Research and Markets: Slovenia E-cigarette Regulatory Report 2021 - ResearchAndMarkets.com ResearchAndMarkets.com's offering. With the exception of tax, we believe that the stable regulatory framework for e-cigarettes in Slovenia will remain unchanged in the near future. Should this change, it would come as a consequence of the Tobacco Products Directive (TPD) review at EU level. Although the current excise tax rate of €0.18 per ml of nicotine-containing e-liquid is relatively high by EU standards, a decrease by more than half to €0.8 per ml has been proposed, together with equal taxation of all e-liquids, regardless of their nicotine content. E-cigarettes are regulated by the Law on Restricting the Use of Tobacco and Related Products (Tobacco Law) in Slovenia, which came into force on 11th March 2017.