Slovakia Tax Agency Issues VAT FAQs on Accommodation Services

The Slovak Financial Administration Jan. 2 posted online Guide No. 1/DPH/2025/IM, FAQs on the application of VAT to accommodation services from Jan 1. The guide is intended for operators of accommodation facilities that provide accommodation and other services. Topics covered include: 1) the 5 percent reduced VAT rate for specified accommodation services under Code 55 of the Statistical Classification of Products by Activity (CPA), effective Jan. 1; 2) how the reduced rate applies to accommodation services, alcoholic beverages, and meals provided over dates spanning before and after Jan. 1; and 3) how the reduced rate applies to parking, accommodation services ...