Effective January 1, 2025, new DPH (likely a VAT equivalent) rates will take effect, with the basic rate rising to 23%, while food and select services will be taxed at 19% or 5%. Determining the correct DPH rate is complex, especially for gastro services which utilize all three rates, due to difficulties in distinguishing between separate and combined services. Legal frameworks, including European case law, dictate that combined services, such as meal packages or delivery bundled with food, are subject to a single DPH rate for the entire offering.
Source: podnikajte.sk
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.
Latest Posts in "Slovakia"
- Slovakia Proposes Mandatory E-Invoicing and VAT Reforms Starting 2027
- VAT Rates from January 1, 2026 – Changes for Sugar and Salt Products
- Slovakia Introduces Mandatory E-Invoicing and VAT Changes Starting 2027
- Slovakia Submits Draft E-invoicing and Real-time Reporting Legislation to Parliament
- Slovakia Mandates E-Invoicing for VAT Businesses Starting 2027, Expands Cross-Border by 2030
