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 in Slovakia: update for restaurant and catering services
Public
Slovakia
Author: Nikolina Basić
Category:
Fiscal subject related
General information
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71
Content accuracy validation date:
11.12.2024
Content accuracy validation time:
08:03h
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.
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