134
0
2
1
3
4
5
Of which
exports
Production
0
50
100
150
200
3
Purchases
of supplies
Value added
Production
value (million €)
Million
hectolitres (hl)
56
0
1.751
0
500
1.000
2.000
1.500
0
50
100
150
200
Employment
Taxes, excise and social
security contributions (ssc)
brewing sector (million €)
48
56
48
Excise
VAT retail
VAT hospitality
Incomes taxes
and social
security
contributions
8
3 | Direct effect
of the brewing sector
›
Graph 32.1. / Direct effect of the beer sector
›
Source : Ernst & Young calculations
32
Slovak breweries employ 1,800 employees who together
produce 3.1 million hectolitres of beer with a value of 190
million euro.
Another substantial direct effect of the brewing sector
concerns taxes and excises paid by brewers and beer
consumers.. In 2010, excises reached 56 million euro and
total VAT income for the Slovak government was estimated
to be 96.8 million euro. Personal direct taxes, social security
contributions and payroll taxes paid by employees and
employers in the brewing sector totalled another 8 million
euro. As already stated, the production value of Slovakian
breweries was 190 million euro in 2010. Of this, a relatively high
proportion (30%) remained within the brewing sector as value-
added. Value-added equals the total reward for production
factors used: labour costs, interest paid and profts made.
The most important threats the beer sector will face
in forthcoming years are :
Higher tax rates
Decline of the Slovak beer market
Marketing restrictions
211
Slovakia