Taxes in Europe Database v2
Law No. 106/2004 as lastamended by the Law No. 323/2014.
Tax territory of the Slovak republic.
Producers and importers. Generally, the owners of tax warehouses (authorised production enterprises and warehouses), authorised recipients (registered and non-registered traders).
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.
Cigarettes: minimum rate is € 91/ 1,000 units
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.