VAT 2026: sweets, confectionery and salty snacks at 23%

From 1 January 2026 selected foods with higher sugar and salt content moved from the 19% rate to 23%.

AWhat changed

The 2026 consolidation package removed from the reduced 19% rate selected goods with higher salt and sugar content — for example confectionery, sweet pastries and cakes, ice cream, jams, sweetened drinks and salty snacks. These goods are subject to the standard rate of 23%. Conversely, some drinks (e.g. mineral waters, milk and plant-based drinks, unsweetened soft drinks without coffee and tea) moved to the 19% rate.

BWhen

From 1 January 2026.

CWho it affects

VAT payers selling food and drink: shops, bakeries, cake shops, gingerbread makers, catering businesses.

DWhat to do

Check the rates in eKasa and your invoicing system against the customs tariff code.
If in doubt about classification, ask the customs office for binding tariff information.

Explanation

What matters is classification under the customs tariff, not the product’s trade name. From 2026 the annex to the VAT Act expressly excludes from the 19% item, among others, codes 1704 (sugar confectionery), 1806 (chocolate) and 1905 20 (gingerbread and similar products).

Sources

Last checked: 12 October 2026 · How we correct errors