Consumption tax on beverages with a hint of dairy and sweetened non-alcoholic beverages
This change in law is going ahead: start preparing now
This act has been officially passed. You can start preparing your business.
For whom?
- entrepreneurs who produce sweetened and flavoured drinks
- businesses that import sweetened and flavoured drinks
What changes?
Do you produce or import 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.
When?
The change in law will take effect on 1 January 2027.