Tax regulation mechanism

Updated: 15.10.2017

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.2 ZTro-1). 

Eligible technologies

Only biofuels and biofuel blends are eligible for tax relief.

Biofuels

The following biofuels are eligible: bio fuels shall include bio ethanol (tariff codes 2207 10 00 and 2207 20 00), bio diesel FAME (tariff code 3826 00 10), ethyltertiarybutylether ETBE (tariff code 2909 19 10), bio gas (tariff code 2705 00 00), bio dimethylether (tariff code 2909 19 90) and bio methanol (tariff code 2905 11 00). These biofuels must comply with physical and chemical standards and be fit for use in propulsion (§ 88 par. 6 ZTro-1).

Amount

The excise duty rate for bio fuels is 0 % (§ 92 par. 3 ZTro-1).

Addressees

The addressees are all persons liable to excise tax (definition in § 5 ZTro-1). The duty arises when excise products are released for consumption (§ 6 par. 1 ZTro-1). 

Procedure

Process flow

Each taxable person should (§ 43 ZTro-1):

1. Submit to the competent authority the declaration of the consignment prior to the dispatch. 2. Submit request for refund to the competent authority at the latest 30 days from the submission of the consignment declaration together with the copy of a simplified administrative accompany document on which the consignee has acknowledge the receipt. 3. A bill certifying either the payment of the excise duty or presentation of an instrument guaranteeing payment of the excise duty in the Member State of destination, and containing at least the following information: address of the competent authority in the Member State of destination, date and reference or registration number used for the excise duty accounts/calculation in the Member State of destination. 4. Any other evidence required by the competent authorities.

Competent authority

Ministry of Finance – Customs Administration

Distribution of costs

State

The costs of tax relief are borne by the state.

Distribution mechanism

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