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Public Slovakia Author: Kristina Dosen
Slovakia's Finance Ministry has proposed a tax on sugar-sweetened beverages, set to begin on January 1, 2025. The tax targets business entities making the initial delivery of these drinks within Slovakia, incorporating the tax into consumer prices. Let's find out more about the key points of the tax proposal.
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Fiscal subject related

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Content accuracy validation date: 13.05.2024
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Content

Key Points of the Tax Proposal:

  • Tax Nature: An indirect consumption tax on sweetened soft drinks.
  • Exemptions: Certain nutritional drinks for specific population groups.
  • Taxpayers: A TSSD taxpayer may be the entity that either:
  1. Produces the drinks in the territory of Slovakia and introduces them onto the domestic market
  2. Purchases drinks abroad that were produced abroad and introduce them onto the market in Slovakia

The taxpayer should register for the TSSD within five days of incurring a TSSD liability. If the taxpayer already has a tax identification number (TIN), it should be sufficient for the taxpayer to notify the tax authorities that the taxpayer could be liable for the TSSD.

  • Registration: Required within five days of tax liability occurrence.
  • Tax Base: Volume in liters for ready-to-drink and high-caffeine beverages; liters or kilograms for concentrates.
  • Tax Rates: €0.15/liter for ready-to-drink, €0.30/liter for high-caffeine, and €1.05/liter or €4.30/kg for concentrates.
  • Tax Period: Monthly.
  • Filing and Payment: Due within 25 days post-tax period; no filing is needed if no liability.
  • Refunds: Available for taxed drinks sold or transported outside Slovakia, with separate registration and filing required.
  • Records: Detailed records of all transactions involving taxed beverages.

The draft bill must pass through parliament, receive presidential approval, and be published to become law.

 

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