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Information on Correct VAT Rate Application for Food and Restaurant Services from January 1, 2026

  • From January 1, 2026, several types of food products in Slovakia will move from the reduced 19% VAT rate to the standard 23% VAT rate.
  • This change affects VAT payers selling food products or providing restaurant and catering services.
  • The Financial Directorate has prepared aids: a scheme for applying the correct VAT rate and a list of goods affected by the rate change.
  • Additional information and resources are available on the Financial Administration’s website.

Source: financnasprava.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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