The Slovak Republic published the Law of 11 September 2024 on the tax on sweetened non-alcoholic beverages in the Official Gazette on 5 October 2024. The tax is in the form of an indirect consumption tax payable by business entities carrying out the first delivery of in-scope beverages, including beverage producers in the Slovak Republic and importers of beverages produced abroad that sell the beverages in the Slovak Republic. The tax rates are:
- EUR 0.15 per liter for prepackaged beverages …