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See more content about compliance in Slovenia:

* VAT compliance in Slovenia
* VAT rates on products and services in Slovenia
* INTRASTAT compliance in Slovenia

See more content about excise duties :

1- Definition of “Alcoholic Beverages
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Trošarina na alkohol in alkoholne pijače, is in force since 11/12/1998 in Slovenia.
Excise duties for alcoholic beverages, in Slovenia, fall under :
Excise duty is not payable on excise products:

1. for the official use of diplomatic and consular offices and special missions and for the personal needs of foreign staff accredited in Slovenia;

2. for the official use of international organizations and for the personal needs of foreign staff of international organizations, if stipulated by international treaties;

3. for the armed forces of other Member States of NATO or civilian staff accompanying them.

4. that are sold on airplanes and ships during the flight or sea-crossing;

5. that are sold on free shops selling the passengers they carried in the personal luggage;

6. for the small shipments, which are not of a commercial nature and include only products which are intended for the personal use.
(*) Up to date until : 1/1/2020 ( last checked on 2/4/2020 11:02:05 AM)

The authority which benefits from excise duties incomes is :
• Central authority


Competent authority in Slovenia

Ministry of Finance



386 1 369 67 33

386 1 369 67 42

Collector of tax :
Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije – FURS).

Area where the law applies :
Mainland SI – Slovenia

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer 

• Other : Person subject to excise duty ia a producer of excise products, registered trader of excise products received from another Member State, importer of excise products, legal or natural person dealing in excise products at the wholesale level, or a person to whom an excise duty liability may be transferred.

The payer of excise duty is also:

1. The exempt user of excise products using excise products for purposes for which it is prescribed exemption from excise duty;

2. The tax representative;

3. The person who unlawfully manufactures, imports, brought in from another Member State, transported, sold, buy, use or consumption of excise goods.

Tax due date and collecting Authority

Person subject to excise duty shall present the monthly excise duty account to the customs authority by the 25th day of the month following the expiry of the tax period. The small producer of spirits once a year.

• At the time the tax debt arises

• Other

The excise duty shall be paid by the last working day of the month following the expiration of the tax period.

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Slovenia?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

 

What is the basis of assessment?

• Alcoholic strength by volume

• Other

 

Excise duties in Slovenia for beer

Small breweries (yearly production <= 20,000 hl).

Exemption is for natural person use of beer if yearly production is less then 500 l.

Standard rate for beer in Slovenia

12.1 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Slovenia

not applicable

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Slovenia

** not in application for distance selling purpose **

 

Excise duties in Slovenia for wine

 

STANDARD RATE

Standard rate for STILL wine in Slovenia

0 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

Standard rate for SPARKLING wine in Slovenia

0 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Slovenia

0 EUR /hl/ ° ALCOHOL (VAT applied is 22%) The small producer of wine owns and uses at least 0.1 hectares and a maximum of 20 hectares of vineyard, and annually does not produce more than 100,000 liters of wine.  

Reduced rate for SPARKLING wine in Slovenia

0 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

 

Excise duties : Fermented beverages other than wine and beer in Slovenia

 

STANDARD RATE

Standard rate for STILL fermented products in Slovenia

0 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

Standard rate for SPARKLING fermented products in Slovenia

0 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Slovenia

0 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

Reduced rate for SPARKLING fermented products in Slovenia

0 EUR

 

Excise duties : Intermediate products in Slovenia

 

STANDARD RATE

Standard rate for STILL intermediate products in Slovenia

132 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

Standard rate for SPARKLING intermediate products in Slovenia

132 EUR /hl/ ° ALCOHOL (VAT applied is 22%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Slovenia

not applicable

Reduced rate for SPARKLING intermediate products in Slovenia

not applicable

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Slovenia

STANDARD RATE

Standard rate for Ethyl alcohol in Slovenia

1,320 EUR  /hl/ ° ALCOHOL (VAT applied is 22%)

Reduced Rate for Ethyl alcohol in Slovenia : Low strength spirits, particular regions, etc.

not applicable

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