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Slovakia increases VAT rate | EY - Global
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Slovakia increases VAT rate
23 Oct 2024
Subject
Tax Alerts
Categories
Indirect Tax,
VAT, GST and Sales Tax
Jurisdictions
Slovakia
|
An amendment to the Slovakian VAT Act, which the President signed on 18 October after the amendment had passed Parliament, increases the general VAT rate from 20% to 23% from 1 January 2025. At the same time, the reduced VAT rate of 10% will cease to exist. Instead, a new reduced 19% rate is being introduced. The second reduced VAT rate of 5% remains in place.
Goods taxed at the reduced rate
The law also establishes a list of goods and services to which the new reduced tax rates will apply. Examples include (this list is not exhaustive):
- 5% VAT applies to basic foodstuffs, medicines, medical devices, hotel services, books and printed materials, fitness centers, sports events and catering services consisting of food preparation
- 5% VAT applies to supplies of rental housing
- 19% VAT applies to foodstuffs other than basic foods, electricity and catering services consisting of serving nonalcoholic beverages
Correcting errors for supplies that straddle the change in rate
If, after 31 December 2024, an event occurs that requires a correction to the tax base and the VAT on the supply of goods or services for which the tax became chargeable before and after that date, the VAT rate applicable at the time of the tax liability shall be used for the correction of the tax base and the tax. For each tax liability incurred, the taxpayer must calculate the amount of corrected VAT based on the amount to which the reduced tax base applies.
For additional information concerning this Alert, please contact: Ernst & Young, s.r.o. (Slovakia), Bratislava
|
Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert. |
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