Slovakia Indirect Tax Alert: Tax on Sweetened Non-alcoholic Beverages

Introduction

The Slovak government proposes a bill introducing indirect tax on sweetened non-alcoholic beverages with added sugar or sweeteners. Due to the voting majority in the National Council, it may be expected that the bill will be passed and will become effective from 1 January 2025. This newly introduced tax will impact import and sales of sweetened non-alcoholic beverages in Slovakia, including sirups and other substances requiring preparation and mixing with water, ice or carbon dioxide before consumption.

Tax on sweetened non-alcoholic beverages details

Subject to tax on sweetened non-alcoholic beverages shall be the first delivery (transfer of ownership) of sweetened non-alcoholic beverage commenced either by the producer or a supplier in Slovakia. The supplier may opt to pay the tax at time of the acquisition (import) of sweetened non-alcoholic beverage from abroad. As sweetened non-alcoholic beverage subject to tax shall be regarded:

• packaged non-alcoholic beverage (Common Nomenclature codes: 2009 , 2202 10 00, 2202 91 00 or 2202 99 19) for direct consumption that contains added sugar or sweetener;
• packaged concentrated substance (any form of substance, not just liquids), that contains added sugar or sweetener, which requires preparation before consumption as sweetened non-alcoholic beverage by adding water, ice or carbon dioxide;
• packaged sweetened non-alcoholic beverage with high content of caffeine.

Exemptions from tax applicable to some non-alcoholic beverages, such as infant formula, medicinal use and dietary supplements shall apply.  

The tax shall depend on the type of sweetened non-alcoholic beverage and form of substance and packaging. The tax shall start with EUR0,15 per Liter and may be as high as EUR4,30 per kilogram.

Tax Administration

The administration of this tax requires registration with the Slovak tax authorities. The tax returns shall be filed monthly, within 25 days following the end of the respective calendar month.

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