Applicable changes in tax legislation
Government extends reduced excise duties on energy products for three months
The Government has extended for another three months the validity of reduced excise duties on non-energy products, specifically electricity and motor fuels, heating oil and natural gas for heating purposes. The reduced excise duties are part of measures to mitigate the impact of the increase in energy prices on the population and businesses and will remain in force until 31 July. The current excise duties are €0.359 per litre for petrol, €0.330 per litre for diesel, €0.07857 per litre for heating oil and €0.855 per megawatt hour for natural gas for heating fuel. The excise duty on electricity will also remain unchanged until the end of July, halving from February from €3.05 per MWh to €1.525 per MWh for the first, second and third levels of electricity consumption, and from €1.80 per MWh to €0.90 per MWh for the fourth level of consumption.
Grant relief - payments to top-level sports programme providers
Legal persons and natural persons carrying out an activity may also claim a donation allowance for the amount of cash and in-kind payments made to top-level sport programme providers for investment in top-level sport. Only these are further defined by the law governing sport. The adopted relief can be claimed for tax periods starting from and including 1 January 2022. The legal basis is the new second indent of Article 59(2) of the Corporate Income Tax Act and Article 66(2)(2) of the Income Tax Act. The list (register) of providers of top-level sport programmes for which the above-mentioned deduction can be claimed for donations has been published by the Ministry of Education, Science and Sport in cooperation with the Olympic Committee of Slovenia. The register will be updated every 4 months.