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Slovakia to Implement 5% VAT on Accommodation and Restaurant Services Starting January 2025

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Summary
In a significant move to boost the tourism and hospitality sectors, Slovakia has announced a reduction in the VAT rate on accommodation services to 5 percent. This is a notable decrease from the originally proposed increase from 10 to 23 percent. The VAT rate for restaurant services will also be reduced to 5 percent, while the rates for non-alcoholic beverages and alcohol will remain at 19 percent and 23 percent, respectively.
Content

In addition to accommodation and restaurant services, the reduced 5 percent VAT rate will also apply to fitness centers and sporting events. This comprehensive reduction aims to make Slovakia a more attractive destination for tourists and boost local businesses.

The reduced VAT rate of 5 percent on accommodation and restaurant services in Slovakia will take effect from January 1, 2025.

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