New Slovak VAT Guide for Accommodation Services Effective January 2025

• The Slovak Financial Administration released an online guide on January 2
• The guide, numbered 1/DPH/2025/IM, addresses FAQs about VAT on accommodation services starting January 1
• It targets operators of accommodation facilities offering lodging and other services
• Topics include the 5 percent reduced VAT rate for certain services under CPA Code 55 starting January 1
• Details on how the reduced VAT rate affects accommodation services, alcoholic beverages, and meals across the new year transition
• Explanation of VAT application on parking, combined accommodation and catering services, and late check-out fees

Source: news.bloombergtax.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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