New VAT Rates for Slovakia’s Restaurant and Catering Services from 2025

• The Slovak Financial Administration has released a new guide detailing VAT rates for restaurant and catering services starting January 1, 2025
• The guide, numbered 7 DPH 2024 IM, covers the application of VAT rates in the gastronomic industry
• VAT rates specified in the guide include
• 5 percent reduced rate for both prepared and unprepared food
• 19 percent reduced rate for beverages with an alcohol content up to 0.5 percent
• 23 percent basic rate for beverages with an alcohol content over 0.5 percent
• The guide also covers taxation of advance payments for restaurant services and entrance fees for New Year’s Eve parties
• This information aims to provide clarity and compliance guidance for businesses and consumers in the gastronomic sector

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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