- VAT Rate Increase on Certain Foods The VAT rate on sugary and salty foods (e.g. sweets, ice cream, snacks) will rise from 20% to 23%, targeting consumption and boosting revenue.
- Partial VAT Deduction on Vehicles Businesses using vehicles for both personal and professional purposes will be limited to a 50% VAT deduction, tightening rules on mixed-use assets.
- Mandatory Digital Payments Merchants will be required to offer QR code or card payment options, aiming to reduce the VAT gap and improve traceability.
- VAT Refund Documentation Thresholds For foreign businesses requesting Slovak VAT refunds, invoices and import documents must be submitted if the value exceeds:
- €1,000 for general goods/services
- €250 for fuel purchases
- General Tax Amnesty (Including VAT) From January to June 2026, taxpayers can voluntarily declare and pay outstanding VAT without penalties or interest—encouraging compliance.
Source mfsr.sk
Latest Posts in "Slovakia"
- Slovakia Unveils Free State QR Payment System, Mandates Cashless Options for Businesses by 2026
- Electric Vehicle Charging Abroad: VAT Treatment and Refund Eligibility for Slovak Companies
- Slovakia Announces 2026 General Tax Amnesty for Late Filers and Tax Arrears
- Slovakia VAT Guide for Cross-Border Amazon FBA Sellers
- Slovakia Proposes Mandatory E-Invoicing and VAT Reforms Starting 2027
