Plastic Tax: Slovenia

There is no specific tax related to packaging and/or plastics in Slovenia.

 

Nevertheless, the Slovene Value Added Tax Act stipulates that the tax base does not include the costs of returnable packaging, which are kept in the records of the supplier of goods.

 

Slovenia has a relatively sophisticated waste infrastructure. However, it is one of the few countries that has largely delayed the adoption of measures regarding EU bans of certain single-use plastics – the adoption of Directive (EU) 2019/904 of the European Parliament and of the Council of 5 June 2019 on the reduction of the impact of certain plastic products on the environment. Namely, EU member states had two years (until July 2021) to adopt the EU directive into its national law and take relevant steps to successfully implement it.

 

The general legislative framework in Slovenia consists, in particular, of the Environmental Protection Act, Decree on waste, Decree on waste landfill, Decree on packaging and packaging waste, Decree on packaging and packaging waste handling (partly in force), Decree on the environmental tax on packaging waste pollution and Decree on the environmental tax on pollution from the landfilling of waste. All these acts implement relevant EU legislation.

 

Slovene law sets out a number of requirements to be met in relation to packaging, which are aimed at ensuring environmental protection. Different requirements and obligations are prescribed for entities at each step of the supply chain.

 

Slovenia has adopted the waste management programme and a prevention waste programme in accordance with the Decree on waste, Decree on waste landfill, and Decree on packaging and packaging waste. Slovenia supported the EU's proposed measures designed to eliminate some single-use plastic products. It thus advocates different treatment for products made of coated paper and foil-laminated cardboard or plastic products at the EU level, depending on their impact on the environment.

 

As environmental duty is levied on introduction of packaging on the Slovenian market, registration with financial authorities is required as well. The environmental duty based on environmental impact is payable quarterly. These obligations can be complied with either: 

  

The Slovenian waste management programme and a prevention waste programme (adopted in accordance with the Decree on waste, Decree on waste landfill, Decree on packaging and packaging waste) adopted general targets, namely: 

 

In accordance with the above-mentioned program, there are also some specific targets in regard to recycling and waste reduction, such as the prevention of household-plastic bags. Plans and programs should be regularly reviewed and evaluated at least every six years.

 

Business entities that trade packaged products are obliged to ensure the recovery, including the recycling of packaging waste of the same type as the packaging in which each entity introduced its products to trade. Management of waste should be either performed by the entity itself or an authorised waste-management company.

 

Packaging producers are required to keep records on the quantity of packaging, organised to reflect the types of materials from which this packaging is made and registered with the Slovene Environmental Agency (“ARSO”). Reports for the previous year need to be submitted to ARSO by 31 March.

 

The use of recycled materials in food packaging is regulated primarily on the EU level by Regulation (EC) No. 282/2008 of 27 March 2008 on recycled plastic materials and articles intended to come into contact with food and Commission Regulation (EU) No. 10/2011 of 14 January 2011 on plastic materials and articles intended to come into contact with food, respectively.

 

Slovene law then regulates the powers of the Slovene authorities, particularly the Food Safety, Veterinary Sector and Plant Protection Administration, to inspect compliance with these rules. 

 

In April 2021, the Slovenian government published a new decree on Packaging and Packaging Waste Handling, which is an implementing regulation based on the amendment to the Environmental Protection Act and came into force on 24 April 2021. Based on this, all “new” market participants must appoint an authorised representative, who is obliged transfer the adopted obligation to a take-back system within only 30 days.

 

All foreign companies selling packaged products by means of distant selling to end users (individuals and households) in Slovenia will have the following obligations in the future:

 

The obligations apply to all foreign companies, regardless of the amount of packaging placed on the Slovenian market. Companies exceeding 15 tons of packaging placed on the market per year are in addition to the advance disposal fees obliged to pay an environmental tax to the Financial Administration of the Republic of Slovenia.

 

In the future, there will be major legislative changes ongoing in Slovenia in the area of waste management, plastics, packaging and taxation.

 

In 2021, the Slovenian government has banned the sale of most single-use plastic products. Outlawed products include plastic cutlery, plates, straws and ear swabs – except those intended for medical use – and plastic stir sticks and balloon sticks, except those intended for industrial use. The new regulation also prohibits food and drink packaging made of polystyrene, as well as items made of oxo-degradable plastics. Non-compliance with the new regulations can lead to fines of up to EUR 15,000 for legal entities, up to EUR 5,000 for sole proprietors and up to EUR 3,000 for the executive or proprietor in charge.

 

The regulation prescribes labelling of certain disposable plastic products and their packaging to inform consumers on how to handle the resulting waste. The items that should be labelled include pads, tampons and applicators, wet wipes, tobacco products with filters, filters marketed in combination with tobacco products, and cups.

 

Non-compliance will be punishable by fines ranging up to EUR 15,000 for legal entities, up to EUR 5,000 for sole proprietors and up to EUR 3,000 for the executive or proprietor in charge.