As of 1st of January 2021 the provisions of the Act from 14th of February 2020 on the amendment of certain acts in regards to promotion of pro-health consumer choices, concerning the so-called “sugar fee”, come into force.
The above mentioned law introduces a new chapter 3a “Free on groceries” into the Public Health Act.
The new fee, which is in fact a tax, will apply to beverages with added sugars. The fee is to be paid by entities introducing such beverages to the market, i.e., supplying products to the first retail outlet. The Act contains also its own definitions of market introduction and retail sales, which are not free from interpretation controversies. Thus, the application of the Act may raise many doubts in practice.