The excise tax to on heated tobacco is a specific amount based on the weight of the tobacco mixture. Article 81(2) defines them as “products intended for inhalation, without combustion, which are used as a substitute for tobacco products and comparably satisfy the needs and expectations of smokers, regardless of tobacco content or absence.”Īrticle 85 (1) explains that this category includes “processed tobacco intended for heating (referred to heating tobacco) or liquid containing nicotine”. The revised law contains a new class of tobacco products subject to excise tax. The Republic of Slovenia amended its Law on Excise Duties effective July 1, 2016. < Back to Heated Tobacco Products Tax Gap Map Tax Gap of Heated Tobacco Products in the Slovenia
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