Persons who perform registered activities and are established in the Union or Member States of the European Free Trade Association (EFTA) have the right to a refund for gas oil which is used as motor fuel for:
The monthly, quarterly and annual methods for claiming an excise duty refund in an individual calendar year exclude one another.
The amount of the refund is the difference between the amount of the average excise duty assessed by the Minister of Finance for an individual calendar month and the lowest permitted amount of excise duty as defined in Article 7 of the Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ EU L 283; 31.10.2003) (EUR 300 for 1000 litres up to 1.1.2010).
The entitled person can claim an excise duty refund on the basis of a claim to which invoices on the purchase of gas oil in Slovenia must be attached. Invoices must be drawn up in the name of the entitled person. They must contain the indication of the place or any other identification of the petrol station or filling station, type, quantity and price of the petrol, date of filling and vehicle registration number.