- Slovakia proposes new tax on sweetened soft drinks
- Proposed tax to take effect from 1 January 2025
- Tax on sweetened soft drinks to be collected by business entities
- Certain drinks exempt from tax
- Taxpayers include producers and importers of sweetened soft drinks
- Taxable base depends on type of drink
- Tax rates vary based on category of drink
- Tax period is a calendar month
- Tax return and payment required within 25 days after end of taxable period
- Refunds available for exported soft drinks and other specific cases
- Detailed tax records required for each tax period
Source: globaltaxnews.ey.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.
