Slovakia: Temporary VAT Reduction for Certain Facilities and Restaurant and Catering Services effective 1 January 2023

Stephanie Melhem
December 16, 2022

The Parliament of Slovak Republic approved an amendment of the VAT law temporarily reducing the VAT rate on the transportation of people by ski lifts, sports facilities, swimming pools, and for restaurant and catering services. These supplies will apply a reduced VAT rate of 10% effective 1 January 2023. This is a temporary rate reduction valid until 31 March 2023.

The VAT amendment can be found here.

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Stephanie Melhem

Stephanie Melhem is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Stephanie specializes in research and analysis of global VAT and GST. Stephanie received a B.S. with distinction in Applied Legal Studies from Suffolk University and a J.D. from the University of Massachusetts School of Law. Stephanie is a member of the Massachusetts Bar and New Hampshire Bar.
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