Reminder: Slovenia Updated VAT Rates for Several Items

As of January 1, 2025, Slovenia has updated its VAT rates, applying the standard 22% rate to sugar syrups and sweetened beverages while maintaining reduced rates for certain foodstuffs, juices, and unsweetened drinks. These changes align with Slovenia’s efforts to regulate consumption and promote healthier choices.

Starting January 1, 2025, the Slovenian Tax Administration has clarified the VAT rates applicable to beverages and beverage preparations. Certain products will no longer qualify for the reduced VAT rate and will instead be taxed at the standard rate of 22%. This includes:

-          Sugar Syrups: Syrups and beverage preparations that contain sugar or sweeteners,

-          Sweetened Beverages: All beverages that have added sugar or sweeteners.

However, several items will continue to benefit from the reduced VAT rate, including:

-          Various foodstuffs (tariff codes 2101 to 2106 inclusive),

-          Fruit juice (tariff code 2009),

-          Waters, including mineral waters and sodas without added sugar (tariff code 2201),

-      Other non-alcoholic beverages that do not contain sugar or sweeteners (tariff code 2202).

-          Liquid food for patients and dietary supplements (tariff code 2202 99),

-          Vinegar and vinegar substitutes (tariff code 2209 00).

This adjustment in VAT rates reflects Slovenia's ongoing efforts to regulate consumption patterns and align with public health objectives.