Indirect taxes - Excise duty (EU harmonised) - Alcoholic Beverages

    Generic part

    Excise duty - Alcoholic beverages (EU harmonised)
    Spotrebná daň z piva, Spotrebná daň z vína a medziproduktu, Spotrebná daň z liehu
    SK - Slovak Republic
    EUR
    Date
    Year
    1993/01/01
    2019/01/01
    2019/05/14 16:34:03

    Contact information

    Administration

    Ministry of Finance

    Service

    Website

    E-mail

    Telephone

    +421 2 59583490

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    SK - Slovak Republic
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Temporary) registered consignee
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Beer
    • Sparkling and non-sparkling wine
    • Fermented beverages other than wine or beer
    • Intermediate products
    • Ethyl alcohol
    • Other

    What is the basis of assessment?

    • Alcoholic strength by volume
    • Other

    Deductions, Allowances, Credits, Exemptions

    Rate(s) Structure

    Beer

    Standard Rate
    per °Alcohol
    CN 2203, CN 2206 (Actual alcoholic strength by vol. > 0.5%) VAT % Category range: From (>)… To (≤)
    Per hl Per °Alcohol (min. 1.87 EUR)
    3.587
    20 %
    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Alcoholic strength range
    Reduced Rate "Independent small breweries" (yearly production <= 200,000 hl)
    per °Alcohol
    Per hl Per °Alcohol (>= 50% of standard rate) Hectolitre range VAT % Category range: From (>)… To (≤)
    2.652
    20 %


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    0
    20 %
    Sparkling
    79.65
    20 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    Sparkling
    54.16
    20 %


    Fermented beverages other than wine and beer

    Standard Rate
    Per hl (min. 0 EUR) VAT %
    Still
    0
    20 %
    Sparkling
    79.65
    20 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT %
    Still
    Sparkling
    54.16
    20 %


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT %
    Still
    84.24
    20 %
    Sparkling
    84.24
    20 %


    Reduced rate (<= 15% vol.)
    per hl (>= 60% of standard rate and >= rates on still wines) VAT %
    Still
    Sparkling


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT %
    1,080
    20 %


    Reduced Rate - Low strength spirits, particular regions, etc.
    Per hl VAT %


    Reduced Rate - "Small distilleries" (yearly production <= 10hl of pure alcohol)
    Per hl (>= 50% of standard rate) VAT %
    540
    20 %


    National Taxes

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    25

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    (d2122c-c02 + d2122c-c03 + d2122c-c04) + d214a-c02 + d214a-c03 + d214a-c04
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    273.74
    0.3226 %
    0.979 %
    2016
    270.774
    0.3334 %
    1.0361 %
    2015
    266.92
    0.3373 %
    1.0553 %
    2014
    261.5
    0.3437 %
    1.1087 %
    2013
    261.08
    0.352 %
    1.1694 %
    2012
    255.28
    0.3511 %
    1.2448 %
    2011
    266.83
    0.3778 %
    1.3235 %
    2010
    257.01
    0.3803 %
    1.3585 %
    2009
    259.2
    0.4049 %
    1.4066 %
    2008
    287.6
    0.4357 %
    1.505 %
    2007
    270.3
    0.4806 %
    1.6497 %
    2006
    236.9
    0.5203 %
    1.7794 %
    2005
    264.7
    0.6727 %
    2.1467 %
    2004
    211.4
    0.6092 %
    1.9279 %
    2003
    169.7
    0.5645 %
    1.7307 %
    2002
    173.4
    0.6592 %
    2.0055 %
    2001
    186
    0.7792 %
    2.3769 %
    2000
    198.4
    0.8878 %
    2.6272 %

    Footnotes