Who
The request is submitted by energy product buyers – legal persons who carry out a registered activity and with head office in the Union or the member countries of the European Free Trade Association and who used gas oil as engine fuel for:
• commercial transport of goods for payment or own purposes, with own or leased registered vehicles or lorries with trailers, purposed exclusively for road transport of goods and with maximum permissible weight up to 7.5 tonnes, or
• commercial transport of passengers – regular or irregular, with M2 or M3 vehicles as determined by regulations on determining vehicle conformity.
When
A monthly claim must be filed up to and including the last day of the current month for the previous month.
A three-month request must be filed within 60 days of the expiry of the calendar quarter.
An annual request must be filed by 31 March of the current year for the previous year.
The monthly, quarterly and annual methods of enforcing the refund in an individual calendar year are mutually exclusive.
Where and how
Application for excise duty refund is submitted by the applicant electronically using free web application E-TROD in the eCustoms portal, which can be accessed via the eDavki portal. Companies established in EU/EFTA countries can be exempted from this rule only if they have not yet obtained a tax identification number in Slovenia or if the information system of the tax authority does not work and the tax authority will publish information on non-functioning on its website. In this case they can request a refund of excise duty in paper form.
Forms
Request for a refund of excise duty for gas oil used as propellant for commercial purposes (TRO-K)
Electronic submission Fill in/print Instructions
Sanctions
A person requesting the reimbursement of excise duty based on false data, a person who does not enter correct data in records or does not keep proper documentation or does not keep proper documentation to the expiry of the prescribed deadlines shall be fined.