May I distil spirits at home, and how much duty must I pay?
It depends — you may distil spirits at home, but only as a registered small producer who pays excise on the actual quantity. The Slovenian tradition of the home boiler (kotel) is alive and lawful, yet the rules have changed radically: the flat-rate excise based on the size of the boiler has been abolished. Under the Excise Duty Act (ZTro-1), spirits are no longer taxed by ownership of the equipment but by the quantity actually produced. A small spirits producer is a person who, in a tax period running from 1 May to 30 April, distils at most 150 litres of 100 % alcohol, and pays excise at 50 % of the rate for ethyl alcohol — 7.0620 euros per litre of pure alcohol (the figure as of 1 June 2025). The myth of untaxed home spirits does not hold: you file the return on form TRO-ALK2 by 31 May and pay the excise by 30 June. Anyone who exceeds 150 litres loses small-producer status and pays full excise on the entire quantity.
📋 The rules
- A small spirits producer is a person who, in the tax period from 1 May to 30 April, distils at most 150 litres of 100 % alcohol and pays 50 % of the excise for ethyl alcohol.
- Excise is paid on the quantity actually produced, not as a flat rate by boiler size — the former system of taxing by ownership of equipment has been abolished.
- The excise for a small producer is 7.0620 euros per litre of 100 % alcohol (706.20 euros per hectolitre), as of 1 June 2025.
- The return is filed on form TRO-ALK2 by 31 May of the current year, and the excise is paid by 30 June; records of raw materials and spirits produced must be kept.
- In a household or on a farm, all members count together as small producers; liqueurs made from one's own spirit are not taxed again.
🔓 Exceptions
- If production exceeds 150 litres of 100 % alcohol, the person loses small-producer status and pays full excise on the entire quantity produced.
- For drinks (e.g. blueberry or herbal liqueur) that a small producer makes from their own spirit, no additional excise liability arises.
- The tax authority enters a small producer in the register ex officio on the first return — there is no separate prior registration of an activity.
⚠️ Penalties & fines
If you do not calculate or pay the excise, it is a misdemeanour under ZTro-1: an individual faces substantial fines, a person carrying on a business higher ones, and the tax authority additionally assesses excise, interest and procedure costs. Distilling off the books also risks the tax authority estimating production upwards and assessing full excise on the whole estimated quantity. Anyone who sells spirits without the proper status risks an offence for an unregistered activity, a tax inspection and the seizure of unlawfully obtained gain. The danger is not only fiscal: a home boiler is a fire and explosion risk, and a botched distillation can bring civil liability for damage and even a criminal case for causing a general danger. A hidden trap is methanol from faulty distillation, which is harmful to health. So the cheapest course is to stay a small producer: keep records, file TRO-ALK2 by 31 May and pay by 30 June — 7.0620 euros per litre of pure alcohol is far less than a fine.
📎 Official sources
- FURS · filing and paying excise on spirits production →
- PISRS · statute register (Excise Duty Act, ZTro-1, Article 79) →
- eUprava · excise on spirits production →
❓ Frequently asked
Is it true that duty on home spirits is no longer paid by boiler size?
Yes, that is the key change. The flat-rate excise tied to the ownership and size of the boiler has been abolished; under ZTro-1 spirits are now taxed by the quantity actually produced. So it is no longer the volume of the boiler that matters, but how many litres of 100 % alcohol you actually distil in the tax period.
How much may I distil as a small producer?
Up to 150 litres of 100 % alcohol in the tax period, which runs from 1 May to 30 April. Within that limit you pay 50 % of the excise for ethyl alcohol; if you exceed it, you lose small-producer status and pay full excise on the entire quantity produced.
How much excise is there per litre of home spirits?
A small producer pays 50 % of the rate for ethyl alcohol, which is 7.0620 euros per litre of 100 % alcohol, or 706.20 euros per hectolitre, as of 1 June 2025. For 30 litres of a drink at 20 % vol, for example, this works out at about 42 euros of excise.
When and how do I file the excise return?
You file the return on form TRO-ALK2 by 31 May of the current year for the previous tax period, and pay the excise by 30 June at the latest. You must also keep records of the type and quantity of raw materials and of the spirits and other drinks produced from them.
Do I also pay excise on a liqueur made from my own spirit?
No. For drinks such as blueberry or herbal liqueur that a small producer makes from their own distilled spirit, no additional excise liability arises. The excise is charged on the spirit, not again on the drinks you prepare from it.
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