The withdrawn amendments to the Excise Duty Act envisaged for implementation of some digitization of processes and simplifications for taxpayers in the existing and valid Excise Duty Act. A change was also envisaged regarding obtaining the status of a small brewery, which, according to the proposal, could be obtained by a person who produces up to a maximum of 150.000 hectolitres of beer annually. The aim was to increase the competitiveness of Slovenian beer producers, as small breweries pay 50% lower excise duty than general. The current threshold for obtaining the status of a small brewery is 20.000 hectolitres of beer annually, which remains as it is, as the proposal to raise the threshold did not receive support in the public debate.
On the other hand, the Government of the Republic of Slovenia insists on increasing the excise duty on alcohol and alcoholic beverages, which it will try to achieve with the proposed Regulation on determining the amount of excise duty on alcohol and alcoholic beverages.
Increase in excise duty on alcohol and alcoholic beverages
Following the recommendation of the World Health Organization, it would be necessary to limit the affordability of alcoholic beverages by increasing their taxation. The proposed regulation thus plans to increase the taxation of alcohol and alcoholic beverages, namely by 7% and in the following amounts:
beer from 12,10 EUR to 12,95 EUR for 1 vol. % alcohol for one hectolitre of beer;
intermediate drinks (those with added alcohol obtained by distillation) from 132 EUR to 141,24 EUR for one hectolitre of intermediate drinks;
ethyl alcohol from 1.320 EUR to 1.412,40 EUR per 100 vol. % of alcohol for one hectolitre of ethyl alcohol. This is divided into (i) alcohol that is used in non-food production (e.g. industrial purpose) and in this case consumption is exempt from excise duty upon obtaining the appropriate status and (ii) alcohol for consumption; these are drinks obtained by distillation, i.e. spirits (cognac, whiskey, etc.).
If approved, the regulation would enter into force in 2025.
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