FAQs on Applying VAT Rates for Accommodation Services from 2025

• The Financial Directorate of the Slovak Republic issued guidelines on VAT rates for accommodation services effective from January 1, 2025
• The information targets VAT-registered taxpayers operating lodging facilities that also provide additional services
• Changes in VAT rates are due to the law amendment act No. 278/2024, which is part of a consolidation package to improve public finances
• From January 1, 2025, accommodation services classified under code 55 of the CPA and listed in point 2 of Annex 7a of the VAT Act will be taxed at a reduced rate of 5%
• Common questions about the application of VAT rates were addressed
• For services provided across the new year transition, the VAT rate applicable on the day the service ends should be used
• If a customer pays for accommodation before the rate change and the service ends after the change, the new rate does not apply; the entire amount is taxed at the rate effective on the payment date
• No VAT rate adjustment or refund is necessary if the prepayment covers the entire amount and the tax was already declared in the tax return for December 2024

Source: financnasprava.sk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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