Fiscal subject related
- €0.15 per liter for sugary beverages
- €0.30 per liter for beverages with high caffeine levels
- €1.05 per liter or €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 primary goals of this legislation are to regulate the consumption of sugary beverages and promote public health. By discouraging the intake of high-sugar and high-caffeine drinks, the government aims to address health issues related to excessive sugar consumption.
Additionally, this tax is part of broader efforts to reduce Slovakia's budget deficit, one of the highest in the euro zone. The government expects to generate significant revenue from this measure, contributing to at least €1.5 billion in savings and new income for 2025.
Other news from Slovakia
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Slovakia is launching a new QR code-based instant payment system that allows customers to pay directly via mobile banking, reducing reliance on card terminals and cutting merchant costs. Developed through a state-university partnership, the system enhances transparency and supports tax compliance by instantly registering transactions at the point of sale. Read more
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Already subscriber? LoginSlovakia plans to develop a state-controlled QR payment system for merchants.

Slovakia is developing a fully state-controlled QR payment system in partnership with the Slovak University of Technology, aiming to lower merchant costs and reduce reliance on private payment providers. The system will support real-time tax monitoring and transparency, with expected savings ranging from hundreds to millions of euros annually for businesses, while likely becoming a mandatory payme... Read more
End of intra-model European electronic invoice and new rules introduced
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Understanding the Digital Services Act
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Already subscriber? LoginNew document was uploaded: 289-2008 Coll Act for cash registers (english translate)

This regulation represents a main fiscal regulation for fiscalization requirements in Slovakia. Read more
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Already subscriber? LoginSlovakia adopts Peppol network for decentralized e-invoicing system.

Slovakia’s Financial Administration will serve as the national Peppol Authority, introducing a decentralized e-invoicing system based on the Peppol network, with legislation expected by summer 2025. Mandatory B2B e-invoicing and real-time reporting to tax authorities will begin in January 2027. The system enables structured invoice exchange via certified providers without buyer pre-approval, ensur... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
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