From 1 January 2022, it is obligatory for persons who carry out an activity and claim a refund of excise duty to submit applications for a refund of excise duty in electronic form via the information system of the tax authority.
Persons performing the activity to which the said obligation applies also include persons who are holders of agricultural holdings who, in accordance with Article 94 of the Excise Duties Act, submit claims for refund of excise duty on energy products used for agricultural and forestry machinery for natural persons. (TRO A).
Obligation to submit excise duty refund applications in electronic form
Source: gov.si
