Tax regulation mechanism

Updated: 06.03.2017

Author: Ivana Naydenova

Excise duty is levied on all fuels, however the producers/users of biofuels may be fully exempt from the payment of excise duty (§ 54 par. 3 no. 10 Excise Duty Act).

When biofuel is added to other (carbon-based) fuels, the tax amount is reduced. The beneficiary may request a tax refund from the Customs Office, which is responsible for excise duty taxation (§ 54 par. 11 and 12 of Excise Duty Act).

Due to financial consolidation efforts the excise duty tax return on biofuels is currently frozen, the described procedure only applies to biofuels that were brought on the market before the changes in Mai 2014, which stopped excise duty relief for biofuels (§ 7 RS 15/14). 

Eligible technologies

Only biofuels and biofuel blends are eligible for tax relief.

Biofuels

The following biofuels are eligible: bioethanol, biodiesel, ethyl-tertio-butyl-ether, bio-dimethyl-ether and biomethanol.
These biofuels must comply with physical and chemical standards and be fit for use in propulsion (§ 53 par. 6 Excise Duty Act).

Amount

For fuels containing a certain percentage of biofuels, the act provides for a reduction in excise duty, i.e. only a pro-rata share must be paid for fuels blended with up to 5% of biofuels. Where a new energy source is introduced in the Slovenian market, the government has the authority to - in compliance with the standards governing fuel quality - fix a different percentage of excise duty refund or reduction (§ 54 par. 11. Excise Duty Act).

Addressees

The addressees are all persons liable to excise tax (definition in § 4 par. 1 of the Excise Duty Act). The duty arises when excise products are released for consumption (§ 13 Excise Duty Act). 

Distribution of costs

State

The costs of tax relief are borne by the state.

Slovenia

Further information

  • Ministrstvo za finance – Finančna Uprava Republike Slovenije – Uprava za davke - Sektor za DDV Ministry of Finance – Financial Office of the Republic of Slovenia – Office for Taxes - Excise Duty Sector
  • +386 1 478 3800
  • Ministry of Finance website
  • gfu.fu(at)gov.si

Basic information on legal sources