Slovakia Tax Agency Clarifies Reduced VAT Rate for Rental Housing

The Slovenian Financial Administration July 8 clarified the application of a 5 percent reduced VAT rate for rental housing, effective Jan. 1, 2023. The clarification includes: 1) a list of services eligible for the reduced VAT rate; 2) a clarification on the application of the reduced VAT rate once or twice for the services listed under a VAT directive; 3) the definition of an apartment house; and 4) the non-application of the reduced VAT rate for non-residential premises. [Slovenia, Financial Administration, 07/08/22]

Reference:
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