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Slovak Parliament Considering VAT Amendments Including Return of Standard VAT Rate to 20%

29 January 2025

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Proposed Changes

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Slovak Republic

The Slovak parliament is considering four draft bills that include amendments to the VAT Act. If approved, the measures of the bills would apply from 1 July 2025. The first bill would expand the scope of the 5% reduced VAT rate to include certain mixes and doughs for the preparation of baked goods in order to provide greater access to gluten-free flours for individuals with celiac disease. The second bill would expand the scope of 5% rate to menstrual hygiene products, including sanitary napkins and tampons. The third bill would replace the EUR 50,000 VAT threshold based on the previous...