Policy status:In Force
Date Effective:2008
Date Amended:

2012 (August 1st)

Policy Type:Economic Instruments>Fiscal/financial incentives>Tax relief
Policy Target:Wind, Bioenergy>Biomass for power, Geothermal>Power, Hydropower, Solar
Policy Sector:Electricity
Size of Plant Targeted:Small and Large
Agency:Ministry of Finance of the Slovak Republic
Legal References:Act no. 609/2007; Act no. 189/2012
Penalty:Use of tax exempted electricity for another purpose than specified in the act fined 50% of the tax for electricity used (unless the fine is below EUR 16.59)

The National Council of the Slovak Republic, on 28 November 2007, adopted the Act on Excise tax from electricity, coal and natural gas, which exempts electricity produced from renewable sources from electricity excise tax (SKK 0.02/kWh from 2008 to 2009, and SKK 0.04/kWh from January 2010). To qualify for the exemption, the electricity must be delivered directly to a final user, or consumed by the entity producing it. The electricity production must derive from the following sources: Solar energy Wind energy Geothermal energy Hydro energy Biomass, including a product made from biomass Methane from abandoned mines Fuel cells Those supplying or using the exempted electricity for other purposes than those listed above, or without the appropriate license, face financial penalties.


Act no. 189/2012 (20.12.2012) amending Act. 609/2007 on Excise tax from electricity, coal and natural gas and act 98/2004 on Excise tax from mineral oil as amended 309/2009 defines small power producer (up to installed capacity 10 kW) and exempts electricity from excise tax, if it is produced by small electricity producer and electricity is produced from renewable sources.
Act also amends and supplements act 309/2009 Laying down less burocracy for small power suppliers (up to 10 KW) towards regional distributor operator and Regulatory Office, modifies obligations for fuels suppliers to to blend fuels for transport and extends validity of the certificates for competence for the purpose of verification of emissions calculation from 2 to 5 years.

Related policies:Act No. 309/2009 on Support of Renewable Energy Sources and High Efficiency CHP

Last modified: Tue, 05 Mar 2013 17:07:26 CET