How is the Slovak tax on sweetened non-alcoholic beverages shown in e-invoice?
Short answer
The tax on sweetened non-alcoholic beverages is not VAT and must not be included in the VAT rate or VAT-specific fields. Where it must be shown on the document, map it as separate price or tax information using the supported fields and Slovak implementation rules. VAT fields must describe VAT, not a separate sector-specific tax.
A separate tax
It is not a VAT rate or a VAT category.
Custom fields
The basis, rate and amount of VAT must remain correct.
Business statement
SNN can be part of the price or transparent on its own.
Verify profile
Supported fields and Slovak rules decide.
Detailed explanation
In the case of SNN, the transaction price may include tax as part of the price, or the supplier may itemise it transparently for the customer. In a structured invoice, accounting and tax logic must be maintained: the VAT base, VAT rate and VAT amount are calculated in accordance with the VAT Act, whilst SNN is governed by a separate Act. The implementation must therefore verify whether the SNN is stated in the itemised price, as a surcharge, in a note, or via another structured mechanism permitted by the Slovak profile.
As set out in the law and technical rules
The SNN is governed by Act No. 251/2024 Coll. on the Tax on Sweetened Non-Alcoholic Beverages. VAT is governed by Act No. 222/2004 Coll. on VAT, in particular the rules on the tax base and invoice requirements. In e-invoices, these two taxes must be distinguished both technically and in terms of content.
Practical examples
- The beverage manufacturer states the unit price, which includes the SNN, and calculates VAT on the correct tax base.
- The distributor wishes to show the excise duty to the customer separately; the ERP system must find the correct structured method to do this, rather than overwriting the VAT rate.
- If the Slovak profile issues a specific mapping, the software supplier will incorporate it into the export.
Common misconceptions
- “I will list SNN as an additional VAT rate.” No. The SNN is not VAT.
- “I’ll put the SNN in BT-117.” No. BT-117 is the VAT total for the tax category.
- “A free-form note without a calculation check is sufficient.” Not always. It depends on the commercial and legal requirements for the document.
Conclusion
Keep the beverage tax separate from VAT and map it using the supported Slovak method so that the VAT data is not distorted.
Legal and technical basis
- Act No. 251/2024 Coll. on the tax on sweetened soft drinks
- Act No. 222/2004 Coll. on VAT, Sections 22 and 74
- Peppol BIS Billing 3.0
Related questions
This does not constitute legal advice. Sources: Act No. 222/2004 Coll. on VAT, Act No. 251/2024 Coll. on tax on sweetened non-alcoholic beverages, official methodological information from the Slovak Financial Administration, Peppol BIS Billing 3.0 and OpenPeppol eDelivery documentation. Verified on 13 July 2026.
Official cases from the Slovak Financial Administration’s FAQs
The following questions and answers are taken from the current July FAQ from the Financial Administration and have been assigned to this topic. Grouping the cases prevents the creation of duplicate pages, whilst retaining the full answer and the exact wording of the question.
Example No. 35: Sugar tax (SNN – sweetened non-alcoholic beverages): How should sugar tax be recorded and mapped in e-invoice?
Neither Act No. 251/2024 Coll. on tax on SNN nor the VAT Act imposes an obligation to state the tax on SNN on an invoice or document; however, neither does the law prohibit this. It is therefore up to the taxpayer to decide whether to itemise the individual components forming the tax base (e.g. including the tax on sweetened beverages) on the invoice, or to state the tax base as a single amount on the invoice, to which the relevant tax rate is then applied.
Primary source: Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update. Processed and checked on 13 July 2026.