KAZALCI OKOLJA

Key message
Neutral

In recent years, energy taxes have increased mainly due to higher excise duties and taxes. The share of tax in the price of energy in industry has reached the same level as in the price paid by households. In Slovenia, taxes on transport fuels and electricity were below the EU-27 average, while taxes on natural gas in industry and households were above that average, exceeded only by Austria, Italy, Denmark and Sweden.

 


The indicator Energy tax shows the level of taxation of individual energy products. Electricity tax is indicated in EUR per kilowatt hour (EUR/kWh), natural gas tax in EUR per gigajoul (EUR/GJ), and liquid fuel tax in EUR per litre of fuel (EUR/l).

Electricity and natural gas taxes show the level of taxation for typical consumer groups for industrial and household consumers; however, the tax for industrial consumers does not consider the value-added tax (VAT).


Charts

Figure EN21-1: Changes of taxes on electricity, natural gas in industry and households and oil derivatives in real terms
Sources:

Statistical Office of the RS, 2012.

Show data
electricity - households electricity - industry Diesel D2 - transport fuel oil - heating natural gas - industry Petrol NMB 95 - transport natural gas - households
1995-2007 % 104.1 -100 76.9 343.3 225.7 103 784
2008-2012 % 42.8 185.9 17.2 49 51.7 30 41.2
Figure EN21-2: Real taxes on electricity in industry and households (in EUR 1995)
Sources:

Statistical Office of the RS, 2012.

Show data
1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
electricity - industry EUR/kWh 0.008 0.005 0.005 0.005 0.005 0.005 0.006 0.006 0 0
electricity - households EUR/kWh 0.01 0.006 0.006 0.007 0.007 0.007 0.008 0.008 0.014 0.014
2002 2003 2004 2005 2006 2007 - 2008 2009 2010
electricity - industry EUR/kWh 0 0 0 0 0 0 0.002 0.003 0.006
electricity - households EUR/kWh 0.015 0.014 0.014 0.014 0.014 0.014 0.018 0.021 0.025
2011 2012
electricity - industry EUR/kWh 0.007 0.005
electricity - households EUR/kWh 0.026 0.025
Figure EN21-3: Real taxes on natural gas in industry and households (indicated in EUR 1995)
Sources:

Statistical Office of the RS, 2012.

Show data
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
natural gas - industry EUR/GJ 0.189 0.17 0.352 0.425 0.68 0.474 0.627 0.733 0.694 0.671
natural gas - households EUR/GJ 0.274 0.253 0.433 0.466 0.746 1.513 2.131 2.121 2.082 2.02
2005 2006 2007 - 2008 2009 2010 2011 2012
natural gas - industry EUR/GJ 0.661 0.647 0.617 0.593 0.575 0.679 0.905 0.899
natural gas - households EUR/GJ 2.096 2.414 2.425 2.537 2.8 2.67 3.166 3.582
Figure EN21-4: Real taxes on oil derivatives (indicated in EUR 1995)
Sources:

Statistical Office of the RS, 2012.

Show data
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
Diesel D2 - transport EUR/l 0.209 0.209 0.205 0.239 0.333 0.349 0.35 0.338 0.321 0.358
Petrol NMB 95 - transport EUR/l 0.215 0.218 0.209 0.26 0.344 0.337 0.394 0.455 0.432 0.441
Fuel oil - heating EUR/l 0.025 0.037 0.033 0.05 0.097 0.109 0.126 0.112 0.106 0.122
2005 2006 2007 - 2008 2009 2010 2011 2012
Diesel D2 - transport EUR/l 0.398 0.371 0.37 0.359 0.408 0.454 0.458 0.421
Petrol NMB 95 - transport EUR/l 0.453 0.418 0.436 0.403 0.446 0.504 0.505 0.524
Fuel oil - heating EUR/l 0.147 0.123 0.111 0.131 0.134 0.15 0.175 0.194
Figure EN21-5: Average growth of real taxes on energy cariers by individual components of final price
Sources:

Statistical Office of the RS, 2012.

Show data
1995-2000 2000 - 2007 2008-2012 2011 - 2012
Electricity: households - retail price % 15.9 -0.4 9.3 -4.2
Electricity: households - price before taxes % -100 -0.4 18.5 -25.1
Electricity: households - taxes (with VAT) % 6.8 6.4
Natural gas: households: retail price % 40.7 19.9 9 13.1
Natural gas: households: price before taxes % 11.8 7 11 -0.6
Natural gas: households: taxes (with VAT) % 8.4 18.7
Diesel D2: transport - retail price % 10.8 4.9 4 -8
Diesel D2: transport - price before taxes % 3.7 -14.4
Diesel D2: transport - taxes (with VAT) % -15 -4.7 4.5 4.8
Petrol NMB 95: transport - retail price % 9.4 6.1 6.8 3.6
Petrol NMB 95: transport - price before taxes % 7.2 2
Petrol NMB 95: transport - taxes (with VAT) % -16.7 -4.5 5.9 7.2
Fuel oil EL - retail price % 15.5 13.2 10.5 10.9
Fuel oil EL - price before taxes % 16.8 -0.6
Fuel oil EL - taxes (with VAT) % 15.5 8.8 7.3 19.5
Figure EN21-6: Share of taxes (all taxes for liquid fuels) in the final price of energy products
Sources:

Statistical Office of the RS, 2012.

Show data
Petrol NMB 95 - transport Diesel D2 - transport fuel oil - heating natural gas - households electricity - households natural gas - industry electricity - industry
1995 % 49.5 51.8 11.9 4.8 9.1 4.8 9.1
2000 % 62.4 60.1 33.8 23.3 16 8.3 0
2012 % 52.2 44.4 27.1 22.2 22.6 23.1 24.1
Figure EN21-7: Comparison of Slovenian taxes on electricity in 2011 with the EU-27 countries
Sources:

Eurostat, 2012.

Show data
EU-27 BE BG CZ DK DE EE IE GR ES
industry % 100 84 67.15 73.297 478.417 120.667 81 61.333 0 60.333
households % 100 98.992 57.569 76.866 395.096 112.846 74.559 70.529 0 70.529
FR CY LV LT LU HU MT NL AT PL
industry % 76.333 86.4 87.37 0 128.12 136 133.333 71.75
households % 73.804 76.474 61.937 0 77.647 203.778 137.28 61.338
PT RO SI-11 SK FI SE UK IT
industry % 86.333 124.41 148.333 85.333 449.657 72.973 86.333
households % 105.29 90.055 124.181 60.202 373.335 17.156 180.605
Figure EN21-8: Comparison of Slovenian taxes on natural gas in 2011 with taxes in the EU-27 countries
Sources:

Eurostat, 2012.

Show data
EU-27 BE BG CZ DK DE EE IE GR ES
industry % 100 75.822 32.16 48.122 366.432 178.404 66.432 33.803 70.892 54.46
households % 100 133.757 25.408 47.55 305.445 209.437 58.984 55.354 59.165 76.951
FR CY LV LT LU HU MT NL AT PL
industry % 59.155 95.305 50.939 53.756 14.085 68.779 18.779 67.606 87.793 54.93
households % 73.684 80.399 43.376 39.564 41.379 66.788 15.426 98.185 98.367 56.624
PT RO SI-12 SK FI SE UK IT
industry % 71.596 44.836 57.042 67.371 55.399 43.192 58.451 158.216
households % 161.162 46.279 63.339 57.35 83.485 129.764 14.338 124.682
Figure EN21-9: Comparison of Slovenian taxes on (without VAT) on diesel fuel (D2) and premium unleaded gasoline (UMG 95) in 2008 with taxes in the EU-27 countries
Sources:

Eurostat, 2012; Oil Buletin, 2012.

Show data
AT BE BG CY CZ DE DK EE ES FI
NMB % 96.566 113.396 72.109 67.433 93.021 116.495 117.333 81.656 83.542 117.77
D2 % 101.557 103.088 80.732 77.903 100.146 107.949 106.751 94.475 84.438 114.533
FR GR HU IE IT LT LU LV MT NL
NMB % 110.432 127.548 85.741 109.55 127.769 85.284 81.541 86.464 87.611 128.815
D2 % 101.563 108.175 99.71 114.794 134.453 80.717 74.76 90.446 89.454 101.132
PL PT RO SE SI-12 SK UK EU-27
NMB % 76.982 112.862 75.983 123.823 91.947 103.958 124.371 100
D2 % 84.879 97.127 85.05 130.177 87.964 97.341 150.686 100

Goals

Specific objectives with regard to the taxation of energy products are set by the energy policy at the EU level together with the Directive (2003/96/EC) on the taxation of fuels and electricity. The Directive stipulates minimum levels of taxation of individual energy products, which are mandatory for all Member States. The main purpose of the Directive is to establish better competitiveness between energy products and eliminate the price disparities between Member States, which happened due to differences in the levels of taxation.

The Resolution on the National Energy Programme also indicates a »green tax reform«; however, the state is still waiting for its implementation.


Methodology

Data for Slovenia and other countries

Objectives summarised by: Resolucija o Nacionalnem energetskem programu (ReNEP)(Resolution on the National Energy Programme, Official Gazette of the RS, No. 57/04) in Directive (2003/96/EC) on the taxation of fuels and electricity.
Source database or source: The data on prices of energy products (prices before taxes, prices without VAT and prices with all taxes) are published by SORS on the SI-STAT Data Portal > Environment and natural resources > Energy > Prices of energy sources for all consumer groups.
Data administrator: Statistical Office of the Republic of Slovenia (Mojca Suvorov) and Eurostat.
Data acquisition date for the indicator: 5 December 2009.
Methodology and frequency of data collection for the indicator: The data for energy prices are published twice a year; namely, the prices in force on 1 January are published by SORS in the second week of March, and the prices of 1 July of the current year by SORS in the second week of September.
SORS has been collecting data since 1992 for electricity and since 1995 for natural gas. The prices of oil derivatives have been available since 1999; the data on prices and taxes before that year are available at Petrol.
The most representative consumer groups for industrial consumers of natural gas and electricity are I3 for consumers of natural gas and Id for consumers of electricity. For household consumers, the most representative consumer groups are D2 for consumers of natural gas and Dc for consumers of electricity.
Data processing methodology: The energy prices published by SORS are current prices. Since these are nominal categories, changes in prices do not reflect real changes. Real changes in prices and taxes are reflected only by real prices and taxes, which are calculated by the deflation of nominal prices with the GDP deflator, which is published by SORS for every previous year. The energy tax that is indicated in the data sheet is the real tax; deflators that converted nominal tax to the level of real tax of 1995 were used for the calculation. The real tax of 1995 was converted into EUR 1995 with the use of the average annual exchange rate of the Bank of Slovenia in 1995. Such a calculation enables better comparability of energy taxes in Slovenia with average taxes in the EU.
Real energy taxes are calculated as:

TRt = [(Rt*1/D1995,t)/er1995]

PR-real prices, P – current prices, D – deflator, er – exchange rate.
Geographical coverage: The EA-15 (Euro Area) is composed of: Austria, Belgium, Cyprus, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Malta, the Netherlands, Portugal, Spain, and Slovenia. EA-16 = (From 1 January 2009 EA-15 + Slovakia). The EU-15 includes old EU Member States (Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, Sweden, the United Kingdom). The EU-10 includes Member States that joined the EU in 2004 (Cyprus, Czech Republic, Estonia, Hungary, Lithuania, Latvia, Malta, Poland, Slovenia, Slovakia). The EU-12 includes, besides the EU-10, Bulgaria and Romania. The EU-27 includes the EU-15 and EU-12, while the EU-25 includes the EU-15 and EU-10.
Information concerning data quality:
- Advantages and disadvantages: The source of basic data for the entire time series for electricity and natural gas is SORS, which enables a more efficient and consistent analysis of individual sectors; only for fuel tax before 1999, it was necessary to obtain data from the largest fuel dealer in Slovenia (Petrol).
- Relevance, accuracy, robustness, uncertainty:
Reliability of the indicator (archive data): The data reflect the prices by individual consumer groups that were in force on the first day of January and July.
Uncertainty of the indicator (scenarios/projections): Scenarios and projections are not available.
- Overall assessment (1 = no major comments, 3 = data to be considered with reservation):
Relevance: 1
Accuracy: 2
Completeness over time: 1
Completeness over space: 1

Other sources and literature:
- Directive 2003/96/EC of restructuring the Community framework for the taxation of energy products and electricity.
- Ministry of the Economy, 2007. Letni energetski pregled za leto 2005 (Annual energy review for 2005).

Date of data source summarization

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