Factsheet: Excise Duties Act

Excise Duties Act

Key Information
Full name of Instrument & Measure (English): 
Excise Duties Act
Full name of Instrument & Measure (native language): 
Zakon o Trošarinah - Uradni list RS, 97/2010
Description: 
This act regulates the entire excise duty mechanism: it introduces an obligation to pay excise duty on energy products and electricity released for consumption in the Republic of Slovenia. This act authorises lower taxes for the use of biofuels. 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).
Goal/Aim: 
Promote the use of biofuels in transport
Responsible Authority: 
Ministrstvo za finance – Carinska Uprava Republike Slovenije – Sektor za DDV Ministry of Finance – Customs Office of the Republic of Slovenia – Excise Duty Sector

Status:

Year Instrument & Measure Started: 
1998
Year Last Instrument & Measure was last Amended: 
2014