Slovakia VAT updates 2026: rates reset, car VAT capped, e-invoicing on the way
Slovakia has adopted a multi-year amendment to its VAT Act that starts biting in 2026 and runs through to 2030. The reform package does three practical things for businesses right now:
- Resets VAT rates for certain high sugar/salt products back to the 23% standard rate.
- Signals the path to mandatory e-invoicing in the coming years.
- Caps input VAT recovery on passenger vehicles and related costs with a new 50% flat rule.
See more in Slovakia country guide.
1. VAT rates: selected foodstuffs & beverages back to 23%
From 1 January 2026, the 23% standard rate again applies to a list of products typically characterised by higher sugar, salt, or sweetener content. Examples called out include:
- Ice cream
- Sweetened soft drinks and syrups
- Certain instant teas
- Jams and similar products
Slovakia continues to operate three VAT rates (introduced in 2025 and unchanged for 2026):
- 23% — standard rate for most goods/services
- 19% — reduced rate for selected goods/services, including some foods and inputs for their production
- 5% — super-reduced rate mainly for pharmaceuticals, books, healthcare and social services
2. 2027-30 Mandatory e-invoicing and e-reporting
The amendment package explicitly sets the direction toward mandatory e-invoicing between 2027 and 2030. While detailed schemas and timelines will follow, businesses should treat this as an early signal to:
- 2027 5-corner Peppol domestic e-invoicing and e-reporting
- 2030 EU ViDA Digital Reporting Requirements for intra-community supplies to and from Slovakia.
3. Input VAT on cars: new 50% flat deduction
From 1 January 2026, Slovakia introduces a flat 50% input VAT deduction for selected passenger vehicles — regardless of actual private vs business use. Scope (vehicle categories):
- M1 (passenger cars)
- L1e / L3e (two-/three-wheel motor vehicles)
