The services, to which the reduced VAT rate can be applied after 31 March 2023, are listed in Annex No. 7a of the VAT Act, namely:
- passenger transport services by cable cars, funiculars and ski-lifts,
- services for the purpose of performing sport in indoor and outdoor sports facilities (including admission to fitness centres), and admission to swimming pools,
- restaurant and catering services,
- accommodation services
Source TPA-group
Latest Posts in "Slovakia"
- Slovakia Proposes Mandatory E-Invoicing and VAT Reforms Starting 2027
- VAT Rates from January 1, 2026 – Changes for Sugar and Salt Products
- Slovakia Introduces Mandatory E-Invoicing and VAT Changes Starting 2027
- Slovakia Submits Draft E-invoicing and Real-time Reporting Legislation to Parliament
- Slovakia Mandates E-Invoicing for VAT Businesses Starting 2027, Expands Cross-Border by 2030
