The Slovak Republic Ministry of Finance released the tax return form and the related instructions for the new tax on sweetened soft drinks, effective 1 January 2025.
Earlier, the Slovakian Parliament enacted the Sugar Tax Act targeting sweetened nonalcoholic beverages on 11 September 2024.
Taxpayers must file electronically within 25 days after the end of each calendar month, the designated tax period, including all necessary data to calculate the total tax due.
Payment is due within the same timeframe.
