Slovakian VAT rates change: FAQs on applying VAT rates for accommodation services from 2025

Starting January 1, 2025, Slovakia will apply a reduced VAT rate of 5% to accommodation services classified under code 55 of the CPA, as outlined in Annex 7a of the VAT Act. The Financial Directorate's guidelines clarify that the VAT rate effective on the service's end date applies, except when full payment is made before the change, in which case the prior rate remains valid.