According to the Slovenian Ministry of Finance, the obligation to report applies to transport, production, and storage of certain petroleum, energy, and tobacco goods.
According to the announcement published on the website of the Slovenian Ministry of Finance, manufacturing, processing, storing, and transporting the so-called sensitive goods is subject to reporting. It is required by the Act on Excise (Zakon o trošarinah).
The entrepreneurs who manufacture, process, store, and transport petroleum, energy, and tobacco goods (i.a. biodiesel, oils containing biodiesel, petroleum oils, oils obtained from bituminous materials, tobacco, e-cigarettes) are obliged to report that fact in advance.
They can do that by submitting a form (available on the website of the Ministry of Finance as a Word document in section Vloga-obrazec) for the relevant tax authority. According to the Slovenian Ministry of Finance, in case of foreign transport companies, only the representatives in Slovenia can submit the report.
Failure to fulfil the obligation results in severe financial penalties—the Ministry, however, has not announced their amounts.