Tax regulation mechanism

Updated: 27.01.2017

Author: Boris Valach

Since 2011, the support of fuel from renewable energy sources has taken the form of a reduced rate of excise duty on diesel or petrol provided that it contains the minimum proportion of biofuels set for diesel and petrol. Mineral oil solely from biogenic material is exempt from mineral oil tax (§ 10 par. 3 Act No. 98/2004).

Eligible technologies

Subject to the tax allowance are only biofuels.

Biofuels

In § 4 par. 7 Act No. 98/2004 ”Biofuel” is defined as liquid or gaseous biogenic substance produced from biomass, which is either

  • biodiesel produced from vegetable oil or animal fat
  • pure vegetable oil, crude or refined but chemically unmodified
  • bio-ETBE (ethyl-tert-butyl-ether): 47 % ETBE produced from bioethanol
  • bioethanol, containing at least 99.7 % alcohol by volume
  • biogas produced from biomass

Amount

  • Gas oil containing biodiesel up to the share specified below: € 386.40 per 1,000 litres – tax reduction of € 94.91 per 1,000 litres (§ 6 par. 1 Letter d No. 1 Act No. 98/2004)
  • Gas oil containing biodiesel with a higher share than specified below: € 368 per 1,000 litres – tax reduction of € 113.31 per 1,000 litres (§ 6 par. 1 Letter d No. 2 Act No. 98/2004)
  • Motor gasoline containing biogenic substances up to the share specified below: € 550.52 per 1,000 litres – tax reduction of € 46.97 per 1,000 litres (§ 6 par. 1 Letter a No. 1 Act No. 98/2004)
  • Motor gasoline containing biogenic substances with a higher share than specified below: € 514.50 per 1,000 litres – tax reduction of € 82.99 per 1,000 litres (§ 6 par. 1 Letter a No. 2 Act No. 98/2004)
The minimum volume for biodiesel in diesel fuel in the years 2011 to 2020 is set as follows (Table No. 1 Annex No. 1 RES Act):

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

5.2%

5.3%

5.4%

6.8%

7.5%

7.6%

7.8%

9.7%

10.1%

11.5%

The minimum volume of biofuel in petrol in the years 2011 to 2020 is set as follows (Table No. 2 Annex No. 1 RES Act):

 

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

Bioethanol component

3.1%

3.2%

3.3%

4.1%

4.5%

4.6%

4.7%

5.9%

6.2%

7.0%

Minimum share of
bio-ethyl-tertiarybutyl-
ether

3%

3%

3%

3%

3%

3%

3%

3%

3%

3%

of which: volume
of the bioethanol
component (0.47x
volume of bio-ethyltertiary-
butyl-ether)

1.41%

1.41%

1.41%

1.41%

1.41%

1.41%

1.41%

1.41%

1.41%

1.41%

Addressees

Entitled party: End consumers of biofuels resp. fuel producers

Procedure

Competent authority

Ministry of Environment of the Slovak Republic

Distribution of costs

State

The costs of the tax exemption are borne by the state, which receives lower tax revenue.

Slovakia

Further information

  • Ministerstvo životného prostredia Slovenskej republiky (MŽP SR) – Ministry of Environment of the Slovak Republic
  • +421 259 561 111
  • MŽP website
  • info(at)enviro.gov.sk

Basic information on legal sources