Slovakia’s Ministry of Finance has proposed a draft bill to introduce a tax on sweetened soft drinks, effective from 1 January 2025. The tax will be collected by businesses that first deliver the drinks in Slovakia. Certain nutritionally necessary drinks may be exempt. Taxpayers include entities producing or importing the drinks, who must register within five days of incurring a tax liability. The tax base will be the quantity of drinks in liters or kilograms, with proposed rates of €0.15 per liter for ready-to-drink soft drinks and a separate rate for drinks with high caffeine content.
Source EY
