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Tax Gap of Heated Tobacco Products in the Slovenia
The Republic of Slovenia amended its Law on Excise Duties effective July 1st, 2016. The revised law contains a new class of tobacco products subject to excise tax. Article 81(2) defines them as “products intended for inhalation, without combustion, which are used as a substitute for tobacco products and comparably satisfy the needs and expectations of smokers, regardless of tobacco content or absence.”
Article 85 (1) explains that this category includes “processed tobacco intended for heating (referred to heating tobacco) or liquid containing nicotine.” The excise tax on heated tobacco is a specific amount based on the weight of the tobacco mixture. The tax became effective in July 2016. As of 2023 the tax is EUR 116 per kg of tobacco.
Slovenia applies a mixed excise tax system on cigarettes. As of May 2023, the specific excise tax rate is EUR 89.12 per 1000 cigarettes, the ad valorem rate is 25.12% of the retail sale price, and the minimum excise is EUR 141 per 1000 cigarettes (Official Gazette No 151/2022).
Sources:
- Excise Duty Act (with amendments)
- Decree on the promulgation of the Excise Duty Act (ZTro-1)
- Finance Administration: Prices of tobacco Products
- Official Gazette N0 151, Dec 12, 2022
Last updated Sept. 1, 2023