REPUBLIC OF SLOVENIA
General
Excise duty is a tax on consumption. In Slovenia, the system and obligation of paying the excise duty are regulated by the Excise Duty Act which is harmonized with the EU legislation. It was first introduced on July 1st 1999. The excise duty in Slovenia is payable for the following goods released for consumption in the territory of the Republic of Slovenia:
- alcohol and alcoholic beverages,
- tobacco products,
- energy products and electricity.
Legislation
EU legislation
Regulations
- Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerized procedures for the movement of excise goods under suspension of excise duty
- Commission Implementing Regulation (EU) No 1221/2012 of 12 December 2012 amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerized procedure for the movement of excise goods under suspension of excise duty
- Commission Implementing Regulation (EU) No 76/2014 of 28 January 2014 amending Regulation (EC) No 684/2009 as regards the data to be submitted under the computerized procedure for the movement of excise goods under suspension of excise duty
- Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004
- Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties
Directives
- Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
