Type: Legislation
Effective Date: 1 January 2026
Slovakia’s VAT reform starting in 2026 moves certain high sugar, salt, and sweetener food and drink products such as ice cream, sweetened soft drinks, syrups, some instant teas, and jams back to the 23% standard VAT rate. The country continues to apply three VAT rates: 23% standard, 19% reduced for selected goods including some foods and production inputs, and 5% super-reduced mainly for pharmaceuticals, books, healthcare, and social services. The reform also sets a clear path toward mandatory e-invoicing and digital VAT reporting, with domestic systems expected around 2027. By 2030, Slovakia is expected to align with European Union digital reporting requirements for intra-community transactions under the VAT in the Digital Age initiative. From 1 January 2026, input VAT recovery on certain passenger vehicles will be limited to a flat 50% regardless of the actual business versus private use, covering M1 passenger cars and L1e and L3e two- and three-wheel motor vehicles.
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