As of January 1, 2025, the Slovenian tax authorities have clarified the VAT rates applicable to beverages and beverage preparations.
Certain products no longer benefit from the reduced VAT rate and are now subject to the standard rate of 22%.
- Sugar syrups: Syrups and beverage preparations containing sugar or sweeteners.
- Sweetened beverages: All beverages with added sugar or sweeteners.
What remains at the reduced rate
The reduced VAT rate continues to apply to :
- Miscellaneous foodstuffs (tariff codes: 2101 to 2106 inclusive)
- Fruit juices (tariff code: 2009).
- Waters, including mineral waters and sodas with no added sugar (tariff code: 2201).
- Other non-alcoholic beverages without sugar or sweetener (tariff code: 2202).
- Liquid patient food and dietary supplements (tariff code: 2202 99).
- Vinegar and vinegar substitutes (tariff code: 2209 00).
