Data on environmental taxes paid

Description

The Financial Administration of the Republic of Slovenia is responsible for supervising the implementation of eight regulations on environmental taxes adopted by the Government of the Republic of Slovenia on the basis of Articles 112 and 113 of the Environmental Protection Act. Environmental taxes are national taxes (not harmonised at EU level). The persons liable or liable to pay environmental taxes are persons established in the Republic of Slovenia. An individual Decree lays down the obligation to pay environmental tax, the goods on which environmental tax is paid, the persons liable for and payers of environmental tax, the basis for calculating environmental tax, its amount and the manner in which it is calculated, assessed and paid. Currently, the Republic of Slovenia pays environmental taxes for pollution: • air with carbon dioxide emissions (Regulation on environmental tax on air pollution with carbon dioxide emissions); • the environment caused by the use of lubricating oils and liquids (Regulation on environmental tax on pollution caused by the use of lubricating oils and liquids); • the environment caused by the generation of packaging waste (Regulation on environmental tax on the generation of packaging waste); • the environment resulting from the generation of waste electrical and electronic equipment (Regulation on environmental tax on the generation of waste electrical and electronic equipment and waste portable batteries and accumulators); • the environment from the generation of end-of-life tyres (Regulation on environmental tax due to the generation of end-of-life tyres); • the environment due to the use of volatile organic compounds (Regulation on Environmental Tax on Environmental Pollution Resulting from the Use of Volatile Organic Compounds); • the environment caused by the discharge of waste water (Regulation on environmental tax on pollution caused by the discharge of waste water); • the environment caused by the landfilling of waste (Regulation on Environmental Tax on Environmental Pollution Resulting from the Landfilling of Waste). Environmental tax payers must declare their activity and keep records by type and quantity of products for which the obligation to calculate and pay environmental tax arises (data on acquisitions from other Member States, imports, quantities placed on the market of the Republic of Slovenia). On the basis of the records, the payer draws up a return for each prescribed tax period and submits it to the Financial Administration via the E-TROD information system. The records, the content of the return and the tax period (monthly, three-monthly or half-yearly) are determined for each environmental tax by decree.

Resources

Name Format Description Link
10 https://view.officeapps.live.com/op/view.aspx?src=https%253A%252F%252Fwww.fu.gov.si%252Ffileadmin%252FInternet%252FDavki_in_druge_dajatve%252FPodrocja%252FOkoljske_dajatve%252FOpis%252FOkoljska_dajatev_za_onesnazevanje_okolja_zaradi_uporabe_mazalnih_olj_in_tekocin.doc&wdOrigin=BROWSELINK
54 https://podatki.gov.si/dataset/a539a996-a32f-4e01-8004-cce7a7c84d7f/resource/6ece2ecb-959f-4535-a874-74229aa7a3cc/download/podatkioplaanihokoljskihdajatvah2022.xlsx
10 https://view.officeapps.live.com/op/view.aspx?src=https%253A%252F%252Fwww.fu.gov.si%252Ffileadmin%252FInternet%252FDavki_in_druge_dajatve%252FPodrocja%252FOkoljske_dajatve%252FOpis%252FOkoljska_dajatev_za_onesnazevanje_okolja_zaradi_nastajanja_odpadne_EEO_ter_odpadnih_PBA.doc&wdOrigin=BROWSELINK
10 https://view.officeapps.live.com/op/view.aspx?src=https%253A%252F%252Fwww.fu.gov.si%252Ffileadmin%252FInternet%252FDavki_in_druge_dajatve%252FPodrocja%252FOkoljske_dajatve%252FOpis%252FOkoljska_dajatev_za_onesnazevanje_zraka_z_emisijo_CO2_za_zgorevanje_goriva.doc&wdOrigin=BROWSELINK
10 https://view.officeapps.live.com/op/view.aspx?src=https%253A%252F%252Fwww.fu.gov.si%252Ffileadmin%252FInternet%252FDavki_in_druge_dajatve%252FPodrocja%252FOkoljske_dajatve%252FOpis%252FOkoljska_dajatev_za_onesnazevanje_okolja_zaradi_odlaganja_odpadkov_na_odlagaliscih.doc&wdOrigin=BROWSELINK
10 https://view.officeapps.live.com/op/view.aspx?src=https%253A%252F%252Fwww.fu.gov.si%252Ffileadmin%252FInternet%252FDavki_in_druge_dajatve%252FPodrocja%252FOkoljske_dajatve%252FOpis%252FOkoljska_dajatev_za_onesnazevanje_okolja_zaradi_odvajanja_odpadnih_voda.doc&wdOrigin=BROWSELINK
10 https://view.officeapps.live.com/op/view.aspx?src=https%253A%252F%252Fwww.fu.gov.si%252Ffileadmin%252FInternet%252FDavki_in_druge_dajatve%252FPodrocja%252FOkoljske_dajatve%252FOpis%252FOkoljska_dajatev_za_onesnazevanje_okolja_zaradi_nastajanja_odpadne_embalaze.doc&wdOrigin=BROWSELINK
10 https://view.officeapps.live.com/op/view.aspx?src=https%253A%252F%252Fwww.fu.gov.si%252Ffileadmin%252FInternet%252FDavki_in_druge_dajatve%252FPodrocja%252FOkoljske_dajatve%252FOpis%252FOkoljska_dajatev_za_onesnazevanje_okolja_zaradi_uporabe_hlapnih_organskih_spojin.doc&wdOrigin=BROWSELINK
10 https://view.officeapps.live.com/op/view.aspx?src=https%253A%252F%252Fwww.fu.gov.si%252Ffileadmin%252FInternet%252FDavki_in_druge_dajatve%252FPodrocja%252FOkoljske_dajatve%252FOpis%252FOkoljska_dajatev_zaradi_onesnazevanja_okolja_zaradi_nastajanja_izrabljenih_gum.doc&wdOrigin=BROWSELINK
54 https://podatki.gov.si/dataset/a539a996-a32f-4e01-8004-cce7a7c84d7f/resource/47a3f42c-de10-4eca-98b7-1bd8e24d822c/download/podatkioplaanihokoljskihdajatvah2023.xlsx

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  • okoljska-dajatev

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