VAT Rates from January 1, 2026 – Changes for Sugar and Salt Products

• VAT rates in Slovakia will change from January 1, 2026, with a higher 23% rate applying to products with increased sugar and salt content
• Three VAT rates will apply in 2026: basic rate of 23% and two reduced rates of 19% and 5%
• The 19% reduced rate applies to selected goods like sugar and confectionery, and restaurant services excluding alcoholic beverages over 0.5% alcohol content
• The 5% reduced rate applies to goods listed in specific annexes of the VAT law, with recent expansions including gluten free foods, printing, and cultural services
• A consolidation package approved in September 2025 brings these changes effective January 1, 2026, primarily affecting VAT rates on selected foods with high sugar and salt content

Source: podnikajte.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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