Sweetened non-alcoholic beverages

Draft Act amending Act No 222/2004 on value added tax, as amended, and amending certain acts

Submitted for notification is Article III of the draft Act amending Act No 222/2004 on value added tax, as amended, and amending certain acts, namely the amendment to Act No 251/2024 on the taxation of sweetened non-alcoholic beverages and amending certain acts.

The aim of the proposed amendment to the Act on the taxation of sweetened non-alcoholic beverages and amending certain acts is to prevent the circumvention of tax liability through the misleading labelling of sweetened non-alcoholic beverages. At the same time, following an amendment to the VAT Act establishing the right to lodge an objection to a notice of the lapse of entitlement to a refund of excess value added tax, corresponding provisions are also being introduced into the Act on the taxation of sweetened non-alcoholic beverages, given the similar nature of the two taxes.