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| The President signed the gas taxation amendment and the extension of the reduced 5% VAT |
| Bratislava, 27.06.2025 |
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| Adjusting the taxation of liquefied gaseous hydrocarbons and natural gas, which are used as a fuel, and reducing the administrative burden. These are the main objectives of the amendment to the Act on Excise Tax on Electricity, Coal and Natural Gas, signed by the President of the Slovak Republic, Peter Pellegrini. The legal norm also contains an amendment to the Act on Value Added Tax (VAT), which expanded the list of goods and services to which the reduced 5% rate will apply.
A special provision for compressed natural gas (CNG) will now be deleted from the Act, because the currently valid European directive does not distinguish between taxation for CNG and liquefied natural gas (LNG). "The subject of the tax would be natural gas as such, regardless of whether it is used as a fuel or fuel in compressed form or in liquefied form," the Ministry of Finance explained.
The amendment adjusts the excise tax rates for natural gas according to its use. When using gas for heat generation, the rate will be 1.32 euros per megawatt hour (MWh), when used as a fuel, it will be 9.36 euros/MWh, and when used for other purposes, it will be taxed at 1.32 euros/MWh.
The legal norm also introduces a special tax rate for liquefied gaseous hydrocarbons, which are liquefied biogas and biomethane. The aim is to make it the same as the tax rate for natural gas intended for use as a fuel. The rate for liquefied biogas and biomethane will thus decrease from the current 182 euros per 1000 kilograms (kg) to 141 euros/1000 kg. Other liquefied gaseous hydrocarbons will be taxed in the same way as before.
The amendment also aims to simplify the system of registration of an authorized consumer and taxpayer. Each person will be assigned only one registration number, and will be registered as a taxpayer as a priority. "Following the electronicization of communication between individual entities and the tax administrator, the goal is to abolish the obligation to present permits and certificates of registration of entities," the ministry explained.
The conditions for a person who is or wants to be a taxpayer and at the same time wants to carry out tax-exempt activities are also changing. When registering, such a person is obliged, in addition to the data required by law for taxpayer registration, to also submit data related to their intention to carry out tax-exempt activities. The new legislation also regulates electricity sharing to reflect current trends in energy policy.
Based on the amendment to the VAT Act, gluten-free groats and semolina from other cereals, gluten-free flour mixtures and doughs for preparing bakery products, which are bread, pastries, cakes, biscuits and other bakery products, will also be subject to a lower 5% rate of this tax. Also newspapers, magazines and periodicals that meet the condition of maximum scope of advertising and erotic content.
Lower VAT will also apply to admission fees for theatrical performances, puppet theater, opera, ballet, musical or other similar cultural events, if these supplies are no longer exempt from tax. The same applies to admission fees for museums and exhibitions, with the exception of trade exhibitions.
The amendment also contains changes to the Act on Excise Tax on Tobacco Products. They are focused on the sale of smokeless tobacco products and the obligations of their distributors.
The amendment will enter into force on July 1, some provisions on September 1 of this year.odkaz na stránku |
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Address : Euro-Brew Ltd., Hlboká 22, 917 01 Trnava, Slovakia
Tel. : +421 33 53 418 53, Fax : +421 33 53 418 52, E-mail : info@eurobrew.sk |
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