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Generic Tax Name Tax on waste pollution
Tax name in the national language a) Odlaganje odpadkov; b) Odvajanje odpadnih voda; c) Odpadna električna in elektronska oprema iz gospodinjstev; d) Izrabljene gume; e) Odpadna embalaža
Tax name in English a) Landfill; b) Waste water; c) Waste electronic and electrical equipment; d) Waste pneumatic tyres; e) Packaging waste
Member State SI-Slovenia
Tax in force since 2004/12/03
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

Environment Protection Act - Zakon o varstvu okolja - ZVO-1 (Official Gazette of the Republic of Slovenia No. 39/06, 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, 48/12, 57/12, 97/12 Odl.US: U-I-88/10-11, 92/13).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

a)  the beneficiary is the local authority, under certain conditions

b)  the beneficiary is local authority

 
Geographical Scope

 
Taxpayers

a) operator of a dumping ground

b) legal entities using water in their industrial processes, the owner or the manager of the building where the municipal waste water arises

c) legal entities placing electric / electronic equipment on the market in Slovenia

d) any person placing new or renewed tyres on the market in Slovenia

e) legal entities placing packaging on the market in Slovenia

 
Tax object and basis of assessment

a) soil load units (1 kg of inertial waste = 1 unit, 1 kg of non-hazardous waste = 5 units, 1 kg of hazardous waste = 10 units)

b) yearly sum of waste water load units

c) mass of EE equipment, yearly reimbursement for keeping register of liable persons plus number of environmental load units, differentiated by EE type

d) environmental load unit of 1 kg end-of-life tyres, yearly reimbursement for keeping the register of producers and suppliers

e) environmental load of 1 kg of packaging made of raw wood after being used, plus yearly  reimbursement for keeping register

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

a) 0.0022 € per one unit of soil load

b) 26.4 € per unit of waste water load

c) yearly reimbursement is 33.38 €, rate per unit of environmental load is 0.0083 €

d) yearly reimbursement is 33.38 €, rate per unit of environmental load is 0.0054 €

e) yearly reimbursement is 33.38 €, rate per unit of environmental load is 0.0017 €

 
Tax due date

a) Taxpayer must fill in tax declaration untill 31st March of the running year; he receives the tax assessment by 31st October of the running year for the previous year.

b) The tax is paid every three months.

c) The tax is paid every six months.

d) The tax is paid every three months.

e) The tax is paid every three months.

 
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 d29fb + d59dc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 33.80 EUR 0.09
2011 36.70 EUR 0.10
2010 36.00 EUR 0.10
2009 32.70 EUR 0.09
2008 38.60 EUR 0.10
2007 39.50 EUR 0.11
2006 41.90 EUR 0.13
2005 50.60 EUR 0.17
2004 47.30 EUR 0.17
2003 48.80 EUR 0.19
2002 22.10 EUR 0.09
2001 9.20 EUR 0.04
2000 7.20 EUR 0.03

Comments