EXCISE DUTY SYSTEM. Detailed description REPUBLIC OF SLOVENIA MINISTRY OF FINANCE FINANCIAL ADMINISTRATION OF THE REPUBLIC OF SLOVENIA

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1 REPUBLIC OF SLOVENIA MINISTRY OF FINANCE FINANCIAL ADMINISTRATION OF THE REPUBLIC OF SLOVENIA Šmartinska cesta 55, PO Box 631, 1001 Ljubljana, Slovenia T: F: E: gfu.fu@gov.si EXCISE DUTY SYSTEM Detailed description 1 ST version, JULY 2015

2 TABLE OF CONTENTS 1.0 ALCOHOL AND ALCOHOLIC BEVERAGES Completely denatured alcohol TOBACCO PRODUCTS ENERGY PRODUCTS AND ELECTRICITY MOVEMENT OF EXCISE GOODS Movement of excise goods between Slovenia and another member state under duty suspension arrangement Movement of excise goods between Slovenia and another member state with duty paid (distance sales, business to business sales) Distance sales destined for Slovenia Tax representative Distance sales destined for another member state Business to business sales destined for Slovenia Excise duty refund

3 1.0 ALCOHOL AND ALCOHOLIC BEVERAGES The excise duty is payable on beer, wine, other fermented beverages, intermediate beverages and ethyl alcohol, and depends on their classification according to the Combined Nomenclature of the Customs Tariff and on their alcohol content (i. e. alcoholic strength by volume at 20 C). Beer EUR for 1 vol. % of alcohol on 1 hl Still wine 0 EUR for 1 hl Sparkling wine 0 EUR for 1 hl Other fermented beverages 0 EUR for 1 hl Intermediate beverages EUR for 1 hl Ethyl alcohol EUR for 100 vol. % of alcohol on 1 hl The alcoholic strength by volume is measured at a temperature of 20 C. Excise duties valid on 1 July Completely denatured alcohol Completely denatured alcohol (CDA) is unfit for human consumption. It contains the complete denaturant that cannot be extracted from alcohol anymore, therefore the excise duty for CDA is not charged and paid for, regardless of its use, and this alcohol is eliminated from the usual supervision of the movement of the excise products between the member states. For movement of CDA the simplified administrative accompany document (SAAD) is used. Commercial documents can also be used as SAAD provided that they contain the same elements of information as SAAD and that the nature of the information is identified by a number corresponding to the respective SAAD box. Commercial documents must clearly show the following wording: Simplified accompanying document (excise goods) for fiscal control purposes. The simplified accompanying document includes three copies: copy 1 to be retained by the supplier, copy 2 to accompany the goods and to be retained by the recipient, copy 3 to accompany the goods and be returned to the supplier. Partially denatured alcohol (PDA) contains partial denaturants. It means that there is a risk of extraction of denaturant from the alcohol and of use of the alcohol for the purposes for which the excise duty should be charged and paid. This is the reason why the movement of the partially denatured alcohol between the member states is under the usual supervision and is registered in the EMCS system when moving under the excise duty suspension arrangement. The recognized complete denaturants in member states are listed in the regulations of the European Commission below: Commission Regulation (EC) No 3199/93 Commission Regulation (EC) No 2559/98 Commission Regulation (EC) No 1309/2005 Commission Regulation (EC) No 162/2013 3

4 2.0 TOBACCO PRODUCTS The excise duty is payable on cigarettes, cigars, cigarillos and smoking tobacco. The tax base for tobacco products is pieces or a kilogram of the product, and the retail price. The excise duty for cigarettes is composed of the fixed amount of the excise duty and the percentage of the retail price. For cigars and cigarillos the excise duty is defined as the percentage of the retail price. For tobacco the excise duty is defined as the retail price for a kilogram of the product. All tobacco products that are released for consumption must be marked with tobacco stamps. Tobacco products Cigarettes Cigars and cigarillos Smoking tobacco Fine-cut tobacco Other smoking tobacco The excise duty on 1 July Specific excise duty the EUR/1000 pieces 0 EUR/1000 pieces 40 EUR/kg 40 EUR/kg Ad valorem the excise duty % from retail price 6 % from retail price 35 % from retail price Excise for products with low retail price* 106 EUR/1000 pieces 40 EUR/1000 pieces 88 EUR/kg *For cigarettes the retail price of which is lower than EUR 3.41/1 packet, the excise duty to be paid is EUR 106 for 1000 pieces of cigarettes. When the levied amount of the excise duty for cigars and cigarillos is lower than EUR 40/1000 pieces, the excise duty to be paid is EUR 40 for 1000 pieces of cigars or cigarillos. When the levied amount of the excise duty for fine-cut tobacco is lower than EUR 88/1 kg, the excise duty to be paid is EUR 88 for 1 kg of fine-cut tobacco. 3.0 ENERGY PRODUCTS AND ELECTRICITY Excise duty is payable on energy products used as the motor or heating fuel. In the system, there are ten basic groups: petrol, diesel oil, liquefied petroleum gas, methane, natural gas, kerosene, heating oil, electricity, solid fuels and bio fuels. The type of energy products is determined on the basis of their classification according to the Combined Nomenclature of the Customs Tariff or with regard to the characteristics of individual products. 1 Petrol (tariff codes , , , , and ) (per 1000 litres) 1.1 aviation fuel EUR leaded petrol with a lead content above g/l EUR unleaded petrol with a lead content up to g/l and with the octane number (RON) less than unleaded petrol with a lead content up to g/l and with the octane number (RON) 98 or more EUR EUR Gas oil (tariff codes from to ) (per 1000 litres) 4

5 2.1 for automotive gas oil EUR for heating fuel EUR Liquefied petroleum gas (tariff codes from to ) (per 1000 kilograms) 3.1 for automotive gas oil EUR for heating fuel EUR Methane (tariff code ) (per 1000 kilograms) 4.1 for automotive gas oil EUR for heating fuel EUR Natural gas (tariff codes and ) (per one cubic meter) 5.1 for automotive gas oil EUR for heating fuel EUR Kerosene (tariff codes and ) (per 1000 litres) 6.1 for automotive gas oil EUR for heating fuel EUR Gas oil (tariff codes from to and ) (per 1000 kilograms) EUR Electricity (tariff code ) (in megawatt hours) 8.1 for non-business purposes EUR for business purposes EUR Solid fuels (tariff codes 2701, 2702 and 2704) (per 1 gig joule of calorific value) EUR bio fuels under article 53(6) Excise Duty Act EUR The volumes are measured at a temperature of 15 C. The excise duty on 1 July According to the Slovenian excise legislation, bio fuels shall include: bio ethanol (tariff codes and ), bio diesel FAME (tariff code ), ethyltertiarybutylether ETBE (tariff code ), bio gas (tariff code ), bio dimethylether (tariff code ) and bio methanol (tariff code ). The excise duty rate for bio fuels is 0. For electricity and natural gas distributed through networks special arrangements apply as regards to determination of persons subject to the excise duty. 5

6 Special national excise supervision applies to the products falling within the tariff sub-headings and (metalworking oils, oil for removal from the moulds, anticorrosion oils, hydraulic oils). Natural or legal persons performing a wholesale activities with products falling within the tariff sub-headings and are obliged to obtain the special excise supervision license. 4.0 MOVEMENT OF EXCISE GOODS 4.1 Movement of excise goods between Slovenia and another member state under duty suspension arrangement According to the European excise legislation, the excise goods can be moved under the excise duty suspension arrangement between the excise license holder from Slovenia and the excise license holder from another member state: a) from the tax warehouse to: another tax warehouse; the registered consignee; the place where the excise goods leave the territory of the Community; the exempted organization where the goods are dispatched from another member state; b) from the place of importation to any destination referred to under point (a) where goods are dispatched by the registered consignor. The shipment must be accompanied by electronic administrative document. The consignor lodges the electronic administrative document in the EMCS (Excise Movement and Control system). This system is made to monitor movements of the excise goods under the suspension arrangement. 4.2 Movement of excise goods between Slovenia and another member state with duty paid (distance sales, business to business sales) Distance sales destined for Slovenia In order to carry out distance sales destined for Slovenia the seller established in another member state shall: submit to the competent authority the declaration for the consignment at least 3 working days prior to the foreseen dispatch of the goods; present an instrument guaranteeing payment of the excise duty in the amount of respected the excise duty liability for that consignment; pay the excise duty (the excise duty shall fall due on the day of receipt of excise products by the consignee and shall be paid not later than within 30 days of the due date); keep records of deliveries Tax representative The obligations laid down for distance sales destined for Slovenia may be also fulfilled by the tax representative. The tax representative in Slovenia may be appointed by the seller who dispatches the goods from another member state. 6

7 The tax representative may be a legal or natural person permanently resident or established in Slovenia and is authorised by the competent authority. The tax representative shall: present an appropriate instrument guaranteeing payment of the excise duty; keep records of movement of excise products; notify the competent authority of the place of delivery of the excise products; settle tax and customs liabilities regularly; notify the competent authority of any changes of information given in the application for the license or information that could affect the license validity Distance sales destined for another member state In order to carry out distance sales destined for another member state the seller established in Slovenia shall: announce such a consignment to the competent Slovenian authority prior to dispatch; provide evidence showing that the instrument guaranteeing the payment of the excise duty has been presented in the member state of destination and that all the required procedures of payment of excise duty in the member state of destination have been completed; keep records of this type of deliveries; take all necessary steps to ensure supervision by the customs authority. Currently no tax representative is approved in Slovenia Business to business sales destined for Slovenia When excise goods which have already been released for consumption in another member state are delivered to Slovenia for commercial purposes, the excise duty becomes chargeable in Slovenia. Delivery of excise goods for commercial purposes in Slovenia means delivery of the excise goods from another member state to a person, who is a not a natural person, or to a natural person when the excise goods are not intended for his own use and are not transported by him. In Slovenia, the responsible person shall: submit to the competent authority the declaration of the consignment at least 3 working days prior to the foreseen dispatch of the goods; present an instrument guaranteeing payment of the excise duty in the amount of the respected excise duty liability for the consignment in question; pay the excise duty (the excise duty shall fall due on the day of receipt of the excise products by the consignee and shall be paid not later than within 30 days of the due date); consent to any checks enabling the competent authorities to find out that the excise goods have been actually received and that the chargeable excise duty has been paid. The responsible person for fulfilling the above obligations is the consignee of the excise goods. Nevertheless the obligations can be fulfilled also by the consignor from another member state. 7

8 The consignment of the excise goods shall be accompanied by the simplified administrative accompanying document (SAAD) issued by the consignor according to the Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-community movement of products subject to the excise duty which have been released for consumption in the member state of dispatch Excise duty refund Refund of the excise duty may be claimed by the seller or consignor who dispatches the goods, which have already been released for consumption in Slovenia, into another member state. The refund shall be possible where the following documents are presented by the consignor: request for refund to the competent customs authority prior to dispatch; a document certifying either the payment of the excise duty or presentation of an instrument guaranteeing payment of the excise duty in the member state of destination, and containing at least the following information: address of the competent customs authority in the member state of destination, date and reference or registration number used for the excise duty accounts in the member state of destination; any other evidence required by the customs authorities according to specific circumstances in order to determine actual eligibility for the excise duty refund (commercial or transport documents, etc.). 8