Excise Duties
The customs authorities in the Slovak Republic took over the excise duties administration in 2004 in relation to the accession of the Slovak Republic to the European Union and the adoption of European tax legislation. The issue of excise duties has its undeniable specifics, which are reflected not only in the issue of tax administration, but especially in the subject of tax, rates, exemption system, tax supervision and tax inspection, tax regimes, security system, transport specifics and privileged entities with special rights and obligations. Excise duties in the Slovak Republic are currently as follows:
- excise duty on alcoholic beverages
- excise duty on tobacco products,
- excise duty on mineral oil,
- excise duty on electricity, coal and natural gas.
Act no. 563/2009 Coll. on Tax Administration (Tax Procedure Code) and on Amendments and Supplements to Certain Acts is the procedural regulation for the excise duties administration.