Excise duty

Excise duties are not taxes paid directly by ordinary individuals or legal entities. Instead, they are paid indirectly when you buy selected types of goods, because excise duty is included in the selling price.

Ordinary citizens (‘natural persons’) who do not do business in the field of excise duties have no direct contact with this tax because it is already incorporated into the price of goods.

This does not apply to imports of goods (from third countries), which are subject to excise duties. On top of excise duty, customs duties and VAT must also be paid on these imports (unless they are exempt).

Registration

Individuals and legal entities who want to do business in Slovakia with excise goods must apply to the competent tax authority for registration.

To be eligible for registration, they need to meet conditions set out in the various laws on excise duties.

Anyone wishing to do business in Slovakia with excise goods must contact the tax authority competent to help them register for excise duty.

Non-compliance penalties

Anyone doing business in Slovakia with excise goods who does not comply with their obligations under the various laws on excise duties is at risk of penalisation. 

FAQs

Can I claim an exemption from excise duty on imports?

For more information about exemptions from excise duty on imports from third countries, see the article of the Financial Administration of the Slovak Republic ”Exemptions from customs duties, VAT and excise duty“. 

Is there anywhere that information on all excise duties has been collected in one place?

Information on excise duties structured as follows:

• the administration of taxes and the territorial jurisdiction of the customs office,
• an introduction to taxes,
• tax rates,
• taxable entities,

can be found on the website of the Financial Administration of the Slovak Republic. 

Who to contact

If you have any questions, you can contact the Financial Administration of the Slovak Republic. This address describes all the ways in which you can communicate with the Financial Administration (by phone, email, chat, etc.).