Information on the update of „ Notification on Volume “ form
Dear selected entrepreneurs,
in connection with the update of the template for tax declaration for excise tax on mineral oil valid from July 1-st, 2021, the Ministry of Finance of the Slovak Republic issued "Instructions for filling out the tax return and additional tax return for excise tax on mineral oil according to Act no. 98/2004 Coll. on excise duty on mineral oil as amended" (hereinafter referred to as "Instructions"). Point 13 of the Instruction states: "If no tax rate is established on a mineral oil (e.g. the tax subject marks the box marked with the letter "A" with the symbol "X" in line 1), the tax subject does not state the tax rate in line 2, and the tax subject states the amount of mineral oil in 1,000 kg in lines 3 to 19."
In connection with the above, it was also necessary to update the "Notification on Volume" form, in which the selected entrepreneurs have so far indicated the amount of the selected petroleum product with the code of the combined nomenclature 2710 19 29 (for which no tax rate is established) in units of 1,000 litres. In the new version of the " Notification on Volume " form, the quantity of the selected petroleum product with the combined nomenclature code 2710 19 29 is given in units of 1,000 kg in accordance with the Instruction of the Ministry of Finance of the Slovak Republic. We ask the selected entrepreneurs to indicate the quantities of the selected oil products already on the mentioned updated version of the "Notification on Volume".
The new version of the "Notification on Volume" form, effective as of September 1-st, 2021, is available in the "DOWNLOAD" section.