Changes in VAT Rates for Sugary Drinks in Slovenia

• Changes to VAT rates for sweetened beverages are based on amendments to the Value Added Tax Law
• Beverages with added sugar or sweeteners and preparations for making such drinks are excluded from the lower VAT rate
• From January 1, 2025, the lower VAT rate applies to various foods under tariff codes 2101 to 2106, excluding certain syrups and drink preparations
• Foods under tariff codes 2101 to 2105 and specific codes within 2106 use the lower VAT rate regardless of sugar or sweetener content
• Sugar syrups and drink preparations under specific tariff codes only benefit from the lower VAT rate if they do not contain added sugar or sweeteners
• Effervescent tablets under tariff code 2106 90 92 are taxed at a lower rate without checking sugar or sweetener content
• Herbal tea blends and instant teas with up to 5 percent sugar or sweeteners use the lower VAT rate, while those with more than 5 percent sugar use the standard rate
• Drink preparations based on sugar syrups and powdered preparations with more than 5 percent sugar are taxed at the standard VAT rate
• Preparations for vitamin or isotonic drinks in powder form with more than 5 percent sugar also fall under the standard VAT rate
• The lower VAT rate applies to juices, waters including mineral and carbonated waters, and other non-alcoholic beverages without added sugar or sweeteners under specific tariff codes

Source: racunovodja.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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