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Generic Tax Name CO2 tax
Tax name in the national language Okoljska dajatev za obremenjevanje zraka z emisijo ogljikovega dioksida
Tax name in English CO2 tax
Member State SI-Slovenia
Tax in force since 1996/02/02
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
  • Regulation on Carbon dioxide emission tax - Uredba o okoljski dajatvi za onesnaževanje zraka z emisijo ogljikovega dioksida (Official Gazette of the Republic of Slovenia No. 47/13)
  • Environment Protection Act - Zakon o varstvu okolja (Official Gazette of the Republic of Slovenia No.: 39/06-UPB1, 49/06-ZMetD, 66/06 Odl.US: U-I-51/06-10, 112/06 Odl.US: U-I-40/06-10, 33/07-ZPNačrt, 57/08-ZFO-1A, 70/08, 108/09, 108/09-ZPNačrt-A, 48/12, 57/12, 97/12 Odl.US: U-I-88/10-11, 92/13)
  • Decision laying down the amount per unit of burden on environment with emission from carbon dioxide - Sklep o določitvi zneska na enoto obremenitve okolja z emisijo ogljikovega dioksida(Official Gazette of the Republic of Slovenia No. 96/14).
 
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

The obligation of calculating and paying environmental tax due to fuel combustion arises when fuel is for the first time placed on the market in the territory of the Republic of Slovenia, provided that this involves the production of fuel, upon the purchase of fuel from another EU Member State or import of fuel from third countries.

 

The payer of the environmental tax due to fuel combustion shall be:

  • in the case of import, a legal entity or sole proprietor who is a customs debtor according to customs regulations, unless the obligation to pay excise duties and environmental taxes on products subject to excise duty is within the scope of duty suspension arrangement transferred to another person in line with excise duty regulations,
  • in the case of fuel production or purchase in the Republic of Slovenia, the producer of the fuel, unless the obligation to pay excise duties and environmental taxes on products subject to excise duty is within the scope of duty suspension arrangement transferred to another person in line with excise duty regulations,
  • the purchaser of fuel, unless the obligation to pay excise duties and environmental taxes on products subject to excise duty is within the scope of duty suspension arrangement transferred to another person in line with excise duty regulations.
 
Tax object and basis of assessment

The environmental tax shall be paid due to the air pollution by CO2 emission from the combustion of fuel (environmental tax due to fuel combustion) or due to the air pollution by CO2 emission from the incineration of combustible organic substances (environmental tax due to the incineration of combustible organic substances).

The basis for the environmental tax due to fuel combustion shall be the sum of units of environmental pollution by CO2 emission (pollution unit) resulting from purchased fuel, while for the environmental tax due to the incineration of combustible organic substances the basis shall be the sum of pollution units resulting from incinerated combustible organic substances.

The price of a pollution unit shall be set yearly by the Government of the Republic of Slovenia.

 

The environmental tax due to fuel combustion shall be paid in the amount equalling 100% of the basis for fuel combustion.

The environmental tax due to fuel combustion shall be calculated based on the pollution unit which shall equal 1 kg of CO2 emission.

The sum of pollution units referred to in the previous paragraph shall be calculated according to the type of fuel stated in Table 1, Enclosure 1, which is a constituent part of the Regulation.

 
Deductions, Allowances, Credits, Exemptions

The environmental tax shall not be charged and paid on the use of:

1. biomass for heating,

2. solid, liquid or gas fuel extracted from biomass, biogas, in waste water treatment plant or at a waste disposal site,

3. animal by-product as fuel,

4. fuel in the device for which the operator has obtained a permit to exempt the manufacturer,

5. energy for chemical reduction or use in electrolytic and metallurgical processes,

6. liquid petroleum gas referred to in Item 3.1, methane referred to in Item 4.1 and, kerosene referred to in Item 6.1. of the Regulation Laying Down the Amount of Excise Duty for Energy Products and Electricity.

Environmental tax shall not be paid on fuel imported to the territory of the Republic of Slovenia or acquired for the purpose of being removed to another EU Member State or exported outside the territory of the Community.

The following legal entities shall be entitled to reimbursement of paid environmental tax due to fuel combustion:

  • a legal entity or sole proprietor for the fuel removed to other EU Member States or exported, if to the request for reimbursement of paid environmental tax due to fuel combustion they attach documents proving that the environmental tax due to fuel combustion has been paid and that the fuel was removed from the territory of the Republic of Slovenia or exported outside the territory of the Community,
  • the obligated entity (referred to in the first paragraph of Article 11 of the Regulation) who is an operator of the installation for the co-generation of heat and electricity,
  • the obligated entity (referred to in the first paragraph of Article 11 of the Regulation) who is an operator of the installation for which they acquired a greenhouse gas emissions permit pursuant to the regulations on environmental protection, but is not an energy-intensive business or
  • the obligated entity (referred to in the first paragraph of Article 11 of the Regulation) who has concluded an agreement with the Ministry on additional reduction in the pollution of air by CO2 emission.
 
Rate(s) Structure

DEFINITION OF POLLUTION UNITS FOR FUELS 

 No.

 Fuel or combustible organic substance

 Quantity of carbon emitted to air by combustion

 (kg C/MJ)

 Number of pollution units due to CO2 emission

 (EO/kg, EO/l, EO/m3 or EO/MJ)

 

 LIQUID FUELs

 

 

 1

 Light oils: motor spirit from tariff numbers: from 2710 12 31 to 2710 12 90 and 2710 20 90

 0.020

 2.4 EO/l

 2

 Medium oils: kerosene from tariff numbers 2710 19 21 to 2710 19 29

 0.020

 2.4 EO/l

 3

 Gas oils from tariff numbers: 2710 19 43 to 2710 19 48 and from 2710 20 11 to 2710 20 19

 0.020

 2.6 EO/l

 4

Fuel oils from tariff numbers: from 2710 19 62 to 2710 19 68 and from 2710 20 31 to 2710 20 39

0.021

3.2 EO/kg

 

5

Liquefied natural gas from tariff numbers from 2711 11 00  to 2711 19 00

0.017

2.9 EO/kg

6

Crude lignite wax from tariff number 2710 19 99

0.021

3.0 EO/kg

 

GASEUS state FUELs

 

 

7

Natural gas from tariff numbers 2711 21 00

0.015

1.9 EO/Sm3 (*)

8

Blast-furnace gas, LPG, Coke oven gas from tariff number 2711 29 00

-

0.06 EO/MJ

 

SOLID fuels

 

 

9

Anthracite from tariff numbers 2701 11 00

0.027

2.8 EO/kg

10

Pitch coke from tariff numbers 2708 20 00

0.028

3.1 EO/kg

11

Petroleum coke not calcinated from tariff numbers 2713 11 00 and 2713 12 00

0.028

3.1 EO/kg

12

Coal from tariff numbers : 2701 12 90, 270119 00 and 2701 20 00

0.026

2.3 EO/kg

13

Lignite from tariff numbers 2702 10 00 and 2702 20 00

0.026

1.5 EO/kg

 

 

 

 

(*) Sm3 - standard m3.

The price per unit of burden on environment with emission from carbon dioxide is 0.0144 EUR (1. 1. 2015).

From January, 6th, 2015 price per unit is set at 0.01728 EUR.

 
Tax due date

The calculated environmental tax due to fuel combustion must be paid by the last day of the month following the month in which the obligation for environmental tax payment arose.

The environmental tax due to the incineration of combustible organic substances must be paid during the calendar year in the form of monthly advance payments. The monthly advance payment shall fall due every tenth day of the month for the previous month.

 
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 Part of the code d214l + d29fc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 55.00 EUR 0.15
2011 28.90 EUR 0.08
2010 30.60 EUR 0.08
2009 29.60 EUR 0.08
2008 30.00 EUR 0.08
2007 27.20 EUR 0.08
2006 33.60 EUR 0.11
2005 45.90 EUR 0.16
2004 58.80 EUR 0.21
2003 49.60 EUR 0.19
2002 33.40 EUR 0.13
2001 31.40 EUR 0.14
2000 32.40 EUR 0.15

Comments