The Slovak Republic’s Ministry of Finance has proposed a draft bill for public consultation on taxing sugary beverages and drinks with sweeteners.
The tax on sweetened soft drinks (TSSD) is classified as an indirect tax on consumption. This TSSD will be collected and remitted by businesses during the initial distribution of sweetened soft drinks within the Slovak Republic.
A TSSD taxpayer is defined as an entity that either manufactures beverages within Slovak territory and markets them in the local market, or acquires beverages produced outside of the Slovak Republic and distributes them in the local market.
Taxpayers must register for the TSSD within five days of incurring a TSSD liability. If they have a Tax Identification Number (TIN), just notifying the tax authorities of the TSSD liability should suffice.
As per the draft bill, taxpayers will include the TSSD in the price of sweetened soft drinks sold to consumers. However, sweetened beverages intended as a whole or partial source of nutrition or aimed at meeting dietary needs will be exempt from this tax.
Tax rates
| Sweetened drink category | Proposed tax rate |
| Ready-to-drink beverages | The proposed tax rate is EUR 0.15 per litre |
| Beverages high in caffeine content | The proposed tax rate is EUR 0.30 per litre |
| Concentrates for drink preparation | The proposed tax rate is EUR 0.15 per litre or EUR 4.30 per kilogram |
The law is expected to go into force from 1 January, 2025.
