VAT Measures in the 2026 Consolidation Plan

• 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

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