Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Higher amounts of excise duty for cigarettes 2010/08/01
Higher amounts of excise duty for cigarettes 2011/10/01
Cigarettes - Fine cut smoking tobacco 2012/04/01
Cigarettes 2012/07/01
Cigarettes 2012/10/01
Cigarettes 2013/01/01
Fine cut smoking tobacco - Other smoking tobaccos 2013/03/01
Fine cut and Other smoking tobaccos 2013/06/01
Cigarettes 2014/01/01
Results 1 - 9 of 9.

Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Trošarina na tobačne izdelke
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 2015/01/01
Version date 2015/02/17
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, 48/12, 109/12, 32/14).

 
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 tobacco and tobacco products.

 

The bases of assessment is the retail price and the quantity of tobacco and tobacco products (1 kg of tobacco or 1,000 cigarettes).

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

-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

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 68.37 22.07 %
Cigars and Cigarillos 6.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 40.00 35.00 %
Other smoking tobacco 40.00

Comments

Minimum excise duty for cigarettes is 106 EUR per 1,000 pieces.

Minimum excise duty for cigars and cigarillos is 40 EUR per 1,000 pieces.

Minimum excise duty for fine cut smoking tobacco is 88 EUR per 1 kg.

 
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

Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ac

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 442.00 EUR 1.23
2011 429.00 EUR 1.16
2010 391.00 EUR 1.08
2009 363.10 EUR 1.00
2008 342.80 EUR 0.90
2007 301.00 EUR 0.86
2006 274.30 EUR 0.87
2005 248.90 EUR 0.85
2004 225.90 EUR 0.81
2003 189.00 EUR 0.72
2002 155.20 EUR 0.62
2001 109.70 EUR 0.47
2000 96.90 EUR 0.44
1999 49.90 EUR 0.23

Comments