Starting January 1, 2025, Slovenia will increase the VAT rate on sugary and flavored beverages from 9.5% to 22% as part of its public health strategy to reduce sugar consumption. This measure aims to discourage excessive intake of sugary drinks and aligns with global efforts to combat obesity and related health issues.
Slovenia to Implement 22% VAT on Sugary and Flavored Beverages Starting January 2025
Public
Slovenia
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
685
Content accuracy validation date:
26.12.2024
Content accuracy validation time:
08:26h
Starting January 1, 2025, Slovenia will implement a new value-added tax (VAT) rate of 22% on sugary and flavored beverages. This change represents a significant increase from the current reduced VAT rate of 9.5%. The new tax will apply to beverages that contain added sugars, sweeteners, or flavorings, encompassing a wide range of popular drinks.
The introduction of this higher VAT rate is part of Slovenia's broader public health strategy aimed at reducing sugar consumption among its citizens. By increasing the cost of sugary beverages, the government hopes to discourage excessive consumption and promote healthier lifestyle choices. This initiative aligns with global trends where similar measures have been adopted to combat rising obesity rates and associated health issues linked to high sugar intake.
This tax reform is not just about increasing revenue; it is also intended to support public health policies by making sugary drinks less financially accessible. As part of this effort, the government aims to raise awareness about the health risks associated with consuming high-sugar products, particularly among young people who are more susceptible to marketing influences.
Overall, the introduction of the 22% VAT on sugary and flavored beverages reflects Slovenia's commitment to improving public health while also adapting its tax framework to better serve its economy and citizens. As these changes take effect, they will be closely monitored for their impact on consumer behavior and public health outcomes in Slovenia.
Other news from Slovenia
New Law Requires Businesses to Use Slovenian Language Online When Targeting Slovenian Consumers
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
As of April 2024, businesses operating in or targeting consumers in Slovenia must provide all essential online content—such as websites, product descriptions, contracts, and policies—in the Slovenian language, under the amended Public Use of the Slovenian Language Act. Non-compliance can lead to significant fines, and even businesses focused abroad must comply if they use Slovenian language or tar... Read more
Slovenia: New Feature on Edavki Portal to Support the Mandatory VAT Record Reporting
Slovenia
Author: Ivana Picajkić
Starting July 1, 2025, Slovenian businesses must submit detailed records of VAT charged and deducted through the eDavki tax portal. To support this, a new eDavki feature will allow businesses to upload VAT data in a ZIP file format based on official specifications. Read more
End of intra-model European electronic invoice and new rules introduced
Public
Author: Nikolina Basić
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
Author: Ivana Picajkić
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Slovenia: Planned System Maintenance of eTax and G2G System Services from May 9 to May 11, 2025
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
Slovenia’s Financial Administration (FURS) has announced scheduled system maintenance of its eTax and G2G services from May 9 to May 11, 2025. During this period, electronic tax services and government-to-government interfaces may be temporarily unavailable. Slovenia’s Financial Administration (FURS) has scheduled a system upgrade from Friday, May 9, 2025, at 3:00 PM to Sunday, May 1... Read more
2025 Business Inspections in Slovenia: What to Expect?
Slovenia
Author: Nikola Novković
In 2025, Slovenian inspectorates, particularly FURS, will intensify inspections with a strategic focus on VAT fraud, undeclared employment, and economic substance in transactions. Enhanced collaboration with EU authorities and stricter control of cash-based sectors like catering and retail will be key priorities. Read more
The VAT Group starts on 01.01.2026 in Slovenia.
Slovenia
Author: Nikola Novković
Starting January 1, 2026, Slovenia will introduce a voluntary VAT group system allowing closely connected taxpayers to operate under a single VAT identification number, exempting intra-group transactions from VAT. To qualify, taxpayers must meet organizational, economic, and financial connection criteria outlined in Article 5a of the ZDDV-1 and must be established in Slovenia. Read more