since 1998/12/11
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/06/04
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Excise Duty Act - Zakon o trošarinah - ZTr (Official Gazette of the Republic of Slovenia, No. 97/10).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Territory of the Republic of Slovenia.

 
Taxpayers

Producer of excise products, registered trader of excise goods, received from other Member States, importer of excise goods from third countries, any natural or legal person, dealing in excise goods on a wholesale level, or person, to whom liability for excise duties can be transferred.

 
Tax object and basis of assessment

Production and trade of energy products and electricity.

 

The quantity of excise products:

  • energy products - 1,000 litres,
  • electricity - 1 MWh.
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • for diplomatic and consular missions,
  • energy products in standard tanks.

 

Use for purposes exempt from excise duty:

The use of energy products for excise duty exemption purposes:

  • use as motor fuels in air transport and maritime transport, fuel for fishing boats (not for private purposes),
  • use in power plants,
  • used in production facilities for processing and production of non excise products or other energy products and electricity, except if they were used as motor fuels for transport vehicles,
  • use for chemical reduction and as addition to coke,
  • use for production of other non metallic mineral products.

Excise duty is refunded in the amount of 50% for motor fuels, used for stationary working machines, machines in construction engineering and machine tools, motor rail trash vehicles in railway transport and cable cars.

For energy products used as motor fuels of agricultural and forestry mechanical equipment (including tractors) the excise duty is refunded in the amount of 70% of excise duty, prescribed for motor fuels.

For energy products, to which bio fuel is added, the excise duty can be refunded / reduced, in relation to the share of added bio fuel, but no more than 5%.

For gas oil, used as a propellant for commercial vehicles, a part of excise duty can be refunded (on the basis of Directive 2003/96 from July 2009). Reimbursement is determined by the difference between the average amount of excise duty, which is set for each calendar month, and the minimum allowable amount set by the Energy Directive (330 € per 1,000 liters).

Electricity is exempt from payment of excise duty:

  • use in chemical reduction, electrolytic and metallurgic processes,
  • if produced in small hydroelectric stations,
  • if it represents more than 50 % costs of production of product.
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 421.61
Unleaded 490.67
Gas oil
  per 1,000 litres
Propellant use 362.21
Industrial/Commercial use 181.10
Heating - Business use 133.52
Heating - Non-business use 133.52
Kerosene
  per 1,000 litres
Propellant use 330.00
Industrial/Commercial use 165.00
Heating - Business use 51.00
Heating - Non-business use 51.00
Heavy fuel oil
  per 1,000 kg
Heating - Business use 55.02
Heating - Non-business use 55.02
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 125.00
Industrial/Commercial use 62.50
Heating - Business use 36.25
Heating - Non-business use 36.25
Natural Gas
  per gigajoule
Propellant use 1.23
Industrial/Commercial use 1.23
Heating - Business use 1.23
Heating - Non-business use 1.23
Coal
  per gigajoule per 1,000 kg
Heating - Business use 1.32
Heating - Non-business use 1.32
Coke
  per gigajoule per 1,000 kg
Heating - Business use 1.32
Heating - Non-business use 1.32
Lignite
  per gigajoule per 1,000 kg
Heating - Business use
Heating - Non-business use
Electricity
  per MWh
Business use 3.05
Non-business use 3.05

Comments

Amounts include CO2 tax.

 
Tax due date

The tax payer has to put in the statement of account by the 25th day of the month, following the tax period. The excise duty has to be paid by the 30th day, following the tax period.

 
Tax collector

Customs administration of the Republic of Slovenia.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ab

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 1,015.61 EUR 2.80
2009 1,005.60 EUR 2.78
2008 824.10 EUR 2.17
2007 757.80 EUR 2.16
2006 677.50 EUR 2.15
2005 645.90 EUR 2.21
2004 633.00 EUR 2.28
2003 589.90 EUR 2.24
2002 574.40 EUR 2.29
2001 518.10 EUR 2.23
2000 404.70 EUR 1.85
1999 211.10 EUR 0.99

Comments