KAZALCI OKOLJA

Key message
Neutral

In recent years, energy taxes increased mainly due to higher excise duties and taxes. Share of tax in price of energy in industry has reached the same level as in price for households. In Slovenia taxes for transport fuels and natural gas in 2011 were higher than the average for EU27, while for electricity they were lower.


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 Dizel 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
2008-2011 % 49.1 265.5 27.4 34.4 52.6 25.5 24.8
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 1995 EUR/kWh 0.008 0.005 0.005 0.005 0.005 0.005 0.006 0.006 0 0
electricity - households 1995 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 1995 EUR/kWh 0 0 0 0 0 0 0.002 0.003 0.006
electricity - households 1995 EUR/kWh 0.015 0.014 0.014 0.014 0.014 0.014 0.018 0.021 0.025
2011
electricity - industry 1995 EUR/kWh 0.007
electricity - households 1995 EUR/kWh 0.026
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
Natural gas - industry EUR/GJ 0.661 0.647 0.617 0.593 0.575 0.679 0.905
Natural gas - households EUR/GJ 2.096 2.414 2.425 2.537 2.8 2.67 3.166
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
Diesel D2 - transport EUR/l 0.398 0.371 0.37 0.359 0.408 0.454 0.458
Petrol NMB 95 - transport EUR/l 0.453 0.418 0.436 0.403 0.446 0.504 0.505
Fuel oil - heating EUR/l 0.147 0.123 0.111 0.131 0.134 0.15 0.175
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
2000-2007 2008-2011 2010-2011
Electricity: households - total taxes % -0 0.1 0
Electricity: households - excise duty % -0 0.4 0.1
Electricity: households - VAT % 0.1 0
Natural gas: households: total taxes % 0.2 0.1 0.2
Natural gas: households: excise duty and CO2 tax % 0.1 0.2 0.3
Natural gas: households: VAT % 0.1 0.1
Diesel D2: transport - total taxes % 0 0.1 0
Diesel D2: transport - excise duty % 0.1 -0
Diesel D2: transport - VAT % -0 0 0.1
Petrol NMB 95: transport - total taxes % 0.1 0.1 0
Petrol NMB 95: transport - excise duty % 0.1 -0
Petrol NMB 95: transport - VAT % -0 0.1 0.1
Fuel oil EL - total taxes % 0.1 0.1 0.2
Fuel oil EL - excise duty and CO2 tax % 0.2 0.1
Fuel oil EL - VAT % 0.1 0 0.2
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
2011 % 54 50.6 29.9 23.3 25.1 25 25.9
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 % 100 110 27 51 319 218 52 62 44 75
households % 100 82 33 54 361 179 57 37 62 61
FR IT CY LV LT LU HU MT NL AT
industry % 76 115 62 41 41 44 67 17 95 106
households % 68 139 73 51 52 24 68 21 97 97
PL PT RO SI-11 SK FI SE UK
industry % 63 124 45 70 60 89 139 13
households % 66 34 52 69 69 57 53 56
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 ES FR
industry % 100 100 57 71 447 120 73 69 65 76
households % 100 88 62 79.731 536 135 77 70 55 82
IT LV LT LU HU NL AT PL PT RO
industry % 199 33 60 42 89 180 143 68 34 106
households % 50 69 78 34 95 147 155 80 22 137
SI-11 SK SE UK
industry % 123 61 414 16
households % 143 87 497 67
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 % 97.959 115.58 73.03 68.623 97.598 117.994 116.157 82.521 84.192 117.308
D2 % 104.65 99.572 81.437 79.731 106.923 111.11 107.685 97.253 86.114 98.036
FR GR HU IE IT LT LU LV MT NL
NMB % 112.262 130.089 93.419 105.083 106.651 86.679 82.723 78.79 88.817 129.688
D2 % 104.841 111.891 100.559 112.445 104.869 81.738 73.867 88.544 92.659 103.316
PL PT RO SE SI-10 SK UK EU-27
NMB % 85.84 114.099 77.661 121.418 91.91 104.417 119.49 100
D2 % 88.732 98.579 85.741 130.218 102.584 98.567 148.339 100

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).