- Slovakia introduces a five percent VAT rate on accommodation services
- New tax guidance issued for changes effective from January 1, 2025
- Full stays beginning before and ending after January 1, 2025, are eligible for the new rate
- Prepaid services before the implementation date retain the old VAT rate
- No VAT refunds for payments made before January 1, 2025
- Late checkout fees will also be subject to the five percent VAT rate
- Breakfast included with accommodation attracts the five percent VAT if not optional
- Parking and fitness facilities included in accommodation also attract the five percent rate
- Wellness services remain taxed at 23 percent
- Optional extras do not benefit from the reduced accommodation VAT rate
Source: answerconnect.cch.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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