- From January 1, 2026, many food products with high sugar or salt content, including confectionery, will move from the reduced 19% VAT rate to the standard 23% VAT rate in Slovakia.
- When confectionery is sold with sufficient supporting services for immediate consumption (e.g., in a café with seating, service, and facilities), it is considered a restaurant service and taxed at a 5% VAT rate.
- When confectionery is sold without such services (e.g., takeaway), it is considered a sale of goods and subject to the 23% VAT rate.
- The distinction between service and goods is based on the presence of supporting services that enable immediate consumption.
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.
Latest Posts in "Slovakia"
- VAT Deduction for Company Cars: 50% Flat Rate and Private Use Rules from 2026
- Slovakia’s 2026 e-Invoice Update: New Standards, Peppol Model, and 2027 Compliance Deadline
- Tax Authorities to Enforce Ex Officio VAT Group Registration for Artificially Split Entities from 2026
- Expansion of Article 76a VAT Act: New Reverse Charge Rules for Construction and Related Services
- Slovak Republic to Require E-Invoicing for All Domestic B2B Transactions Starting January 2027
