1.1. Contact organisation
Statistical Office of Republic of Slovenia (SURS).
1.2. Contact organisation unit
Environmental Statistics Division, Section for Environment and Energy Statistics
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Statistical Office of the Republic of Slovenia, Litostrojska 54, SI-1000 Ljubljana
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
23 April 2024
2.2. Metadata last posted
23 April 2024
2.3. Metadata last update
23 April 2024
3.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households, non-residents and not allocated.
3.2. Classification system
Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households, non-residents and not allocated.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households, non-residents and no allocated.
3.7. Reference area
Slovenia.
3.8. Coverage - Time
2008-2023
3.9. Base period
Not applicable.
Million National Currency (MNAC).
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
At national level:
- National Statistics Act (OJ 45/1995 and 9/2001)
- Annual Programme of Statistical Surveys
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
At EU level:
- Regulation (EC) No 223/2009 of the European Parliament and of the Council, of 11 March 2009, on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities.
At national level:
- National Statistics Act (OJ 45/1995 and 9/2001)
7.2. Confidentiality - data treatment
Published data should not allow identification of single consumers. The method applied to confidential data on a national level is cell suppression (instead of number the cell contains z). For the reporting to Eurostat confidential data are flagged with c.
8.1. Release calendar
Statistical results and services are available free of charge, in the same way they are accessible to every user and are published according to a pre-announced release calendar. They are also available in English. Data are published on SURS's website and SI-STAT data portal on T+9 m. Release calendar is released at the end of every year for the next reporting year and is publicly available.
8.2. Release calendar access
Release calendar is available via the following link: Release calendar.
8.3. Release policy - user access
Data is released (i.e. published on SURS's website as First release and SI-STAT data portal) as determined in the release calendar. All data (excluding confidential data) is released to the general public and is therefore publicly available to any interested individual/institution/organization. Users are also informed on data release via social networks (Facebook, Twitter). Statistical data is disseminated to all users at the same time.
See concept 8.1
10.1. Dissemination format - News release
First Releases are published on a SURS website according to a pre-announced release calendar and at the same time data are published in a publicity accessible data base (SI-STAT database).
10.2. Dissemination format - Publications
Data is also disseminated (published) in annual national statistical publications:
- Statobook (annualy printed SURS publication, available also oline in PDF fomrat)
10.3. Dissemination format - online database
There were no consultations in this case.
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
Methodological explanation: Questionnaires Methodological Explanations Quality Reports.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Annual and Standard (the latter not available in English) quality report for the survey: Questionnaires Methodological Explanations Quality Reports.
11.1. Quality assurance
At the end of every survey, annual quality report is prepared. Quality guidelines are closely followed by all staff.
11.2. Quality management - assessment
The curent statistical outputs are estimated as optimal. Data collecting, processing and the dissemination process are verified. No quality improvements are planned in the near future.
12.1. Relevance - User Needs
Data are freely available to general public. Users are researchers, students, governmental and non- governmental institutions, companies etc.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
The completeness according to relevant regulations/guideliness is 100%.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
Data are collected from administrative database.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Data are collected from administrative source. No processing error is identified.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
Administrative sources providers that participate in the national data collection are requested to provide the environmental taxes data within 5 month after the reference period. After arrival, the statistical office checks the aggregates for correctness, consistency and completeness and national averages are calculated and reported to Eurostat.
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
Not applicable.
14.2. Punctuality
The legal deadline for submitting the questionnaires is t+16 month after the reference period. Questionnaires with results were delivered on time in 100% of the cases.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
Reported data cover whole country (Slovenia). The methodological process is fully aligned with international requirements (European regulations and standards), therefore the data are fully comparable on international level.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
There have been no changes, in which case this should be reported.
15.2.1. Length of comparable time series
Data are fully comparable with no breaks in time series. No changes were made in the underlying statistical process in that period of time.
15.2.2. Comparability - over time detailed
| Tax type | Reference period | Reasons for breaks |
|---|---|---|
15.3. Coherence - cross domain
Not applicable.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
Data are prepared for annual national accounts. We compare all the budget items from the current quarter with the list of budget items from the previous quarter thus ensuring that no new budget item is overlooked. If there are new budget items, we include them in the bridge table. The amounts of total environmental taxes paid and the total amount of accrued environmental taxes in a calendar year is different. One of the reasons is that the tax charged in December is actually paid in January next year and the second reason is some of the administrative sources are considered as paid tax, but some are charged tax. Consequently there are some small differences. Size of discrepancy are very small.
15.3.2.1. Coherence - National Accounts detailed
| Tax type | Discrepancy | Size of discrepancy | Reasons |
|---|---|---|---|
15.4. Coherence - internal
Not applicable.
Data are being collected from administrative sources, therefore there is no direct or additional burden on respondents to report for the statistical purposes. There is no additonal cost of data collection for SURS.
17.1. Data revision - policy
Data revision was made in energy, transport and pollution taxes.
17.2. Data revision - practice
Data for environmentally related taxes are revised in the entire time series, i.e. from 2008 onwards. The reason was corrections of and changes in accounting methods, as well as in the classification of some transactions among taxes and reclassification of taxes by sub-sectors of general government.
The changes after the revision:
- exclusion of the contribution for financing the decommissioning costs of the NEK from tax revenues,
- change in the method of accounting for revenues from emission coupons,
- inclusion of a contribution to support the production of electricity from RES and CHP among tax revenues from 2009 on,
- inclusion of a contribution for energy efficiency among tax revenues from 2010 on,
- registration fees on motor vehicles, boats and airplanes (revision at the administrative sources),
- taxes on waste pollution (revision at the administrative sources).
17.2.1. Data revision - average size
Data for environmentally related taxes are revised in the entire time series, i.e. from 2008 onwards. The reason was corrections of and changes in accounting methods, as well as in the classification of some transactions among taxes and reclassification of taxes by sub-sectors of general government.
The changes after the revision:
- exclusion of the contribution for financing the decommissioning costs of the NEK from tax revenues,
- change in the method of accounting for revenues from emission coupons,
- inclusion of a contribution to support the production of electricity from RES and CHP among tax revenues from 2009 on,
- inclusion of a contribution for energy efficiency among tax revenues from 2010 on,
- registration fees on motor vehicles, boats and airplanes (revision at the administrative sources),
- taxes on waste pollution (revision at the administrative sources).
17.2.2. Status of data
All published data are final.
18.1. Source data
Data source is administrative database. Data are received in aggregated form via e-mail.
18.1.1. Source data detailed
| Tax Name/ESA Code | Source data for compiling tax revenue by payer | |
|---|---|---|
| Energy taxes | Taxes on air pollution with CO2 (D29F; D214L); Excise tax on mineral oil and gas (D214A); Excise tax on solid fuel (D214A); Excise tax on electric power and coal(D214A); Tax on lubricating oils and fluids (D214L); |
Financial administration of the Republic of Slovenia |
| Contribution of the nuclear power plant to finance its decommission (D29F); Indemnity for restricted use of area on the territory of the nuclear power plant (D29F); Central stocktaking agency (D214H); Emission permits (D29F); Contribution for ensuring support for the production of electricity from highefficiency cogeneration and renewable energy sources (D214L) Contribution for energy efficiency
|
SURS (National Account) | |
| Transport taxes | Tax on sales of new motor vehicles (D214D); Tax on end-of-life motor vehicles (D214D); Tax on sales of used motor vehicles (D214D); Additional tax on motor vehicles (D214D); Property tax on boats (D59A); Additional tax on water craft (D59A); Markup on toll (D214L); Transhipment fee in the port of Koper (D214L); |
Financial administration of the Republic of Slovenia |
| Registration fees on motor vehicles, boats and airplanes (D29B; D59D) | Directorate for Infrastructure of the Republic of Slovenia | |
| Pollution taxes | Special water tax (D59D); Tax on volatile organic compounds (D29F); Taxes on waste pollution (D29F); Tax on waste electrical and electronic equipment (D29F); Tax on end-of-life tyres (D29F); Tax on packaging waste (D29F); |
Financial administration of the Republic of Slovenia |
| Resource taxes | Charges on use of water (D29F) | Slovenian Environment Agency |
18.2. Frequency of data collection
Data collection is made one a year.
18.3. Data collection
Data are being collected in administrative database (online form). Data are being reported to SURS by the administrative database operator via e-mail in aggregated form.
18.4. Data validation
Data is based on administrative data source. Data are being checked by operator of administrative database and reported to SURS. Statistician on SURS, responsible for this survey, visually checks the data and compares it with data from previous reporting cycles.
18.5. Data compilation
Data are based on administrative source. The coverage is 100%. No special data compilation process is needed (i.e. weighting, imputation, adjustment for non-response, calibration etc.).
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax type | Reference years | Method for breaking down revenue to payer |
|---|---|---|
| Energy taxes | 2023 | We got tax data by ID number from Administrative sources, which we linked with the second level of NACE Rev. 2 code. Then we sorted the data concerning NACE codes and fed them into the final table in 4 categories. |
| Transport taxes | 2023 | We got tax data by ID number from Administrative sources, which we linked with the second level of NACE Rev. 2 code. Then we sorted the data concerning NACE codes and fed them into the final table in 4 categories. |
| Pollution and resources taxes | 2023 | We got tax data by ID number from Administrative sources, which we linked with the second level of NACE Rev. 2 code. Then we sorted the data concerning NACE codes and fed them into the final table in 4 categories. |
18.5.3. Compilation of estimations
Not applicable.
18.5.4. Compilation of revenue payable by non-residents
Revenue payable by non-resident was estimated based on data on amount of fuel sold to non-residents in freight transport (data from truck cards) and inbound tourism consumption of non-residents for the purpose of transport in Slovenia.
Data were collected for the purpose of AEA and PEFA survey.
18.5.5. Compilation of revenue broken down by payer for years before 2008
Not applicable.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households, non-residents and not allocated.
23 April 2024
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households, non-residents and no allocated.
Slovenia.
The data refer to the calendar years.
Data are collected from administrative database.
Million National Currency (MNAC).
Data are based on administrative source. The coverage is 100%. No special data compilation process is needed (i.e. weighting, imputation, adjustment for non-response, calibration etc.).
Data source is administrative database. Data are received in aggregated form via e-mail.
See concept 8.1
Administrative sources providers that participate in the national data collection are requested to provide the environmental taxes data within 5 month after the reference period. After arrival, the statistical office checks the aggregates for correctness, consistency and completeness and national averages are calculated and reported to Eurostat.
Reported data cover whole country (Slovenia). The methodological process is fully aligned with international requirements (European regulations and standards), therefore the data are fully comparable on international level.
There have been no changes, in which case this should be reported.
