Factsheet: Excise Tax Act

Excise Tax Act

Key Information
Full name of Instrument & Measure (English): 
Act No. 609/2007 Coll. on the excise tax on electricity, coal and natural gas and on changes and amendments to Act No. 98/2004 Coll. on the excise tax on mineral oil as amended
Full name of Instrument & Measure (native language): 
Zákon 609/2007 Z.z. o spotrebnej dani z elektriny, uhlia a zemného plynu a doplnení zákona č. 98/2004 Z.z. o spotrebnej dani z minerálneho oleja v znení neskorších predpisov
Description: 
In Slovakia, the consumption of electricity is subject to an excise tax. The use of renewable energy is encouraged by exempting it from this tax.
Goal/Aim: 
Stimulate electricity from renewable sources

Sector/Topic targeted:

Responsible Authority: 
Ministerstvo Hospodárstva Slovenskej Republiky (MHSR) – Ministry of Economy of the Slovak Republic

Status:

Year Instrument & Measure Started: 
2008
Year Last Instrument & Measure was last Amended: 
2014