- The Slovak Republic enacted a tax on sweetened non-alcoholic beverages, published on 5 October 2024, to take effect on 1 January 2025.
- The tax is an indirect consumption tax imposed on business entities responsible for the first delivery of the affected beverages, including local producers and importers.
- Tax rates are set at EUR 0.15 per liter for sugary beverages, EUR 0.30 for those with high caffeine levels, and EUR 1.05 per liter or EUR 4.30 per kilogram for concentrates requiring preparation.
- Certain products are exempt from this tax, including baby formula and beverages for special medical purposes or total diet replacements.
- The legislation aims to regulate sugary beverage consumption and promote public health within the Slovak Republic.
Source Orbitax
