Slovakia Tax Agency Issues Guidance on Correct VAT Rates for Food, Beverages in Restaurants, Catering

The Slovak Financial Administration Feb. 16 issued Guide No. 1/DPH/2026/IM, on the correct VAT rates for food and beverages provided in restaurant and catering services, under amendments included in Law Nos. 261/2025 and 385/2025, effective Jan. 1, 2026. Topics covered include: 1) the reclassification, to the standard 23 percent VAT rate from the reduced 19 percent VAT rate, of specified food products in Annex 7 of the VAT Act; 2) a tool for determining the correct VAT rate; and 3) the list of food products and beverages provided in restaurant and catering services that are changed to the standard rate. ...