Partial refund of excise duty for gas oil bought in Slovenia and used for commercial purpose
The Excise Duty Act provides a possibility of partial refund of excise duty for gas oil purchased in Slovenia, which is used by companies established in Slovenia and EU/EFTA countries in course of their economic activity as propellant for:
- carriage of goods (vehicles with gross laden weight not less than 7,5 tones) or
- carriage of passengers (M2/M3 vehicle category).
The refund is not possible for fuel paid by cash.
The amount of excise duty refund is the difference between the amount of monthly average of excise duty established by the minister of finance and the minimum Community level of taxation of gas oil used as propellant according to Article 7 of Energy tax directive (330 € for 1000 litres since 1 January 2010). If the excise duty does not change within one month, the amount of the excise duty applicable on the first day of a month is relevant.
The amount of the excise duty refund for 2012 per 1000 liters of gas oil:
- January: € 32,21
- February: € 32,21
- March: € 32,21
- April: € 32,21
- May: € 33,06
- June: € 47,76
- July: € 51,69
- August: € 51,69
- September: € 53,54
- October: € 71,73
- November: € 72,26
- December: € 78,60
The amount of the excise duty refund for 2013 per 1000 liters of gas oil:
- January: € 86,40
- February: € 80,50
- March: € 69,87
A person entitled to refund should:
- complete a special form
TRO-K (34 KB)providing the company identification data, the vehicles data (registration number) and the data on gas oil purchased and filled in vehicles in Slovenia; - submit invoices – original or copy of the original (i. e. photocopy of the original invoice issued to buyer by seller) issued for gas oil purchased in Slovenia. The invoice should include place of purchase or other identification data, date of filling, type, quantity and price of fuel, and vehicle registration number. The invoice should read the entitled person. Refund is not allowed for gas oil paid in cash;
- submit the vehicle registration documents and documents certifying the economic activity, both issued by the competent authority in the country of establishment. Documents shall be submitted in one of the EU official languages. Official translation in the Slovenian language can be requested by the competent authority.
If a transfer is made to a bank account outside Slovenia, the costs shall be defrayed by applicant.
The claim for refund can be submitted as:
- monthly claim by the end of a month for the previous month;
- quarterly claim (January, February, March; April, May, June; July, August, September; October, November, December) within sixty days after expiry of a calendar quarter;
- yearly claim by 31 March for the previous year.
Combination of monthly, quarterly and yearly claims within one calendar year is not allowed.
A special agent can be authorised to carry out all necessary activities on behalf of entitled person in Slovenia. Authorisation shall be provided to the competent office in writing (data concerning authorising person, agent, and period of authorisation and extent of authorisation).
The competent authority (office) for the excise duty refund for transport companies from EU/EFTA countries is, as follows:
Customs Administration of the Republic of Slovenia
Customs Directorate Dravograd
Otiški Vrh 25
2373 Šentjanž pri Dravogradu
T: + 386 2 878 1000
F: + 386 2 878 1100
E: dr.carina(at)gov.si