Tax regulation mechanisms (exemption from excise tax)
In Slovakia, the consumption of electricity is subject to an excise tax (§ 1 Act No. 609/2007). The use of renewable energy is encouraged by exempting it from this tax (§ 7 par. 1 Letter e Act No. 609/2007).
All renewable electricity generation technologies are eligible (§ 7 par. 1 Letter e Act No. 609/2007).
The amount of tax allowance is equal to the amount of tax entitled persons are exempt from. The amount of tax is calculated on the basis of the amount of electricity in MWh and the corresponding tax tariff (§ 5 Act No. 609/2007). Since 1 January 2010, the tax on electricity has been € 1.32 per MWh (§ 6 par. 2 Act No. 609/2007).
Entitled party: Every legal entity or natural person entitled to use tax-exempt electricity is entitled to the tax allowance (§ 8 par. 1 Act No. 609/2007). Interested parties shall submit a separate application for the use of tax-exempt electricity.
Local customs office
Distribution of costs
The costs of the tax exemption are borne by the state, which receives lower tax revenue.