10. 12. 2018
Amendment to the Excise Duty Act of Mineral Oil

Effective from 1 January 2019, 1 March 2019 or on the first day of the calendar month following the notification of Financial Directorate

The Amendment of the Act no. 98/2004 Coll. on Excise duty on mineral oil as amended (hereinafter the “Amendment”) has been also approved by the Slovak Parliament. From the Amendment we selected the most important changes: 

·                      Adjustment of tax rates on fuel

·                      Importer of mineral oil

The Amendment to the Act introduces the definition of an importer of mineral oil. An entrepreneur who is willing to import fuel from the territory of third countries and release it to the free circulation regime in the tax territory of the Slovak Republic is obliged to apply at the relevant customs office for including to be registered as importers of mineral oil. The Amendment defines conditions for registration of an importer of mineral oil, the notification obligation of that person to the customs office, deletion from the register of importers. Submission of an application for registration to importers' register is not required if the person will import fuel exempted from tax under Paragraph 10 of the Act or in a consumer packaging.

Person willing to import fuel from the territory of third countries from 1 March 2019 and willing to release them in tax free circulation regime in the tax territory shall be required to apply at relevant customs office for registration as an importer of mineral at oil by 20 January 2019, at the latest.

·                      Indicating by identification substance

Introduces the obligation to indicate fuels (petrol, diesel) with an identification substance before they are released into free circulation regime. The indication of fuels with the identification substance will be possible only in the tax warehouse in the territory of Slovak republic or abroad.

There are defined criteria for the producer of the identification substance, the method and conditions for its selection, the conditions for delivery, the return of the identification substance, the keeping of the evidence of delivery and use thereof.

Details of the requirements for the characteristics of the identification substance, the method of indication of fuel with the identification substance, the standards of losses of the identification substance with respect to its physicochemical character during its use, handling and storage, shall be determined by general binding legal regulation issued by the Ministry.

Provisions on the indication of fuels by the identification substance should enter into force on the first day of the calendar month following the month in which the Financial Directorate has published a notice on the beginning of indication of the mineral oil, fuel, with the identification substance at its website.

A person (importer of mineral oil, tax warehouse, authorized recipient) who wishes during the test period (notification to be published at the website of Financial directorate) to release to free circulation regime in the tax territory the fuel indicated with identification substance, is obliged to conclude with Financial directorate the Agreement regarding the testing of the use of indication substance.

There are defined conditions regarding the moment when the tax liability arises in case of fuels (petrol, diesel) that have to be indicated by the identifying substance are sold, offered for sale, stored or transported without their indication. Specifies the tax payer in that case.

Within the transitional provisions there is stated that mineral oil (petrol, diesel) which is not indicated with an identifying substance and was released to the free circulation regime until the start day of statutory indication may be supplied for final consumption until its stocks are sold out.

The effectiveness of the Amendment is from 1 January 2019, with exception of certain provisions which shall enter into force on 1 March 2019 or on the first day of the calendar month following the notification of Financial Directorate regarding the obligation to indicate the fuel by an identifying substance.


 

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