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From 1 January 2026, Slovakia will raise VAT on processed foods with high sugar or salt content from 19% to 23%, affecting chocolate, confectionery, ice cream, jams, soft drinks, and salty snacks.
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Certain foods are exempt from the VAT increase, including raw sugar and salt, baby food, diabetic foods, dairy drinks, yogurts, and 100% fruit juices, maintaining lower compliance burdens for essential items.
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Businesses must review product classifications, IT systems, pricing models, and point-of-sale systems to reflect the new 23% VAT rate, ensuring correct invoicing, margins, and contractual compliance for affected goods.
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The Ministry of Finance or Health may publish a dietetic foods list or provide clarifications before implementation, helping producers, suppliers, and retailers determine which products fall under the higher VAT rate.
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From 1 July 2025, the Slovak VAT Act expanded the reduced 5% rate to certain gluten-free products, such as groats, cereal meals, and bakery mixes with gluten content below 20 mg/kg.
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Slovakia’s VAT changes are part of a broader fiscal consolidation, including a standard rate increase from 20% to 23%, a new reduced rate of 19%, and continued 5% super-reduced rates for essential goods and services.
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