Consulting - excise taxes

We offer among others the following services:

• processing, preparation and administration in excise taxes
• solving tax problems, including the development of expertise and administration
• expert advice and consultation during the representation of the customs authorities
• detailed analysis of tax risks
• resolution of tax optimization and setting up your system
• comprehensive legal advice and representation before the courts in the event of a dispute
• current information about legislative changes
• and many other things in relation to the specific issue of excise duties
   
    

Slovakia into the EU ...

Slovakia into the EU in 2004 brought, among other important facts, and fundamental changes affecting the Slovak business entities doing business with excisable goods (mineral oils, alcohol, beer, wine, tobacco products), as well as changes to change in the status of state authorities and across the state economic policy involving the actual tax system of the Slovak republic.

The tax system has been the biggest change, particularly in the area of ​​indirect taxes (VAT and excise taxes), because it is in this area is one of the most harmonized within the EU and uniformly applied to it, the European legal framework adopted by the competent European bodies, which was necessary to take into Slovak legislation.

In practice this means that the newly created Slovak legal framework regulating the area of ​​excise taxes, based on European law, form part of a common tax system applicable throughout the Community.

Harmonisation of legislation was reached using excise duties by adopting the following basic Slovak laws regulating the area of ​​excise taxes:

• Act. 98/2004 Z.z. *) on excise duty on mineral oil;
  
• Act. 104/2004 Z.z. *) the excise duty on wine;
  
• Act. 105/2004 Z.z. *) the excise duty on alcohol and amending Act no. 467/2002 Z. z. *) on production and marketing of alcohol on the market as amended by Act. 211/2003 Z.z. *);
  
• Act. 106/2004 Z.z. *) on excise duty on tobacco products;
  
• Act. 107/2004 Z.z. *) the excise duty on beer;
  
• Act. 609/2007 Z.z. *) the excise tax on electricity, coal and natural gas and amending Act no. 98/2004 Z.z. *) on excise duty on mineral oil as later  regulations

*) Notes: Z.z. - acronym for Collection laws (similar to the EU Official Journal), used for labeling laws in the Slovak republic

In the Slovak legal regulations were more or less successfully transposes the provisions of Council Directive. 92/12/EEC on the general arrangements, holding, and products subject to excise duties as well as other directives and other Community legislation.
Since the Community itself (as in the European Commission as well as at national level) there are ongoing efforts to change the current legal framework applicable tax, is necessary and useful to also monitor these trends, which then both contribute to better administration of the Slovak legislation as well as the subsequent change of the Slovak tax legislation governing the area of ​​excise duties.

Mineral oils

Act no. 98/2004 z. on excise duty on mineral oil, as amended (hereinafter "Act No. 98/2004 Z. z.)
1. Repeal reduced rate of SPD (the so-called. red diesel)
Repeal reduced rate of excise duty on gas oil and marked the abolition of the labeling of gas oil. This change will affect user enterprises at the customs office included in the registration and user enterprises had issued exemption certificate to the collection of tax favored mineral oil (so-called "red diesel").
Taxpayer by taking "red diesel" and has its stock, is obliged to make the deadline to 20 January 2011 inventory of stocks by the state at 15 January 2011 and 25 January 2011 to file a tax return and pay excise duty on mineral oil, and the difference between the tax rate applicable to the taxation of "red oil" to 31 December 2010 and the tax rate applicable from 1 January 2011. That obligation also applies to the taxpayer, who is a trader with mineral oil.

2. Change to the rate on LPG - removing the exemption from SPD of mineral oil
Other changes approved an amendment to Act no. 98/2004 Z.z. brought about a change in the rate of excise duty on liquid gaseous hydrocarbons known by the acronym LPG and removing the exemption from excise duty on mineral oil, if such a mineral oil used as fuel.

3. Extension of Biogenic SUBSTANCE and placing it in % of the amount carried in mineral oil
There has been a broadening of the definition Biogenic substance. In this context, the obligation was placed on the documents accompanying information on the amount of biogenic substances in the percentage of the volume transported in mineral oil. To these changes in the tax law follow the changes in Law. 309/2009 Z.z. the promotion of renewable energy and highly efficient cogeneration and amending certain laws as amended.

Production and storage
     - under duty suspension
     - outside tax suspension
Using
     - mineral oil tax exempt
     - mineral oil tax favored
Trading
     - under duty suspension
     - outside tax suspension
     - with biogenic substance
Transportation
     - suspension of tax in the EU and the tax territory (territory of Slovakia)
     - outside tax suspension for the EU and the tax territory (territory of Slovakia)
Imports, exports
     - from third (non) countries
Entities under the Act
     - warehouse keeper
     - eligible beneficiary
     - user enterprise
     - Tax Representative
     - authorized representative for distant selling
     - trader with mineral oil and biogenic substance

Tobacco products

2. Change in consumer packaging of cigarettes (the CPC)
CPC, which is marketed after 31 January 2011, must bear a stamp on which is the emblem - the capital letter "C" indicating the validity of the new excise tax on cigarettes.
CPC indicated with a mark, stating the type of character - the capital letter "B" indicating the rate of excise duty on cigarettes to 31 valid January 2011 can be sold, offered for sale or stored by 31 March 2011.
Changes will affect the taxpayers registered in excise duty on tobacco products, who will be required to report monthly to the office number of cigarettes released for consumption in the tax area, and no later than 25 on the next calendar month.

Production and storage
     - under duty suspension
     - outside suspension dan
Using
     - denatured tobacco for gardening purposes
     - consumer packaging cigarette tax stamp - Printer
     - permission to print stamps,
     - A purchaser of a mark
     - voucher for tax stamps,
     - labeling the manufacturer, the authorized recipient, importers of consumer packaging cigarettes
Trading
     - under duty suspension
     - outside tax suspension
Transportation
     - suspension of tax in the EU and the tax territory (territory of Slovakia)
     - outside tax suspension for the EU and the tax territory (territory of Slovakia)
Imports, exports
     - from third (non) countries
Entities under the Act
     - warehouse keeper,
     - registered trader, importer, printer,
     - purchaser of tax stamps,
     - user enterprise
     - Tax Representative
     - representative for distant selling

Alcohol 

Act no. 105/2004 Z. z. the excise duty on alcohol and amending Act no. 467/2002 Z. z. the manufacture and marketing of alcohol on the market as amended by Act 211/2003 Z. z. as amended (hereinafter "Act No. 105/2004 Z. z.)

1. Compulsory registration consumer packaging (the CP) distributor in the wholesale distribution of 1 January 2011
The entrepreneur who is dealing with CP of spirit and made his wholesale sales must be after 31 December 2010 authorization for distribution. License holder for the distribution law imposes reporting and recording obligations. Buy alcohol CP, this can only entrepreneur to another holder authorized for distribution.
The entrepreneur who is dealing with pre-packaged alcohol and place of retail sale, was also in 2010 the obligation to have a license to sell alcohol consumer packaging. This obligation continues even after 31 December 2010, CP and buy alcohol, the entrepreneur can only license holder from the distribution.

2. Record keeping under consumer packaging (the CP) barcodes in retail sales
Another change relates to the registers the CP of alcohol, which must also be under the barcode EAN. Permission to sell alcohol CP issued by the customs authorities before 1 January 2011 remains in force. The holder of the "old" license to sell alcohol CP is required at 31 December 2010 made an inventory of stocks of CP of alcohol and no later than 25 January 2011 to notify the office found stocks of CP of alcohol within the statutory distinction.

Production and storage
    - under duty suspension
    - outside tax suspension
Using
    - denatured alcohol
    - denaturation
    - consumer packaging alcohol stamp - Printer
    - permission to print stamps,
    - A purchaser of a mark
    - voucher for tax stamps,
    - labeling the manufacturer, authorized recipients, consumer packaging importer of alcohol
Trading
    - under duty suspension
    - outside tax suspension
Transportation
    - suspension of tax in the EU and the tax territory (territory of Slovakia)
    - outside tax suspension for the EU and the tax territory (territory of Slovakia)
Imports, exports
    - from third (non) countries
Entities under the Act
    - warehouse keeper,
    - alcohol warehouse,
    - distilling plant;
    - cultivation of fruit distillery,
    - registered trader, importer, printer,
    - purchaser of tax stamps,
    - user enterprise
    - Tax Representative
    - authorized representative for distant selling alcohol distributor of consumer packaging 

Beer

Act 107/2004 Z.z. the excise duty on beer.

Production and storage
- under duty suspension
- outside tax suspension
-small independent brewery
Using
- beer exempt