The Slovenian Ministry of Finance Dec. 31, 2024, posted guidance online about certain amendments to the VAT Act that take effect in 2025. The guidance includes: 1) beverages with added sugar or sweeteners and their preparations are excluded from the lower VAT rate, effective Jan. 1; 2) the sale of food and beverages from vending machines is taxed, except for alcoholic beverages and products with high alcohol content, and the lower VAT rate applies only if the beverage is prepared without added sugar or sweeteners; 3) a lower VAT rate applies to restaurant and catering services; 4) provisions on applying ...
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