Slovakia Expands Reduced VAT Rate from 1 July 2025

From 1 July 2025, important changes to the Slovak VAT Act came into effect under Act No. 181/2025 Coll. The amendments expand the list of goods and services eligible for the reduced 5% VAT rate, as detailed in Annexes No. 7 and No. 7a of the VAT Act.

VAT Rate Changes Effective on July 2025

Reduced VAT for Gluten-Free Foods

The law introduces tax relief for certain gluten-free products. The following goods are now taxed at 5% VAT:

• Groats and meal from other cereals (ex 1103 19 90) – provided the gluten content does not exceed 20 mg/kg.
• Mixes and doughs for bakery goods (ex 1901 20 00) – for example bread, pastry, cakes, biscuits, and similar products, again only if the gluten content is below 20 mg/kg.

This change is designed to make gluten-free products more affordable for consumers who rely on them for health reasons.

Learn more about the updated VAT return form applicable as of 1 July 2025.

Discover the amendments to the Slovak VAT Law effective as of 1 July 2025.

Reduced VAT for Newspapers, Magazines, and Periodicals

Another significant amendment concerns printed publications. Until now, the reduced rate applied only to titles published at least four times a week. From 1 July 2025, this condition has been removed.

The 5% VAT rate now applies to all newspapers, magazines, and periodicals that contain no more than 50% advertising content, and contain no more than 10% erotic content.

This change widens the scope of reduced VAT and supports a broader range of press publications, regardless of their frequency of publication.

Reduced VAT for Cultural Services

The amendment also extends the reduced VAT rate to certain cultural services listed in Annex No. 7a of the VAT Act. These include:

• Theatrical performances, puppet theatre, opera, ballet, musicals, and similar cultural events (90.02.11 and 90.04.10) – only the admission fees.
• Museum and exhibition entrance fees (91.02.10) – except for events with a commercial focus.

It is important to note that music concerts remain excluded and continue to be taxed at the standard 23% VAT rate.

As key takeaways:

• From 1 July 2025, gluten-free foods and a wider range of printed publications benefit from the reduced 5% VAT rate.
• Cultural services such as theatre, opera, ballet, and museums also qualify.
• Concert tickets remain subject to the standard 23% rate.

These changes aim to support health-conscious consumers, encourage cultural participation, and strengthen media accessibility. Take a look at the official FAQs from the Slovak tax authorities on the VAT rate changes and the new VAT return form for postponed import VAT accounting effective 1 July 2025.

Discover the postponed import VAT accounting model recently introduced in Slovakia.

VAT Rate Changes Introduced on January 2025

The Slovak Republic is set to make significant adjustments to its VAT rates starting in 2025. On 18 October 2024, the Slovak government approved legislation proposing several key changes to VAT rates, aimed at generating additional revenue for the state budget.

The changes include:

• An increase in the standard VAT rate from 20% to 23%.
• A new reduced VAT rate of 19%, replacing the current 10% rate.
• The super reduced VAT rate of 5% remains unchanged, but new products are added to the current list. The following supplies of goods and services will be included at the 5%: basic foodstuffs, pharmaceutical products, medical devices, accomodation, books and printed materials, sports events and certain catering services.

These changes are part of a broader fiscal consolidation package to strengthen the country’s economy. The revised VAT structure will impact several sectors, with certain goods and services moving from reduced to standard rates. For example, alcoholic beverages will be taxed at the new standard rate of 23%, and non-alcoholic beverages served in restaurants at 19%.

Businesses in Slovakia are advised to prepare for these upcoming changes. The current VAT rates can be found in the Slovakian VAT Law.

Find here an overview of the VAT rates in Europe.