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Date when measure came into force
Change in calculation of rates on alcohol 2012/09/01
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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Spotrebná daň z piva, Spotrebná daň z vína, Spotrebná daň z liehu
Tax name in English Excise duty on beer, Excise duty on wine, Excise duty on spirits
Member State SK-Slovak Republic
Tax in force since 1993/01/01
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

The Act No. 530/2011 on alcoholic beverages, as last amended by the Law No. 323/2014, has replaced the previously existing legislation on respective alcoholic beverages, namely the following: Act No. 107/2004 as lastamended by the Act No. 475/2009 governing the administration of excise duty on beer, Act No. 104/2004, as lastamended by the Act No. 472/2009 governing the administration of excise duty on wine, and Act No. 105/2004, as lastamended by the Act No. 474/2009 governing the excise duty on spirits.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Tax territory of the Slovak republic.

 
Taxpayers

Producers and importers. Generally, the owners of tax warehouses (authorised production enterprises and warehouses), authorised recipients (registered and non-registered traders).

 
Tax object and basis of assessment

Rate structure:

The base rate applicable to all alcoholic beverages is set at 1,080 EUR/hl/pure alcohol.

 

Excise duty on beer: 

Excise duty is levied on beer and any product consisting of a mixture of beer and non-alcoholic beverages, in either case with an actual alcoholic strength by volume exceeding 0.5 % volume produced in Slovak republic, imported from outside the EU or received from another Member State. 

The tax base is defined as the amount of beer in hectolitres (hl).

 

a) the rate is calculated as a product of 7.907 % of the basic rate applicable to all alcoholic beverages and the coefficient of 0.042.

b) reduced rate is calculated as a product of 5.847 % of the basic rate applicable to all alcoholic beverages and the coefficient of 0.042. 

 

Excise duty on wine:

Excise duty is levied on still wine, sparkling wine, still fermented beverages and sparkling fermented beverages produced in the Slovak republic, imported from outside the EU or received from another Member State.

The tax base is defined as volume of wine in hectolitres (hl).

a) the rate applicable to still wine is calculated as a product of 0 % of the base rate and the coefficient of 0.125,

b) the rate applicable to sparkling wine is calculated as a product of 59 % of the base rate and the coefficient of 0.125,

c)  the rate applicable to sparkling wine containing less than 8,5 % alcohol per unit of volume is calculated as a product of 59 % of the base rate and the coefficient of 0.085,

d) the rate applicable to still fermented beverages is calculated as a product of 0 % of the base rate and the coefficient of 0.125,

e) the rate applicable to sparkling fermented beverages is calculated as a product of 59 % of the base rate and the coefficient of 0.125.

 

Excise duty on intermediate products:

Excise duty is levied on intermediate products with alcohol content greater than 1.2% and maximum 22%, produced in Slovak republic, imported from outside the EU or received from another Member State.

The tax base is defined as the amount of intermediate products in hectolitres (hl).

(a) the rate applicable to intermediate products is calculated as a product of 60% of the base rate and of the coefficient 0.13.

 

Excise duty on spirits:

Excise duty is levied on spirits produced in Slovak republic, imported from outside the EU or received from another Member State.

The tax base is defined as the amount of pure ethyl alcohol in hectolitres contained in the product measured at a temperature of 20 ºC.

a) the rate is equal to 100 % of the base rate,

b) reduced rate is equal to 50 % of the base rate.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

 

Excise duty on beer:

  • beer used for producing vinegar;
  • beer used for producing and preparing medicines;
  • directly or as a component of semi-finished products for producing foodstuffs, provided that the alcohol content does not exceed five litres of alcohol per 100 kg of product;
  • beer consumed within or outside a tax warehouse as part of the requisite technical tests or is withdrawn for purposes of tax control or brewery inspection;
  • beer destroyed under tax supervision;
  • beer imported from non-member states for non-trade purpose in small quantity.

 

Excise duty on wine:

  • wine used for producing vinegar;
  • wine used for producing and preparing medicines;
  • wine used for producing foodstuffs, provided that the alcohol content does not exceed five litres of alcohol per 100 kg of final product;
  • wine consumed within or outside a tax warehouse as part of the requisite technical tests or is withdrawn for purposes of tax control or inspection;
  • wine destroyed under tax supervision;
  • wine imported from non-member countries in small quantity for non-trade purposes.

 

Excise duty on spirits:

  • spirits used for producing vinegar;
  • spirits used for producing and preparing medicines;
  • spirits used for producing flavours, that are used for producing foodstuff and beverages, provided that the alcohol content does not exceed 1.2% of volume;
  • spirits used for producing foodstuffs, provided that the alcohol content does not exceed 8.5 litres of alcohol per 100 kg of final chocolate product;
  • spirits used in R&D, for analytical purposes or in health sector;
  • spirits consumed within or outside a tax warehouse as part of the requisite technical tests or is withdrawn for purposes of tax control or inspection;
  • spirits destroyed under tax supervision;
  • spirits imported from non-member countries in small quantities for non-trade purposes.
 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments
  • Beer: Independent small breweries - yearly production limited to 200,000 hl
  • Wine:<=8,5% vol.
  • Ethyl alcohol: yearly production limited to 43 l of pure alcohol
 
Tax due date

The tax is paid monthly. A declaration must be submitted by the 25th day of the month following that in which duty becomes chargeable. In case of import from non Member States, the tax return must be submitted no later than three working days after the day of the origination of the tax liability and paid before the same deadline.

 
Tax collector

Customs authorities.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ac + d2122cc + d214ad + d2122cd + d214ab + d2122cb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 255.28 EUR 0.35
2011 266.83 EUR 0.38
2010 257.01 EUR 0.38
2009 259.20 EUR 0.41
2008 287.60 EUR 0.44
2007 270.30 EUR 0.48
2006 236.90 EUR 0.52
2005 264.70 EUR 0.68
2004 211.40 EUR 0.61
2003 169.70 EUR 0.56
2002 173.40 EUR 0.66
2001 186.00 EUR 0.78
2000 198.40 EUR 0.89

Comments