Important changes to legislation
This will affect producers, importers and warehouse keepers of sweetened non-alcoholic beverages.
From 1 January 2026, amendments to the Law on Excise Duties enter into force, adding non-alcoholic sweetened beverages to the list of excise duties.
| Code | Description |
| 150 | Non-alcoholic sweetened beverages containing added sugars > 2,5 g and < 8 g/100 ml |
| 151 | Non-alcoholic sweetened beverages with added sugars ≥ 8 g/100 ml |
| 155 | Concentrates of sweetened non-alcoholic beverages measured in litres |
| 156 | Concentrates of sweetened non-alcoholic beverages measured in kilograms |
| 157 | Non-alcoholic sweetened beverages with added sugars ≤ 2,5 g/100 ml and sweeteners, or sweeteners only |
These classification codes are mandatory for the purposes of the accounting procedures under the Description of the Accounting Procedures for Excise Dutiable Goods.
They will help to ensure uniform and clear accounting procedures for warehouses storing excise goods and the correct reporting of data to the VAT authorities.
