Slovakia Tax Agency Issues FAQs on VAT Rates for Restaurant, Catering Services

The Slovak Financial Administration Nov. 23 posted online Guide No. 7/DPH/2024/IM, FAQs on VAT rates for restaurant and catering services, effective from Jan. 1, 2025. Topics covered include: 1) the 5 percent reduced VAT rate for restaurant and catering services providing prepared or unprepared food; 2) the 19 percent reduced VAT rate for restaurant and catering services providing beverages of no more than 0.5 percent alcohol by volume; 3) the 23 percent basic VAT rate for serving beverages with over 0.5 percent alcohol by volume; 4) the application of VAT rates for the gastronomic sector, pizzerias, confectioneries, the hospitality industry, ...