The draft implementing decree lays down the rules for the marking of packs of tax stamps intended for marking consumer packages containing tobacco which is not consumed via a combustion process, except chewing tobacco and snuff (hereinafter ‘smokeless tobacco product’), specifically packs of the tax stamps in question, grouped packaging and transport packaging, so that information on the identification numbers of the tax stamps contained in the pack or packaging is always indicated.

Draft Implementing Decree of the Ministry of Finance of the Slovak Republic on the marking of packs of tax stamps intended for marking consumer packages of smokeless tobacco products and the reporting and publication of data on such tax stamps

The draft implementing decree is submitted in connection with Act No 296/2016 amending Act No 106/2004 on excise duty on tobacco products, as amended, and amending Act No 530/2011 on excise duty on alcoholic beverages, as amended.

Provisions on the taxation of smokeless tobacco products have been introduced by the above-mentioned act. The draft implementing decree lays down the rules for the marking of packs of tax stamps intended for the marking of consumer packaging of smokeless tobacco products, specifically packs of the tax stamps in question, grouped packaging and transport packaging, so that information on the identification numbers of the tax stamps contained in the pack or packaging is always indicated.