sk.bev-cuvee.org · AS OF 2026-11-10
Slovakia
The business-to-business (B2B) hub for beverage alcohol: the trade rulebook for beverage alcohol, country by country, each section with its official sources.
As of 2026-11-10
Market status
Licensed. Customs authorisation governs excise-warehouse activities and the distribution of duty-paid consumer packs of spirits.
Sources
Who can trade
Customs identification: An Economic Operators Registration and Identification (EORI) number is required for business customs operations.
Import, wholesale and distribution: Apply to the customs office for the excise status appropriate to the activity. The national framework provides tax-warehouse and registered-consignee procedures. Distribution of duty-paid consumer packs of spirits to other traders requires distribution authorisation, subject to the statutory exceptions; a retail sale permit is a different permission.
Ordinary beer, wine and cider wholesale permissions, food-business registration and premises requirements: Not yet sourced.
Business-to-business (B2B) online sale: Specific alcohol wholesale electronic-sale permission and conditions: Not yet sourced.
Sources
Customs and duty
Tariff headings: Beer made from malt: 2203. Wine of fresh grapes, including fortified wine and certain grape must: 2204. Other fermented beverages, including cider and qualifying mixtures: 2206. Spirits, liqueurs and other spirituous beverages: 2208.
Import duty: The European Union common customs tariff applies to third-country imports. The Integrated Tariff of the European Union (TARIC) supplies the applicable measures. Detailed classification, origin, preferences and quotas determine the duty; a four-digit heading alone does not establish the amount payable.
Excise: Beer uses hectolitres and actual alcoholic strength, with standard and reduced treatment. Still wine and qualifying still fermented beverages have zero rates. Sparkling wine and sparkling fermented beverages are taxed by volume; sparkling wine not exceeding 8.5% has separate treatment. Intermediate products use volume; spirits use pure-alcohol volume.
Territorial treatment: European Union customs and excise rules apply in Slovakia.
Sources
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016R1872
- https://taxation-customs.ec.europa.eu/online-services/online-services-and-databases-customs/eu-customs-tariff-taric_en
- https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/how-does-vat-work/territorial-scope_en
- https://www.financnasprava.sk/sk/podnikatelia/dane/spotrebne-dane/spotrebne-dane-alkoholicke-n/informovanie-spd-alk
Labelling
Required language(s): Slovak for mandatory food particulars.
Mandatory warnings: Ingredient-dependent statements apply, including relevant sweetener and aspartame warnings. A general national alcohol-health or pregnancy warning: Not yet sourced.
Alcohol strength: Beverages above 1.2% alcohol by volume declare actual alcoholic strength; wine follows sector-specific rules.
Allergens: Relevant allergens require declaration. Without an ingredient list, use “contains” followed by the allergen. Sulphur dioxide and sulphites above 10 milligrams per kilogram or litre, expressed as total sulphur dioxide, require declaration.
Origin: Wine requires provenance. Other beverages require origin where omission misleads; a stated origin can trigger primary-ingredient origin requirements.
Wine particulars: Declare the product category, protected designation or geographical indication where applicable, alcoholic strength, provenance, bottler or relevant producer/vendor, net content and sparkling-wine sugar content. Ingredient and nutrition declarations apply, with transitional treatment for wine produced before 8 December 2023. Electronic disclosure is conditional; allergens and energy remain on the physical label.
Sources
Age and sale limits
Legal purchase age: 18; sale or service to persons under 18 is prohibited.
Sale-hour and channel limits: Municipalities may restrict or prohibit sales and service in food shops and catering establishments at specified times or days. The applicable municipal rules and their application to wholesale-only transactions: Not yet sourced.
Sources
Protected names
Protection framework: European Union geographical-indication legislation applies. The European Commission’s legal register records protected food, wine and spirit names; protected traditional wine terms have their own register. Check the registered specification before using a protected name.
Verified example: Rioja is a protected wine name. This is an example, not an exhaustive list. Additional named spirit, beer and cider protections: Not yet sourced.
Sources
GTIN authority
Global Trade Item Number (GTIN) member organisation: GS1 Slovakia.
Sources
Not yet sourced
Ordinary beer, wine and cider wholesale permissions; food-business registration and premises conditions; relevant municipal restrictions and wholesale-only application: Not yet sourced.
Wholesale electronic-sale conditions; general national alcohol-health or pregnancy warning; additional named spirit, beer and cider protections: Not yet sourced.
Library catalogue: bev-cuvee.org · this page as data: mcp.bev-cuvee.org/mcp (get_rulebook, code sk)