Taxes in Europe Database v2
Excise Duty Act - Zakon o trošarinah - ZTr (Official Gazette of the Republic of Slovenia, No. 97/10).
Territory of the Republic of Slovenia.
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.
Production and trade of tobacco and tobacco products.
The bases of assessment is the quantity of tobacco and tobacco products - 1 kg of tobacco or 1,000 cigarettes.
-for diplomatic and consular missions
-sales on boards of international ships and aircrafts
-excise goods of non commercial character in personal luggage of individual passengers
-small occasional consignments of non commercial character
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.
Customs administration of the Republic of Slovenia.