Sugar tax and ”monkeys” tax in the context of VAT

From 1 January 2021, the provisions on the levy on foodstuffs, i.e. the so-called “Sugar tax” and levies on alcoholic beverages in small formats up to 300 ml, i.e. “Monkey charges”, meaning there is just over 2 months left by then. Meanwhile, the list of doubts as to the application of these provisions in practice, including the treatment of the above fees under VAT, is constantly growing.

Source Deloitte

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