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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Spotrebná daň z tabakových výrobkov
Tax name in English Excise duty on tobacco products
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

Law No. 106/2004 as lastamended by the Law No. 323/2014.

 
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

Excise duty is levied on cigars, cigarillos, cigarettes and tobacco produced in Slovak republic, imported from outside the EU or received from another Member State.

 

Tax base is defined as volume of tobacco products in units or kilograms (kg), except cigarettes. Cigarettes are chargeable with combination of an ad valorem duty calculated on their retail price and a specific duty per cigarette. For the purpose of the specific duty, one cigarette unit lengths up to 80 mm, excluding filter and mouthpiece. Tobacco rolls with a length greater than 80 mm, but less than 110 mm, are treated as two cigarette units; tobacco rolls with a length greater than 110 mm, but less than 140 mm, are treated as three cigarette units; and each additional 30 mm of length are treated as a separate cigarette.

 

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • tobacco products used within or outside a tax warehouse as part of the requisite technical tests or is withdrawn for purposes of tax control or inspection;
  • tobacco products destroyed under tax supervision;
  • tobacco products imported from non-member countries in small quantity for non-trade purposes.
 
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 59.50 23.00 %
Cigars and Cigarillos 77.37
Fine cut smoking tobacco (for rolling of cigarettes) 71.11
Other smoking tobacco 71.11

Comments

Cigarettes: minimum rate is € 91/ 1,000 units

 
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 d214ae + d2122ce

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 640.37 EUR 0.88
2011 623.11 EUR 0.89
2010 601.87 EUR 0.89
2009 436.50 EUR 0.68
2008 324.70 EUR 0.49
2007 782.70 EUR 1.40
2006 261.90 EUR 0.58
2005 493.10 EUR 1.26
2004 279.20 EUR 0.81
2003 228.00 EUR 0.76
2002 215.80 EUR 0.82
2001 153.70 EUR 0.64
2000 156.00 EUR 0.70

Comments