Mandatory installation of photovoltaics

The Act on the introduction of installations for the production of electricity from renewable energy sources (ZUNPEOVE) has imposed a mandatory installation of photovoltaics on new buildings and new car parks with a surface area of 1,000 m² or more in the Republic of Slovenia. An exemption from installation is only possible on the basis of a refused permit or a feasibility study.

The Act also foresees a mandatory installation of photovoltaics on existing buildings with a surface area of 1,700 m² or more within the next 2-10 years. The deadline has not yet been set.

In this regard, we would like to inform you that a producer who generates electricity from photovoltaics to meet his own needs or supplies it to another person for his final use may meet the definition of a person liable to pay excise duty on electricity. According to the provisions of the Excise Duty Act (ZTro- 1), such a person must register accordingly, submit returns and pay excise duty on electricity.

We are happy to assist you in verifying your tax obligations in this respect, the excise duty procedure and with any other questions you may have.