Sugar Sweetened Drinks Tax (SSDT)

Registration

Who needs to register as a Sugar Sweetened Drinks Supplier (SSDS)?

  • Wholesalers making first supplies in the State of taxable drinks they sourced outside the State.
  • Retailers making first supplies in the State of taxable drinks they sourced outside the State.
  • Producers making first supplies in the State of taxable drinks they produced in the State. 

Who does not need to register as a Sugar Sweetened Drinks Supplier (SSDS)?

  • Wholesalers or retailers making supplies of taxable drinks sourced in the State.
  • Wholesalers or producers in the State who only make supplies to customers outside the State.
  • Producers in the State making supplies of SSDs excluded from EU food labelling obligations on the basis of their small scale production. 

Who needs to register as a Sugar Sweetened Drinks Exporter (SSDE)?

  • Wholesalers and distributors who sourced taxable drinks in the State and subsequently supplied these, on a commercial basis, outside the State. To claim relief for supplies outside the State the wholesaler or distributor must be registered as an SSDE. 

Who does not need to register as a Sugar Sweetened Drinks Exporter (SSDE)?

  • Producers in the State who only make supplies to customers outside the State.
  • Wholesaler and distributors in the State who only make supplies outside the State of drinks that were not sourced in the State. 

How to register

The SSDS and SSDE registration processes are available through Revenue Online Services (ROS). Registration must be completed in advance of commencing to make relevant first supplies or exports. 

Registering as both an SSDS and an SSDE

Separate registrations are required for Sugar Sweetened Drinks Suppliers and Exporters (SSDS and SSDE). It is not possible to submit one application to register as an SSDS and as an SSDE. Those who need to register as both must submit separate applications. 

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

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