We provide the information in this article in the following structure:
Tax administration and territorial jurisdiction of the customs office
Tax administration is provided by the customs office whose territorial jurisdiction is governed, in respect of a natural person, by his/her permanent residence and, in respect of a legal person, by its registered seat, unless otherwise provided in § 7 of the Act No. 563/2009 Coll. or in relevant excise duty Act.
The competent customs office, in respect of a natural person who has no permanent residence in the territory of the Slovak Republic and who cannot prove, in accordance with the excise duty Act, the origin or the manner of acquisition of the good subjects to the excise duty (hereinafter referred to as the „good“) to be or have been held by that person, regardless whether that person deals or dealt with the good as his own, is always the customs office which discovers this fact.
If the territorial jurisdiction cannot be determined (e.g. a foreign person at registration, inclusion into records or issuing of permission), the competent customs office is the Bratislava Customs Office.
The territorial jurisdiction for a branch office or an establishment of a person may be determined by the Financial Directorate of the SR also in another way, if it is more effective for the administration performing (§ 3 of each excise duties Act).
In case of excise duty of electricity, coal and natural gas territorial jurisdiction is governed, in respect of a natural person, by his/her permanent residence and, in respect of a legal person, by its registered seat.
The competent customs office, in respect of a legal person who has no registered seat in the territory of the Slovak Republic or a natural person who has no permanent residence in the territory of the Slovak Republic is the Bratislava Customs Office.
If the territorial jurisdiction cannot be determined or if it is more effective for the administration performing a territorial jurisdiction may be determined by the Financial Directorate of the SR.
The territorial jurisdiction for a branch office or an establishment of a person may be determined by the Financial Directorate of the SR also in another way, if it is more effective for the administration performing.
Tax bases
Mineral oil
The tax base in respect of mineral oil is the quantity of mineral oil expressed in liters at the temperature of 15 °C (l) or in kilograms (kg) or the quantity of the energy contained therein, expressed in gigajoules (GJ).
Tobacco products
The tax base in respect of raw tobacco is the quantity of raw tobacco, expressed in kilograms (kg). The tax base in respect of tobacco products is the quantity of tobacco products, expressed in pieces (pcs) or in kilograms (kg), except of cigarettes. The tax base in respect of cigarettes is the number of pieces of cigarettes in the consumer packing of cigarettes and the price of the cigarettes listed on the control stamp.
Alcoholic beverages
The tax base on an alcoholic beverage in respect of:
- spirit, is the quantity of spirit, expressed in hectoliters of 100 % alcohol at the temperature of 20 °C (hl a.), the quantity of spirit may be expressed also in liters of 100 % alcohol at the temperature of 20 °C (l a.),
- wine, is the quantity of wine, expressed in hectoliters (hl),
- intermediate product, is the quantity of intermediate product, expressed in hectoliters (hl),
- beer, is the quantity of beer, expressed in hectoliters (hl).
Electricity, coal, and natural gas
The tax base in respect of electricity is the quantity of electricity, expressed in megawatt hours (MWh).
The tax base in respect of coal is the quantity of coal, expressed in tons (t).
The tax base in respect of natural gas is the quantity of natural gas, expressed in megawatt hours (MWh).
The tax base in respect of compressed natural gas (CNG) is the quantity of compressed natural gas, expressed in kilograms (kg), that may be used as motor fuel or heating fuel.
Tax rates
Mineral oil
The tax rate on mineral oil is determined as follows:
- petrol, depending by the type and by the content of the biogenous substance
- in the amount of EUR 550.52 / 1 000 l,
- in the amount of EUR 514.50 / 1 000 l,
- in the amount of EUR 597.49 / 1 000 l,
- medium oil (e.g. kerosene) in the amount of EUR 481.31 / 1 000 l,
- gas oil (diesel) depending by the type and by the content of the biogenous substance
- in the amount of EUR 386.40 / 1 000 l,
- in the amount of EUR 368 / 1 000 l,
- heating oil in the amount of EUR 111.50 / 1 000 kg,
- liquefied gaseous hydrocarbons (LPG)
- determined for use, offered for use or used as motor fuel, in the amount of EUR 182 / 1 000 kg,
- determined for use, offered for use or used as heating fuel, in the amount of EUR 0 / 1 000 kg,
- lubricating oils and other oils (specified types, e.g. motor oils, gear box oils, electric insulating oils, etc.) according to the kinematic viscosity
- of up to 10 sqmm/s at the temperature of 40°C including, in the amount of EUR 100 /1 000 kg,
- exceeding 10 sqmm/s at the temperature of 40°C, in the amount of EUR 0 /1 000 kg.
Tobacco products
The tax rate on raw tobacco is determined in the amount of EUR 71,11 /kg.
The tax rate on tobacco products, except of cigarettes is determined as follows:
- on cigars, cigarillos EUR 77.37 / 1 000 pcs,
- on tobacco EUR 71.11 / kg.
The tax rate on cigarettes is determined as follows:
- combined rate – specific part EUR 59.50 /1 000 pcs and percentage part 23 % of the price of cigarettes.
Minimum tax rate on cigarettes is EUR 91 /1 000 pcs.
The minimum tax rate on cigarettes shall apply, if the amount of the tax per one pc of cigarette, calculated according to the tax rate converted to one piece of cigarette by the method according to § 5 (7) of the Act No. 106/2004 Coll. shall not reach the minimum tax rate or if the amount of the tax on cigarettes cannot be determined according to § 5 (7) of the Act No. 106/2004 Coll.
The validity of the tax rate on cigarettes is expressed on the control stamp by a character which is a capital letter of the alphabet (no diacritics) in alphabetical order.
Alcoholic beverages
The tax rate on an alcoholic beverage is determined in the amount of EUR 1 080.
Spirit
The tax rate on alcoholic beverage, in respect of the spirit, is determined per hl a. as follows:
- the basic tax rate is EUR 1 080,
- the reduced tax rate is EUR 540.
The reduced tax rate shall be applied on spirit produced in a fruit growers´ distillery for maximum per quantity of 43 l a. of produced spirit per one grower and his household in the tax territory per one production period under the determined conditions.
Wine
The tax rate on an alcoholic beverage, in respect of the wine, is determined per hectoliter as follows:
- still wine EUR 0,
- sparkling wine EUR 79.65,
- sparkling wine with an alcoholic strength not exceeding 8.5 % of the volume, EUR 54.16,
- still fermented beverage EUR 0,
- sparkling fermented beverage EUR 79.65.
Intermediate product
The tax rate on an alcoholic beverage, in respect of the intermediate product, is determined per hectoliter in the amount of EUR 84.24.
Beer
The tax rate on an alcoholic beverage, in respect of the beer, is determined per hectoliter and per percentage volume of the actual content of alcohol as follows:
- the basic tax rate EUR 3.587,
- the reduced tax rate EUR 2.652.
The reduced tax rate shall be applied on a beer produced by a small independent brewery.
The reduced tax rate shall be applied also on a beer delivered to the tax territory from another Member State, if it is certified by a confirmation of the tax administrator of this Member State that this beer was produced by a small independent brewery under the legislation of this Member State.
Electricity, coal and natural gas
The tax rate on electricity is determined in the amount of EUR 1.32 /MWh.
The tax rate on coal is determined in the amount of EUR 10.62 /t.
The tax rate on natural gas is determined, if it is:
- used as fuel for production of heat, or delivered for production of compressed natural gas determined for use as fuel for production of heat, in the amount of EUR 1.32 /MWh,
- delivered for production of compressed natural gas determined for use as motor fuel, in the amount of EUR 9.36 /MWh.
The tax rate on compressed natural gas (CNG) delivered or used as:
- motor fuel, is in the amount of EUR 0.141 /kg,
- fuel for production of heat, is in the amount of EUR 0.01989 /kg.
Types of tax subjects
Mineral oil
According an European as well a national legislation there are following types of tax subjects in the area of excise duty on mineral oil operating in tax territory:
- tax warehouse-keeper
- enterprise for mineral oil production
- registered consignee (repeated, occasional)
- registered consignor
- user enterprise
- producer of biogenic substance
- trader with selected mineral oil
- seller of fuel
- distributor of fuel
- consumer of fuel
- consignee of mineral oil from another Member State for commercial purposes
- consignor of mineral oil to another Member State for commercial purposes
- consignor of mineral oil to another Member State in distance selling
- foreign supplier in distance selling
- authorized representative for distance selling
Tobacco products
According an European as well a national legislation there are following types of tax subjects in the area of excise duty on tobacco products operating in tax territory:
- tax warehouse-keeper
- transit tax warehouse-keeper
- tax warehouse-keeper for foreign representatives
- foreign representative
- registered consignee (repeated, occasional)
- registered consignor
- cigarette importer
- the holder of permission for raw tobacco trading
- consignee of tobacco products from another Member State for commercial purposes
- consignor of tobacco products to another Member State for commercial purposes
- consignor of tobacco products to another Member State in distance selling
- foreign supplier in distance selling
- authorized representative for distance selling
- the person who has been issued a confirmation of registration of possession of technological equipment for the production of tobacco products and its part
Alcoholic beverages
According an European as well a national legislation there are following types of tax subjects in the area of excise duty on alcoholic beverages operating in tax territory:
- tax warehouse-keeper (including spirit denaturation)
- tax warehouse-keeper – specific regulation for still wine and still fermented beverage
- transit tax warehouse-keeper
- tax warehouse-keeper for foreign representatives
- foreign representatives
- registered consignee (repeated, occasional)
- registered consignor
- authorized keeper of the fruit grower´s distillery
- user enterprise
- importer of spirit consumer packaging
- company receiving, using or dispatching tax-free aromas according the Act No. 530/2011 Coll.
- the holder of permission for spirit consumer packaging´s selling
- the holder of authorization for spirit consumer packaging´s distribution
- independent small brewery
- consignee of alcoholic beverage from another Member State for commercial purposes
- consignor of alcoholic beverage to another Member State for commercial purposes
- consignor of alcoholic beverage to another Member State in distance selling
- foreign supplier in distance selling
- authorized representative for distance selling
- the person who has been issued a confirmation of registration of possession of production equipment or its part
Electricity, coal and natural gas
According an European as well a national legislation there are following types of tax subjects in the area of excise duty on electricity, coal and natural gas operating in tax territory:
- tax debtor – excise duty on electricity
- eligible consumer of electricity
- tax debtor – excise duty on coal
- eligible consumer of coal
- tax debtor – excise duty on natural gas
- tax debtor – excise duty on compressed natural gas
- eligible consumer of natural gas
List of generally binding legal excise legislation of the Slovak Republic:
Act No. 98/2004 Coll. on the Excise Duty on mineral oil as amended,
Act No. 106/2004 Coll. on the Excise Duty on Tobacco Products as amended,
Act No. 609/2007 Coll. on the Excise Duty on electricity, coal and natural gas and on the amendment of Act No.98/2004 Coll. on excise duty on mineral oil as amended,
Act No. 530/2011 Coll. on the Excise Duty on alcoholic beverages as amended,
Act No. 309/2009 Coll. on the Promotion of renewable energy sources and high-efficiency cogeneration and on amendments to certain acts as amended (only § 14a).
