Sugar Sweetened Drinks Tax (SSDT)

Records

Sugar Sweetened Drinks Tax records to be retained include, but are not limited to:

  • books
  • accounts
  • invoices
  • delivery and purchase orders
  • transport documentation
  • distribution documentation
  • stock records
  • factory identifiers
  • line numbers
  • batch labelling details
  • specific product information relating to the basis of assessment
  • post-mix dispenser records
  • Electronic Point of Sale (EPOS) records
  • export transaction details.

Suppliers are not required to identify the SSDT as a separate line on invoices to customers. However, they are required to retain all records relevant to the tax and to provide these to Revenue when requested to do so. 

Accounts and records must be kept for a period of six years. They may be kept in an electronic format, provided that they can be produced as required in printed form. 

For detailed information regarding the Sugar Sweetened Drinks Tax (SSDT) Compliance Procedures, please see further guidance.