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country-icon Slovakia


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.    

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