Friday 22 June 2018

Evolution of the taxation of non-alcoholic beverages on 1 July 2018

These changes concern the way in which non-alcoholic beverages are taxed and the document declaring the quantities delivered.

As of July 1, 2018, the taxation on sugary and sweetened beverages evolves:

  • the contribution on sugar-sweetened beverages will be calculated on the basis of the added sugar content of the beverage;
  • the contribution on sweetened beverages will amount to EUR 3,00 per hectoliter;
  • the same beverage may be taxed under the specific duty, the contribution on sugar-sweetened beverages, the contribution on sweetened beverages and the mineral water surcharge.