Since July 1st 2009 it has been possible to reclaim excise duty in Slovenia, for diesel oil, which has been used as propellant in motor vehicles, used for commercial purposes only.
Who can claim this refund?
Any legal entity registered in one of the EU countries or EFTA member countries. The amount of excise duty return for the year 2011 per 1000 litres of gas oil is :
- January: 84,4 €
- February: 63,12 €
- March: 18,05 €
- April: 0,43 €
- May: 10,46 €
- June: 21,16 €
- July: 17,25 €
- August: 21,87 €
- September: 29,53 €
-The refound is not possible for fuel paid by cash
– Transport of goods by motor vehicles with maximum weight exceeding 7.5 tons or,
– Passenger transport by motor vehicles category M2 or M3.
When can refunds be claimed?
Any entity entitled to a refund can claim this refund:
– Monthly; claims must be filed no later than the end of the month following the month for which the tax is to be claimed,
-Quarterly;(January-March, April-June, July-September, October-December)The forms has to be submitted within sixty days after the calendar quarter
– Annually; claims must be filed no later than March 31st of the year following the year for which the tax is to be claimed.
The claim is decided upon by competent authorities, no later than 30 days upon receiving complete claims, and the excise duty refund paid no later than 15 days following the refund decision. Combination of monthly, quarterly and yearly claims is not allowed!
Which documents have to be provided?
- Refund claim form,
- Copies of invoices showing purchase of diesel oil;
- Copies of records containing the following data:
- Vehicle registration number,
- Quantity and dates of diesel fuel purchased (including purchases made outside Slovenian borders) and mileage at each fill-up.
- Proof of being a business entity,
- Proof of vehicle registration.
The procedure required to file claim in your name?
Prior to filing a claim and providing document the entity has to:
- Sign a deed to stating that our company has the power to file claims in the name of said entity,
- Sign a contract pertaining to excise duty refund claim services,
- transfer €150.00 to account number TRR:0201 0025 8375 956 (SWIFT CODE: LJBASI2X , IBAN:SI56020100258375956) for purposes of establishing a database needed for filing in refund claims.
Be.eF.eS. d.o.o., C. v Kleče 12, Ljubljana, Slovenia
Our officess are based in Ljubljana, in business building of AJSPES.
There is also a lot of parking areas around commerce building of Merkator.