Slovakia Tax Agency Issues Guidance Clarifying VAT Rates on Confectionery Products

The Slovak Financial Administration March 4 issued Guide No. 2/DPH/2026/IM, clarifying VAT rates on supplies of confectionery products, from Jan. 1, 2026. Topics covered include: 1) the change, to the 23 percent standard rate from the 19 percent reduced rate, of final food product goods with higher sugar or salt content; 2) the service classification of desserts supplied by restaurants with sufficient supporting services enabling immediate consumption; 3) clarification that the provision of prepared or unprepared food or beverages with or without transport, and without other support services, isn’t restaurant or catering services; 4) the 5 percent rate for supplies ...