- From 1.7.2025, the application of the reduced VAT rate of 5 percent is expanded to selected goods and services.
- In 2024, measures were taken to improve public finances, resulting in changes to VAT rates.
- As of 1.1.2025, Slovakia applies three VAT rates: basic rate 23 percent, reduced rate 19 percent, reduced rate 5 percent.
- The specific list of goods and services with reduced VAT is governed by law, particularly its appendices.
- If a good or service is not on the list, the basic rate of 23 percent applies.
- Recent changes effective from 1.7.2025 include additional goods and services eligible for the 5 percent rate.
- Changes in VAT rates for goods from 1.7.2025 include gluten-free foods and print media.
- The list now includes gluten-free groats and semolina, and certain bakery mixes.
- The VAT rate for newspapers, magazines, and periodicals is now 5 percent, regardless of publication frequency, if they meet content restrictions.
- Changes in VAT rates for services from 1.7.2025 include cultural services.
- The reduced rate applies to services related to entry to theatrical performances, puppet shows, opera, ballet, musicals, and similar cultural events.
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.
