Act No. 98/2004 Coll. as amended on Excise Tax for Mineral Oil

Since May 2004 pure biofuels used for transport purposes have been fully exempt from normal excise tax rates, as per the Act on excise tax from mineral oils, adopted by the National Council of the Slovak Republic on 28 February 2004 (last amendment in early 2010). In July 2007 a scheme for offering reduced excise tax on biofuel blends was introduced, and was amended in early 2010. Diesel blends with esters and petrol blends with a bioethanol derivate, ETBE, receive excise tax exemptions proportional to the content of biofuel in the blend. As of 2010 the exemptions are limited to 7.05% for petrol blend with ETBE and to 5 % for diesel blend with esters. Pure biogenic matter is exempted from excise tax if produced by legal or individual entities from their own agricultural crops undertaking and if used as a fuel in the context of their own business activities.

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