Consumption tax on beverages with a hint of dairy and sweetened non-alcoholic beverages

What changes?

Do you produce beverages with a hint of dairy or sweetened dairy or soy beverages? You will have to pay consumption tax (verbruiksbelasting). This applies to:

• fruit juices and vegetable juices with a hint of dairy
• soft drinks with a hint of dairy
• dairy drinks that are sweetened or flavoured, or to which flavourings or fragrances have been added
• soy drinks containing high levels of sugar or saturated fat

You will have to submit a tax return for the consumption tax on non-alcoholic beverages for these drinks.

Currently, beverages with a hint of dairy, and sweetened dairy and soy beverages are covered by the dairy exemption for consumption tax. This exemption was originally intended for milk products such as milk and buttermilk. In practice, sweetened and flavoured beverages with a hint of milk fat are also covered by the exemption. That is about to change.

The government only wants healthy beverages such as milk and buttermilk to be covered by the exemption from consumption tax.

For whom?

• entrepreneurs who produce sweetened and flavoured beverages

When?

The change in law is expected to enter into effect on 1 January 2027.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.