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Slovakia hospitality and sports 10% VAT rate now permanent

3-month reduction for catering and sport-related activities permanent from 1 April 2024

The Slovak Republic had agreed to a halving of the VAT rate on a range of supplies between 1 January and 31 March 2023. This has now been made permanent from 1 April 2023.

This is in recognition of inflation spikes due to post-COVID supply chain interruptions and Russian invasion of Ukraine. November 2022 inflation was 10%, slightly down on a 30-year high of 10.9% in the previous month.

A number of EU countries are cutting fuel and basics VAT to help households deal with record inflation rates this winter.

The taxable supplies included are:

  • Restaurant and catering (accompanied by ancillary services – takeaway food excluded)
  • Sports facilities (indoor and outdoor).
  • Accommodation services

Last year, the EU Finance Ministers agreed to allow more freedoms on reduced VAT rate setting which must come into effect from 2025 at the latest. Sign-up for our free VAT & GST news updates.


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