93
0
1
0,5
1,5
2
Of which
exports
Production
0
50
100
150
200
1,8
Purchases
of supplies
Value added
Production
value (million €)
Million
hectolitres (hl)
73
0,4
826
0
200
400
600
1.000
800
0
50
100
150
200
Employment
Taxes, excise and social
security contributions (ssc)
brewing sector (million €)
80
70
23
Excise
VAT retail
VAT hospitality
Incomes taxes
and social
security
contributions
9
2 | Market structure, trends
and developments
3 | Direct effect
of the brewing sector
Slovenia is one of the smaller central European countries
in relative terms, but Slovenia has a historically high level of
alcohol consumption. Slovenia's historical connection with
the Austro-Hungarian Empire contributes to a tradition of
beer brewing and a culture of beer drinking.
The local Slovenian beer market has been dominated
for years by two national brands. One of them has been
brewed for more than 175 years in Lasko. The other has
140 years of brewing history in Ljubljana. Slovenes did
not have their own beer before the founding of these
breweries. The two breweries are highly competitive in
aiming for Slovenia’s top spot.
The context in which the brewing sector operates :
Slovenia has one of the most restrictive laws on
advertising alcohol among European Member States.
Since 1 August 2007, smoking has been prohibited in
all indoor public and work places. This smoking ban
has had unfavourable consequences, especially in the
catering industry : bars with no exterior seating areas
have recorded up to 40 per cent less income.
5
In Slovenia no excise is levied on wine and other
fermented beverages. The excise on beer is at
9 euro for each 1 vol. % of alcohol strength above
the European minimum excise rate.
6
Supermarkets and hypermarkets form the most
important distribution channel. In Slovenia there is strong
competition between three leading retailers. Consumers
beneft from this tough competition.
Slovenian breweries employ 826 employees who together
produce 1.8 million hectolitres of beer with a value of 166
million euro.
Another substantial direct effect of the brewing sector
concerns taxes and excises paid by beer brewers and
consumers.. In 2010 excises reached 70 million euro
and total VAT income for the Slovenian government was
estimated at 103 million euro. Personal direct taxes, social
security contributions and payroll taxes paid by employees
and employers in the brewing sector add up to another
9 million euro. As already noted, the production value of
Slovenian breweries is 166 million euro. A relatively high
share (44%) of total turnover stays within the brewing
sector as value-added. Value-added equals total reward
for production factors used: labour costs, interest paid and
profts made.
›
Graph 33.1. / Direct effect of the beer sector
›
Source : Ernst & Young calculations
5
http ://www.slovenia.si/spotlights/200710/2007112110462449
6
http ://www.carina.gov.si/en/informacije/businesses/excise_duties_system/
The Contribution made by Beer to the European Economy
218