On 6 October 2026, FURS published a revised version of the detailed explanatory note for the Environmental Levy on Air Pollution from Carbon Dioxide Emissions (Okoljska dajatev za onesnaževanje zraka z emisijo ogljikovega dioksida). The update introduces a new Chapter 3.1.2 “Osnova za obračun okoljske dajatve od 28. 7. 2026 do 15. 12. 2026” and amends Chapter 6.1 “Letni obračun okoljske dajatve za gorivo, ki ni uporabljeno v napravah in malih napravah”. These changes implement the amendment to the Environmental Levy Act (ZOklD) adopted in July 2026, which adjusts the tax base for fuels used in stationary combustion installations and small installations not covered by the EU Emissions Trading System (ETS). The levy applies to suppliers of heating oil, natural gas, LPG, coal, and biomass used for heat production. The revised calculation methodology aims to align the national CO2 levy with the EU’s Fit for 55 package and the upcoming Carbon Border Adjustment Mechanism (CBAM) interactions.
Key Takeaways
- New Calculation Base for Transitional Period: From 28 July 2026 to 15 December 2026, the tax base for liquid and gaseous fuels is determined by the average monthly wholesale price published by the Statistical Office of Slovenia, multiplied by a fixed emission factor. This replaces the previous fixed nominal rates and introduces price variability into the levy calculation, requiring suppliers to update their billing systems monthly.
- Annual Reconciliation for Exempt Persons: The amended Chapter 6.1 clarifies the annual reconciliation procedure for persons exempt from the levy (e.g., electricity producers using fuel for generation, households). Exempt persons must submit a detailed annual report by 31 March of the following year, documenting fuel quantities, emission factors, and the amount of levy that would have been due. The report serves as the basis for state budget reimbursement of the levy paid upstream.
- Interaction with EU ETS and CBAM: The explanatory note explicitly addresses the overlap between the national CO2 levy and the EU ETS for installations that may fall under both regimes. It confirms that fuel used in ETS installations remains exempt from the national levy, but operators must maintain separate records to prove the end-use. For CBAM goods imported into Slovenia, the national levy does not apply, as the CBAM certificate covers the carbon cost.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement