Fiscal subject related
General information
VAT Rates:
- 5% reduced rate: applies to both prepared and unprepared food.
- 19% reduced rate: applies to beverages with an alcohol content of no more than 0.5%.
- 23% basic rate: applies to beverages with an alcohol content exceeding 0.5%.
The guide provides comprehensive details on how these VAT rates will be applied within the gastronomic industry, ensuring clarity for businesses and consumers alike. The guide also addresses the taxation of advance payments for restaurant services and entrance fees for New Year’s Eve parties, providing essential information for businesses to comply with the new regulations.
Other news from Slovakia
Slovakia confirmed mandatory E-Invoicing for businesses starting 2027 and other tax reforms.

Slovakia has approved a draft bill requiring VAT-registered businesses to adopt mandatory e-invoicing and real-time reporting from 2027, with cross-border transactions included by 2030. The reforms also introduce updated VAT registration rules, mandatory cashless payment options, and investment support measures, aligning the country with the EU’s ViDA initiative. The Slovak Republic approved a dra... Read more
Control action "Return 2" in Slovakia

The Slovak Financial Administration has relaunched its inspection campaign “Return 2” to crack down on businesses that repeatedly fail to record sales, with a focus on repeat offenders, first-time inspections, and fraudulent cash register systems. The campaign brings higher fines of up to €30,000, temporary business closures, and potential licence revocations, aiming to protect fair competition an... Read more
Slovakia Opens Public Consultation on Mandatory E-Invoicing Ahead of 2027 Rollout

Slovakia has launched a public consultation on amendments to the VAT Act introducing mandatory structured e-invoicing and real-time reporting, with the first reforms starting January 1, 2026, and full domestic rollout by January 1, 2027. The system, based on the EU’s ViDA Directive and the Peppol model, will later extend to cross-border transactions in 2030, replacing VAT control statements and st... Read more
Slovakia introduces E-Invoicing and Tax Reporting overhaul ahead of the EU ViDA rollout.

Slovakia has opened a public consultation on draft legislation to mandate structured e-invoicing and near real-time VAT reporting from January 2027, aligning with the EU’s ViDA initiative. The phased reform will adopt a 5-corner Peppol model and culminate in the full replacement of Control Statements and EC Sales Lists by mid-2030, supported by a unified tax engine to streamline compliance. ... Read more
Slovakia Launches "Hot Summer 4" Tax inspection campaign

Slovakia’s Financial Administration launched the “Hot Summer 4” campaign to promote proper sales registration in the eKasa system, focusing on education and preventive checks in seasonal and high-risk sectors. With the motto “Better education than a fine,” the initiative encourages both business compliance and public involvement to reduce VAT losses and support fair market practices. The Slovak Fi... Read more
Cashless Payment Revolution Coming in Slovakia

Slovakia is launching a new QR code-based instant payment system that allows customers to pay directly via mobile banking, reducing reliance on card terminals and cutting merchant costs. Developed through a state-university partnership, the system enhances transparency and supports tax compliance by instantly registering transactions at the point of sale. Read more
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Already subscriber? LoginSlovakia plans to develop a state-controlled QR payment system for merchants.

Slovakia is developing a fully state-controlled QR payment system in partnership with the Slovak University of Technology, aiming to lower merchant costs and reduce reliance on private payment providers. The system will support real-time tax monitoring and transparency, with expected savings ranging from hundreds to millions of euros annually for businesses, while likely becoming a mandatory payme... Read more