Tax on sweetened beverages

What it means

The tax on sweetened beverages is an indirect tax Slovakia introduced in 2025 as part of fiscal consolidation and to reduce sugar consumption. It applies to non-alcoholic drinks with added sugar or sweetener, such as soft drinks, energy drinks, iced teas or syrups, with exceptions including pure fruit juices, dairy products and drinks for special dietary purposes.

The taxpayer is neither the consumer nor the shop but whoever first places the drink on the Slovak market: a domestic producer, an importer from outside the EU or a company acquiring the drink from another EU state. They pay the tax and build it into the price, so in the end the customer bears it.

The rate is tiered by sugar content in grams per 100 ml and applied to the volume in litres. Drinks with more sugar are taxed more heavily, which is meant to encourage producers to reduce sugar in their recipes. The tax works much like excise duties.

How it works in practice

A company that produces sweetened drinks or brings them in from abroad must register in advance as a payer with the tax administrator, keep records of quantities produced or received and placed on the market by sugar content, and file returns. With an intra-EU acquisition, remember that the obligation falls on the Slovak buyer.

In the accounts the tax is a cost for the producer or importer that feeds into the costing of the price, and it is also part of the VAT base, since VAT is charged on the price including this tax. For retailers and restaurants buying drinks only from domestic suppliers, the tax is already part of the purchase price.

Businesses that mix drinks themselves, such as cafés using syrups or bars making their own lemonades, should check whether their production counts as placing on the market. Where unclear, we recommend asking the tax administrator for an opinion before any audit begins.

What to watch out for

The most common mistake when importing from a foreign supplier is assuming the supplier deals with the tax. If the company is the first to place the drink on the Slovak market, the obligation is its own, even for small volumes for its online store or restaurant.

The second risk is placing a drink in the wrong sugar band. The label must match the recipe, and when the recipe changes the classification must change too. In an audit, differences are reassessed with penalties for every period affected.