Slovakia to Raise VAT on Sugary and Salty Foods to 23% from January 2026

• From 1 January 2026, Slovakia will apply the standard VAT rate of 23% to selected foods and beverages high in sugar, salt, and sweeteners.
• Since 1 January 2025, Slovakia has three VAT rates: 23% (standard), 19% (reduced for some goods/services), and 5% (mainly for medicines, books, healthcare, and social services).
• The standard VAT rate in Slovakia increased from 20% to 23% last year, placing it among the highest in the EU.
• The highest standard VAT rate in the EU is Hungary (27%), while Luxembourg has the lowest (17%).
• At the EU’s founding, the standard VAT rate was 10%.

Source: bmb.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.

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