Slovakia raises standard VAT to 23% and replaces the 10% rate with 19% and 5% rates from 1 January 2025

What changed in detail

Zákon č. 278/2024 Z. z., the public-finance consolidation act adopted by the National Council on 3 October 2024 and published in the Zbierka zákonov on 25 October 2024, amends the VAT Act (222/2004 Z. z.) in its Article VII. The VAT changes apply from 1 January 2025.

• Standard rate: § 27(1) is amended so that 20% becomes 23%.
• 10% rate abolished. § 27(2) and (3) are rewritten, and Annexes 7 (goods) and 7a (services) are replaced.
• 19% reduced rate (§ 27(2)): goods for human consumption in Annex 7 point 1, including non-alcoholic drinks, unless they are listed in point 2. Also restaurant and catering services consisting of serving non-alcoholic drinks (Annex 7a point 1).
• 5% reduced rate (§ 27(3)): the basic foods in Annex 7 point 2 (for example fresh meat, milk and bread). Also the medicines, medical aids, printed books and newspapers in point 3. In Annex 7a point 2, it covers accommodation, restaurant and catering services consisting of serving food, online books, and admission to sports events and fitness centres. It also covers supplies by registered social enterprises. State-supported rental housing stays at 5%.

A transitional provision, § 85ko, governs corrections to the tax base for supplies whose tax liability straddles 31 December 2024.

What it means

The 2025 structure taxes the same restaurant bill at two rates: the food at 5% and the soft drinks at 19%. Point-of-sale systems had to split those lines. Retail food was likewise split between the 5% and 19% bands by tariff code.

The 23% standard rate and the 5% band remain in force. The 19% band has since been narrowed: laws 261/2025 and 385/2025 moved sweetened drinks and high-sugar or high-salt foods from 19% to 23% from 1 January 2026 (later record). A Slovak rate table built on the 2025 position is therefore out of date for those products.