Changes in VAT rates in Slovakia from 2025: Basic rate 23%, reduced rates 19% and 5%

• VAT rates in Slovakia will change from 2025
• Basic VAT rate will be 23%
• First reduced rate will be 19% for food, electricity, and non-alcoholic beverages
• Second reduced rate will be 5% for certain food, medicines, books, and specific services
• 5% rate will also apply to goods and services related to registered social enterprises
• VAT rate of 5% will apply to gluten-free bread, pastries, and flours from 2025
• Overview of VAT rates: 23% for goods and services, 19% for specific goods and services, 5% for certain goods and services

Source: eurofiscalis.com

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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