Fiscal subject related
The text of the VAT refund guidelines can be found on our Fiscal Portal: Guideline on the return of VAT to a foreign person from a third country
Other news from Slovakia
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Slovakian VAT rates change: FAQs on applying VAT rates for accommodation services from 2025
Starting January 1, 2025, Slovakia will apply a reduced VAT rate of 5% to accommodation services classified under code 55 of the CPA, as outlined in Annex 7a of the VAT Act. The Financial Directorate's guidelines clarify that the VAT rate effective on the service's end date applies, except when full payment is made before the change, in which case the prior rate remains valid. Read more
Reporting obligation for VAT payers in Slovakia from 2025
Starting January 1, 2027, Slovakia will require all VAT payers to issue and receive invoices electronically and report invoice data to tax authorities in real time. Read more
Reminder: Adjust the cash registers in Slovakia before 2025.
The Financial Administration of Slovakia has reminded businesses to update e-kasa cash registers by January 1, 2025, to reflect new VAT rates, including a basic rate increase to 23% and new reduced rates of 5% and 19%. Read more
Important notification for taxpayers in Slovakia
Slovakian tax authorities warn that due to VAT rate changes effective January 1, 2025, the Over doklad and ePeňaženka apps may initially display incomplete VAT recapitulations. Read more
VAT changes in Slovakia from 2025—Guide no. 8
Slovakia will implement new VAT rates starting January 1, 2025, as detailed in Guide No. 8/DPH/2024/IM. The basic VAT rate will rise from 20% to 23%, while the 10% reduced rate will be replaced by 19%, with the 5% reduced rate applied more broadly. Read more
VAT rates in Slovakia: update for restaurant and catering services
The Slovak Financial Administration has released Guide No. 7/DPH/2024/IM, detailing the new VAT rates for restaurant and catering services, effective from January 1, 2025. This guide outlines the application of various VAT rates across different sectors in the gastronomic industry. VAT Rates: 5% reduced rate: applies to both prepared and unprepared food. 19% reduced rate: applies to beve... Read more