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Energy products and electricity

EXCISE TAX BASE

Tax base for energy products is the quantity of energy products expressed in kilograms net weight, cubic meters, litres or gigajoules gross calorific value except for electricity where the tax base is the amount expressed in megawatt hours. Litter shall be a litter measured at temperature of +15 °C while a cubic meter shall be a cubic meter measured at +20°C and under pressure of 1,01325 bars

Износи на акциза

ITEM EXCISE DUTY AMOUNT UNIT OF MEASUREMENT
Petrol containing lead of more than 0,013 g/l and aviation petrol 24,396 denars litre
Unleaded petrol containing lead of up to 0,013 g/l 22 denars litre
Diesel fuel (gas oil)
-as propellant
-as heating fuel
15,5 denars
15,5 denars
litre
litre
Liquefied petroleum gas and methane 4,9 denars kilogram
Kerosene
-as propellant
-as heating fuel
11 denars
2,20 denars
litre
litre
Heavy Oil 0,100 denars kilogram
Petroleum coke 84,6 denars Giga joule
Natural gas 0 denars Cubic metre
Coal, coke and lignite 0 denars Giga joule
Electricity 0 denars Megawatt hour
Biofuels 0 denars kilogram

Акциза на масла и препарати за подмачкување

The specific excise duty on lubricants mineral oils falling within tariff codes 2710 12 90 00, 2710 19 81 00, 2710 19 83 00, 2710 19 85 00, 2710 19 87 00, 2710 19 91 00, 2710 20 90 00, 2710 20 93 00 and 2710 20 99 00  is 7 den/kg.

The specific excise duty on products falling within tariff codes 3403 19 10 00, 3403 19 20 00 and 3403 19 00 00 and 3403 99 00 00 is 22 den/kg.

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