SNN
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.
SNN
A separate tax
It is not a VAT rate or a VAT category.
VAT
Custom fields
The basis, rate and amount of VAT must remain correct.
Price
Business statement
SNN can be part of the price or transparent on its own.
Mapping
Verify profile
Supported fields and Slovak rules decide.
Conclusion
Keep the beverage tax separate from VAT and map it using the supported Slovak method so that the VAT data is not distorted.
Sources
- Financial Administration of the Slovak Republic, FAQ 9/DPH/2025/IM for e-invoice, example no. 35 (Part II)
- Law no. 251/2024 Z. z. Coll. on the tax on sweetened soft drinks
- Law no. 222/2004 Z. z. Coll. about VAT
Not legal advice.