1.1. Contact organisation
Statistical Office of the Slovak Republic
1.2. Contact organisation unit
Cross-sectional Statistics Department
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Lamačská cesta 3/C, 840 05 Bratislava 45, Slovakia
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
30 April 2025
2.2. Metadata last posted
30 April 2025
2.3. Metadata last update
30 April 2025
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 and non-residents.
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 as consumers as well as non-residents.
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 as consumers and non-residents.
3.7. Reference area
Slovakia.
3.8. Coverage - Time
Data on environmental taxes broken down by economic activities (NACE) are available for Slovakia for the period 2008 – 2023.
Data on total energy taxes, transport taxes, pollution taxes (main tax categories) are available from 1995 onwards.
3.9. Base period
Not applicable.
Million National Currency (MNAC).
The data refer to 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 and by Commission Delegated Regulation (EU) 2022/125, 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.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
The Statistical Office of the SR is responsible for the protection of confidential data obtained and guarantees their use exclusively for statistical purposes. In accordance with the Act on State Statistics No. 540/2001 Coll. §2g and §30, the Statistical Office of the SR may not publish confidential statistical data, but only information resulting from the aggregation of confidential statistical data, which does not allow direct or indirect identification of the reporting unit.
The Statistical Office of the SR has introduced principles and procedures for the protection of confidential data in internal directives and instructions. The directive on the protection of confidential statistical data regulates the method of management and implementation of activities related to ensuring the protection of confidential statistical data in the Statistical Office of the SR. The internal methodological instruction of the Statistical Office of the SR regulates specific methods and parameter values used in the protection of confidential statistical data of individual statistical surveys and data sets.
The document "Principles of applying protection of confidential statistical data" is available on the website of the Statistical Office of the SR (only available in Slovak).
7.2. Confidentiality - data treatment
Compiled ETEA questionnaire for Slovakia doesn't contain confidential statistical data (no data are flagged as "confidential").
8.1. Release calendar
Not applicable. Environmental taxes statistics is not included in the First release calendar of the Statistical Office of the SR.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
The prenciples of release and provision of statistical information are available for users on the website of the Statistical Office of the SR statistics: Services > Information Services > Principles of Release and Provision of Statistical Information.
As regards environmental taxes statistics, the statistical data are disseminated at national level to all users at the same time (data are published on the date specified in the Public database update schedule).
Annually.
10.1. Dissemination format - News release
No news release at national level.
10.2. Dissemination format - Publications
No publication at national level.
10.3. Dissemination format - online database
Data on environmental taxes are published regularly (annually in October and November) in online database of the Statistical Office of the SR - DATAcube: (access: statistics - Databases > DATAcube.: 5 - Environment)
- table "Environmentally related taxes" [zp1007rs] - environmental taxes classified in four environmental taxes categories,
- table "Share of energy tax revenues by the paying sectors" [zp1009rs] - share of energy taxes in NACE sectors and HH in %.
The indicator Taxes with environmental aspects is available on the Information portal of the Ministry of the Environment of the SR - Enviroportal: (access: enviroportal - Indicators) within the set of environmental indicators.
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
No other dissemination format.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
The national documentation on methodology for ETEA is not available. The ETEA for Slovakia are compiled in accordance with Eurostat methodology - manual "Environmental taxes - A statistical guide".
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Metadata/Quality report for users of environmental taxes statistics is published on the website of the Statistical Office of the SR - access: statistics > Metadata > Quality Reports > Environmentally related taxes.
11.1. Quality assurance
Statistical Office of the SR has implemented the Quality Management System (QMS) which is based on the International Standardization Organization standard - ISO 9001. The QMS has been certified by the certification body every three years starting with 2006. Respecting the process approach principle and Plan-Do-Check-Act (PDCA) model, the system covers issues related to management, resources, operation and measurement, analysis and improvement. The system has been enhanced by the inclusion of requirements of the European Statistics Code of Practice and of selected elements of other advanced quality management systems. The QMS is described in the Quality manual (only available in Slovak). The application of the quality manual in practice ensures that all activities that have an impact on the quality of statistical products are planned, managed, examined and assessed.
Also, the following documents are part of the QMS: Quality policy of the Statistical Office of the SR, Quality Declaration of the Statistical Office of the SR, Vision and strategic/quality objectives of the Statistical Office of the SR.
11.2. Quality management - assessment
According to our assessment the quality of ETEA data for Slovakia is satisfactory.
Sufficient quality of ETEA statistics for Slovakia is ensured by using reliable source data, applying proper methods for data compilation. Compiled ETEA data are checked and validated at the national level and also by Eurostat.
12.1. Relevance - User Needs
The key user of the ETEA data for Slovakia is Eurostat. Important user of this product at national level is the Ministry of the Environment of the SR and mainly its organization Slovak Environmental Agency (SEA). The SEA compiles and publishes national environmental indicators for monitoring and evaluating the progress towards meeting environmental objectives. Environmental indicators are also very important for planning and setting policy goals in environmental area. Environmental taxes are included in the set of national environmental indicators.
12.2. Relevance - User Satisfaction
The customer's satisfaction survey specifically regarding environmental taxes statistics is not carried out. In general, feedback of users of environmental taxes data is positive.
12.3. Completeness
Submitted ETEA data for Slovakia are complete and meet the requirements of the relevant legislation - Regulation 691/2011 on European environmental economic accounts, Annex II.
All mandatory data are reported in the ETEA questionnaire 2025 for Slovakia.
All taxes/fees identified as environmental taxes in the Slovak national tax list (NTL) are covered in the ETEA questionnaire.
12.3.1. Data completeness - rate
Not calculated.
13.1. Accuracy - overall
Overall, the accuracy of ETEA data for Slovakia is considered to be good. ETEA are compiled on the basis of source data and information from reliable national data sources. Compiled ETEA are checked to prevent errors and verified in the Statistical Office of the SR and also in Eurostat.
Note: The reason for fluctuations of data in time series for energy taxes (it mainly concerns data on tax on mineral oils) is that SUT matrices for taxes on products (which are used as data source for compiling energy taxes by NACE) are based on data on intermediate consumption for individual institutional sectors which are calculated by using data obtained in statistical surveys, reflecting real economic trends.
13.2. Sampling error
Not applicable for ETEA statistics.
13.2.1. Sampling error - indicators
Not applicable, data are not based on a sample survey.
13.3. Non-sampling error
Not applicable for ETEA statistics.
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
Not applicable.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
Transmission deadline for ETEA data is 16 months after the end of the reference year.
ETEA questionnaire 2025 (ref. year 2023) for Slovakia was compiled by given deadline.
14.1.1. Time lag - first result
T+16 months.
14.1.2. Time lag - final result
After the validation process is finalised and data on energy taxes for reference year n are revised (preliminary estimates are replaced by final estimates).
14.2. Punctuality
The transmission deadline for ETEA data according to amended regulation 691/2011 (t+16 months) was met.
At national level, environmental taxes data are published on time, in accordance with the schedule.
14.2.1. Punctuality - delivery and publication
Slovakia submitted the compiled ETEA questionnaire 2025 (ref. year 2023) to Eurostat on 30 April 2025.
15.1. Comparability - geographical
ETEA are compiled in compliance with the Regulation 691/2011 on European environmental economic accounts and according to harmonized guidelines provided by Eurostat, thus comparability with other EU countries is ensured.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Possible changes in methods/approaches for estimating allocation of taxes to NACE/HH for particular environmental taxes, or in data sources used are usually applied for the whole time series.
15.2.1. Length of comparable time series
2008 -2023
15.2.2. Comparability - over time detailed
No breaks in time series.
15.3. Coherence - cross domain
Not applicable.
15.3.1. Coherence - sub annual and annual statistics
Not applicable, ETEA data are compiled and transmitted on annual basis.
15.3.2. Coherence - National Accounts
ETEA data are coherent with principles, definitions and concepts in National Accounts (ESA) and satellite System of Environmental-Economic Accounting (SEEA).
15.3.2.1. Coherence - National Accounts detailed
Data on environmental taxes presented in ETEA and NTL are consistent. There are no differences between environmental taxes reported in the ETEA questionnaire 2025 and in the most current available SK NTL - version from March 2025.
15.4. Coherence - internal
ETEA data are internally coherent. For particular tax/fee, the same data source for estimations is applied in whole time series (there is no differ in data sources for different years in the time series).
Cost: roughly 2,5 person‑months (work on collection and production of source data is not included).
Burden on respondents: no direct or additional burden on respondents, since no specific statistical survey for the purpose of obtaining data for ETEA is conducted. ETEA are compiled by using already existing statistics.
17.1. Data revision - policy
The revision policy regulates the general rules and procedures applied in revisions at the Statistical Office of the SR. In accordance with the revision policy, the reason of the revision is always indicated (incorporation of better quality data, data modification based on more accurate methodology, corrections in source data and calculations etc.).
In case of ETEA data, the regular revisions of data on energy taxes for previous reference year (n-1) are performed (provisional estimates are replaced with data form SUT).
There may occur also revisions based on:
- revisions of data on taxes in national accounts (revision of NTL, revision of SUT matrix for taxes on products),
- improvement in the applied estimation methods,
- identification of possible errors in data within validation process (correction of data is necessary).
17.2. Data revision - practice
Revisions in the ETEA questionnaire 2025 (in comparison with previous version of the questionnaire - version from June 2024):
- Table "Energy taxes", year 2022 - revision of data on energy taxes - replacing the provisional estimates with data from SUT matrices for taxes on products.
- Table "Transport taxes", year 2022 - revision of estimates of data on car registration fee related to revision of value for this fee for 2022 in the SK NTL.
17.2.1. Data revision - average size
Not calculated.
17.2.2. Status of data
Transport, pollution, resource taxes - data are final for whole time series 2008 - 2023.
Energy taxes - data for period 2008 - 2021 are considered as final, data for years 2022 and 2023 are provisional and will be either confirmed as final or revised in the next round data collection.
Note: Also in case of final data some revisions may still occur e.g. based on improvement in estimation methods or new revisions of national accounts time series.
18.1. Source data
Source of data on environmental taxes is the National Tax List (NTL) transmitted every year to Eurostat as a complement of table 9 of the ESA 2010 transmission programme. Environmental taxes are labelled in the NTL with environmental code (E, T, P/RS). Data on energy, transport and pollution taxes presented in the SK NTL are provided by the Ministry of Finance of the SR.
For allocation of the tax revenues by the tax payers (allocation to NACE categories), different source data are used: National accounts - Supply and use tables (SUT) for energy taxes, data on road tax from the statistical survey on business statistics for transport taxes, administrative data on polluters for pollution taxes. The source data are described in more detail in the item 18.1.1.
18.1.1. Source data detailed
| Tax category | Tax Name | Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes | Taxes on mineral oils, coal, natural gas and taxes related to electricity (tax on electricity, green energy, electricity consumption tax intended for liquidation of decommissioned nuclear facilities) | Supply and use tables (SUT), specifically: • Intermediate consumption (P.2, S.1 - total economy): matrix for taxes on products D.214 (rows - products by CPA codes, columns - NACE divisions) • Final consumption of households (P.3, S.14): matrix for taxes on products D.214 (rows - products by CPA codes, columns - COICOP categories) |
| Tax on installing nuclear equipment | Related only to one NACE category (NACE D35) | |
| Tax on gas and liquid storage | Not available | |
| Emission permits | National allocation table - data on allocated emission permits | |
| Transport taxes | Car registration fee | Supply and use tables (SUT) - data on households final use and on GFCF of companies for CPA 29.1 (motor vehicles) |
| Road tax | Data on road tax from the statistical survey on business statistics in enterprises with 20 and more employees (module 179 “Taxes, fees and subsidies”) | |
| Taxes on permits to enter historical city district with motor vehicle | Not available | |
| Pollution taxes | Fees connected with water pollution | Administrative data on fees connected with water pollution at the level of particular polluters (companies) obtained from the Environmental Fund of the SR |
| Fees connected with air pollution | Administrative data on fees connected with air pollution at the level of particular polluters (companies) obtained from the Slovak Hydrometeorological Institute | |
| Tax on excavation areas | Related only to one NACE category (NACE B) | |
| Resource taxes | None |
18.2. Frequency of data collection
The source data used for compiling the ETEA are obtained on annual basis.
18.3. Data collection
Source data from SUT - provided by national account department on request.
Source data from the statistical survey on business statistics (module 179 “Taxes, fees and subsidies”) - extracted from the shared internal database of the Statistical Office of the SR containing data collected in statistical surveys.
Administrative source data on fees connected with water pollution - provided by the Environmental Fund of SR based on request sent by e-mail.
Administrative source data on fees connected with air pollution - provided by the Slovak Hydrometeorological Institute based on the official Agreement between Statistical Office of the SR and the Ministry of Environment of the SR/Slovak Hydrometeorological Institute regarding cooperation concerning statistics (Annex 2 of the Agreement).
So far there has been no problem with obtaining the source data on request. Data are always available on time according agreed schedule.
18.4. Data validation
The source data used for allocation of the tax revenues by the tax payers are checked and verified within the process of collection and processing of respective data.
Compiled ETEA questionnaire for Slovakia is pre-validated by using automatic checking tool integrated in the questionnaire. Subsequently the data are checked and validated by the Statistical Office of the SR and also by Eurostat.
18.5. Data compilation
Approaches (methods, estimations) for compilation of ETEA for Slovakia are described in detail in items 18.5.2 and 18.5.3.
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 - Tax on mineral oils, coal, natural gas Energy taxes - Taxes related to electricity |
2008-2022 2017-2022 |
Data from SUT matrices for taxes on products were used for allocating data to NACE categories (from tax payer perspective). The approach is the following: The respective commodities (CPA codes) from the SUT were assigned to the individual energy taxes: tax on mineral oils: CPA 2008 code 19.2 - Refined petroleum products; tax on coal: CPA 2008 code 05 - Coal and lignite; taxes related to electricity: CPA 2008 code 35.1 - Electricity, transmission and distribution services; tax on natural gas: CPA 2008 code 35.2 - Manufactured gas, distribution services of gaseous fuels through mains. The matrix for taxes on products – intermediate consumption consisting of 88 NACE divisions was used for allocating energy taxes data to the A*64 NACE categories. Categories Households (HH) and Non-residents (NRES) were compiled by using data from matrix for tax on products – final consumption of households by COICOP codes. The matrix includes also data on purchases of non-residents. |
| Energy taxes - Taxes related to electricity | 2008-2016 |
The revised SUT matrices for taxes on products (with incorporated data on tax on green energy and electricity consumption tax intended for liquidation of decommissioned nuclear facilities) are not available for years before 2017. For this reason, allocation of taxes related to electricity to NACE for period 2008-2016 was estimated by applying distribution keys. Estimation approach is described in sub-concept 18.5.3. |
| Energy taxes - Tax on mineral oils, coal, natural gas, taxes related to electricity | 2023 | Allocation to NACE categories was estimated by applying distribution keys. Estimation approach is described in sub-concept 18.5.3. |
| Energy taxes - Tax on installing nuclear equipment | 2008-2023 | This tax is relevant only for nuclear power plants therefore it was allocated to the category NACE D35. |
| Energy taxes - Tax on gas and liquid storage | 2008-2018 | Data were included in the category “not allocated”. |
| Energy taxes - Tax on gas and liquid storage | 2019-2023 | The rough estimate was applied. |
| Energy taxes/ETS CO2 taxes - Emission permits | 2012-2023 |
Allocation to NACE categories was estimated on the basis of data on allocated emission permits. Estimation approach is described in sub-concept 18.5.3. |
| Transport taxes - Car registration fee | 2008-2023 | Allocation to NACE categories was estimated on the basis of SUT data on households final use and on GFCF of companies for CPA 29.1 (motor vehicles). Estimation approach is described in sub-concept 18.5.3. |
| Transport taxes - Road tax | 2008-2023 | Allocation to NACE categories was estimated on the basis of data on road tax from the statistical survey on business statistics in enterprises with 20 and more employees (module 179 “Taxes, fees and subsidies”). Estimation approach is described in sub-concept 18.5.3. Note: The obligation to pay this tax applies to all business entities which use vehicles for business purposes. This tax doesn't apply to households and government sector. |
| Transport taxes - Taxes on permits to enter historical city district with motor vehicle | 2008-2023 | Data were included in the category “not allocated”. |
| Pollution taxes - Fees connected with water pollution | 2008-2023 | Allocation to NACE categories was estimated on the basis of administrative data on fees connected with water pollution at the level of particular polluters (companies) obtained from the Environmental Fund of the SR. Estimation approach is described in sub-concept 18.5.3. |
| Pollution taxes - Fees connected with air pollution | 2008-2023 | Allocation to NACE categories was estimated on the basis of administrative data on fees connected with air pollution at the level of particular polluters (companies) obtained from the Slovak Hydrometeorological Institute (SHMI). Estimation approach is described in sub-concept 18.5.3. Note 1: Data on small air pollution sources are not included in administrative data from the SHMI. However, the calculated distribution keys were applied on the figure from NTL that represents fees paid by all air pollution sources. Note 2: Operators of small air pollution sources (local heating) located in flats, apartment buildings, family houses and recreation buildings that are not used for business are according the law exempt from the obligation to pay fees connected with air pollution. |
| Pollution taxes - Tax on excavation areas | 2008-2023 | This tax is relevant only for mining companies therefore it was allocated to the category NACE B. |
Tables for CO2 taxes:
- ETS CO2 taxes: Only emission permits were identified as ETS CO2 taxes at national level. At present, there are no other national taxes belonging under ETS CO2 taxes.
- Other CO2 taxes: At present, there are no national taxes belonging under other CO2 taxes. No national energy, transport or pollution taxes are levied on carbon content of fuels.
ough estimate the data will be assigned to NACE H52 since two most significant organizations that store natural gas underground in Slovakia (NAFTA, POZAGAS) have the main NACE H52
18.5.3. Compilation of estimations
Energy taxes:
Taxes related to electricity: For period 2008 - 2016, allocation of taxes related to electricity to NACE categories was estimated by applying the distribution keys derived on the basis of structure of NACE breakdown for CPA 35.1 from matrices for taxes on products for years 2017-2019 (matrices with incorporated data on tax on green energy and electricity consumption tax intended for liquidation of decommissioned nuclear facilities).
Tax on mineral oils, coal, natural gas, taxes related to electricity: For reference year 2023, allocation of these energy taxes to NACE categories was estimated by applying the distribution keys (share of particular NACE categories) derived from 2022 data - most recent available SUT tables.
Emission permits: Allocation to NACE was estimated by applying the distribution keys (share of particular NACE categories) derived from data on allocated emission permits. Data on allocated emission permits are available at the level on companies with information on the main NACE activity.
Tax on gas and liquid storage: From 2019 onward, the rough estimate was applied. Data on this tax were assigned to NACE H52 since two most significant organizations that store natural gas underground in Slovakia have the main NACE H52.
Transport taxes:
Car registration fee: The share of the fee paid by households (HH) and the share the fee paid by companies were determined on the basis of data from SUT/use table - value for final use of HH and value for GFCF of companies for CPA 29.1 (motor vehicles). Subsequently, allocation to NACE categories was estimated by applying distribution keys (shares for particular NACE) derived on the basis of data from matrix for GFCF for CPA 29.1.
Road tax: Allocation to NACE categories was estimated on the basis of data on road tax from the statistical survey on business statistics in enterprises with 20 and more employees (individual data at the level of companies). Paid-in road tax is reported in the module 179 “Taxes, fees and subsidies”. Allocation of road tax for the whole economy was based on the distribution keys - shares of road tax paid by companies with more than 20 employees in each NACE division.
Pollution taxes:
Fees connected with water pollution and air pollution: Allocation to NACE categories was estimated as follows - administrative data on fees connected with water pollution and fees connected with air pollution at the level of polluters/payers were used as basis for calculation of the distribution keys (shares for particular NACE). Subsequently, figures on fees from the SK NTL which are presented from the perspective of recipients were distributed into NACE categories by applying calculated distribution keys.
18.5.4. Compilation of revenue payable by non-residents
Only energy taxes relate to non-residents. In Slovakia, transport and pollution taxes are not payable by non-residents.
The source of data on energy taxes paid by non-residents is SUT matrix for tax on products - final consumption of households by COICOP which includes also data on purchases of non-residents on the territory of Slovakia.
18.5.5. Compilation of revenue broken down by payer for years before 2008
ETEA data broken down by economic activities for years before 2008 are not available for Slovakia.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
No comment.
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 and non-residents.
30 April 2025
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 as consumers and non-residents.
Slovakia.
The data refer to calendar years.
Overall, the accuracy of ETEA data for Slovakia is considered to be good. ETEA are compiled on the basis of source data and information from reliable national data sources. Compiled ETEA are checked to prevent errors and verified in the Statistical Office of the SR and also in Eurostat.
Note: The reason for fluctuations of data in time series for energy taxes (it mainly concerns data on tax on mineral oils) is that SUT matrices for taxes on products (which are used as data source for compiling energy taxes by NACE) are based on data on intermediate consumption for individual institutional sectors which are calculated by using data obtained in statistical surveys, reflecting real economic trends.
Million National Currency (MNAC).
Approaches (methods, estimations) for compilation of ETEA for Slovakia are described in detail in items 18.5.2 and 18.5.3.
Source of data on environmental taxes is the National Tax List (NTL) transmitted every year to Eurostat as a complement of table 9 of the ESA 2010 transmission programme. Environmental taxes are labelled in the NTL with environmental code (E, T, P/RS). Data on energy, transport and pollution taxes presented in the SK NTL are provided by the Ministry of Finance of the SR.
For allocation of the tax revenues by the tax payers (allocation to NACE categories), different source data are used: National accounts - Supply and use tables (SUT) for energy taxes, data on road tax from the statistical survey on business statistics for transport taxes, administrative data on polluters for pollution taxes. The source data are described in more detail in the item 18.1.1.
Annually.
Transmission deadline for ETEA data is 16 months after the end of the reference year.
ETEA questionnaire 2025 (ref. year 2023) for Slovakia was compiled by given deadline.
ETEA are compiled in compliance with the Regulation 691/2011 on European environmental economic accounts and according to harmonized guidelines provided by Eurostat, thus comparability with other EU countries is ensured.
Possible changes in methods/approaches for estimating allocation of taxes to NACE/HH for particular environmental taxes, or in data sources used are usually applied for the whole time series.
