Slovakia — reduced VAT rate for tourism

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04.06.23

Slovakia — reduced VAT rate for tourism

In a bid to boost tourism and promote travel in the country, Slovakia will apply a 10% reduced VAT rate to the tourism and catering industry. The rate was effective from 1 January 2023. The VAT reduction will boost Slovakia’s tourist industry, which was severely hit by the pandemic, and serve as a boost for the final wave of winter tourism. It looks set to be a permanent VAT rate modification. The services, to which the reduced VAT rate can be applied after 31 March 2023, are listed in Annex No. 7a of the VAT Act, including:

passenger transport services by cable cars, funiculars and ski-lifts,
services for the purpose of performing sport in indoor and outdoor sports facilities (including admission to fitness centres), and admission to swimming pools,
restaurant and catering services, and
accommodation services

Slovakia is a complaint territory for Tungsten and we support all valid VAT rates in the country as part of our e-invoicing solution.