Taxes in Europe Database v2
Excise Duty Act - Zakon o trošarinah - ZTr (Official Gazette of the Republic of Slovenia, No. 97/10, 48/12, 109/12, 32/14).
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 energy products and electricity.
The quantity of excise products:
Use for purposes exempt from excise duty:
The use of energy products for excise duty exemption purposes:
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 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:
Leaded petrol is forbidden for sale.
Excise duty for natural gas is set for cubic meter; (e.g. 0.018 EUR/M3 for heating).
Figures do not include CO2 tax.
Update (from 3.3.2015): Rates for gas oil are (EUR per 1,000 litres): 409.98 (Propellant use), 204.99 (Industrial/Commercial use), 105.80 (Heating)
Update (from 17.3.2015): Rate for unleaded petrol is 503.10 (EUR per 1,000 litres)
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.
Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)