Slovakia

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Slovakia

EU: New VAT rates from 2026 – What business need to know

At the beginning of 2026, several EU Member States introduced changes to their VAT rates. Here is an overview of the main changes: • Belgium : from 1 March 2026, the reduced VAT rate on hotel accommodation, takeaway food, leisure activities and entertainment services will increase from 6% to 12%; • Czech Republic : since...
6 January 2026

Slovakia: VAT Rate to Increase

Slovakia: VAT Rate to Increase from 19% to 23% on Sweet and Salty Products from 1 January 2026 The National Council of the Slovak Republic has approved an increase in the VAT rate from 19% to 23% for a specific category of food products, namely sweet and salty items. Effective from 1 January 2026, this...
Country Briefs
4 November 2025

Slovakia: proposed changes to VAT rates

On September 18, 2024, the Slovak government approved legislative proposal introducing various tax measures, one of which includes a change in VAT rates : The standard rate is raised from 20% to 23%. Two reduced rates: 19% (formerly 10%) and 5% (unchanged) Specific details concerning the goods or services subject to these reduced rates have...
Country Briefs
23 September 2024

Slovakia – Implementation of electronic invoicing in Slovakia

Slovakia wants to implement a real-time invoice reporting system via a dedicated e-invoicing platform. This should apbe applicable to all taxable transactions in Slovakia. Please note – companies that are not established in Slovakia but that have a Slovak VAT number will not be able to use the platform. They will have to send their...
Country Briefs
19 January 2022
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