Slovakia (SK) Data

 

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 20%
Reduced 10%

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1993 5 23
01/08/1993 6 25
01/01/1996 6 23
01/07/1999 10 23
01/01/2003 14 20
01/01/2004 19
01/01/2007 10 19
01/05/2010 6 | 10 19
01/01/2011 10 20

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 20

10

 
2 Water supplies 20  
3 Pharmaceutical products 10  
4 Medical equipment for disabled persons 10  
Children’s car seat 20  
5 Transport of passengers (+see n° VI) 0

20

 
6 Books 10  
Books on other physical means of support 10  
Newspapers 20  
Periodicals 20  
7 Admission to cultural services (shows, cinema, theatre) Ex  
20  
Admission to amusement parks 20  
8 Pay TV/ cable TV Ex Public radio and TV broadcasting, excluding those of a commercial nature
20  
TV licence Ex Public radio and TV broadcasting, excluding those of a commercial nature
20  
9 Writers, composers, etc. 20  
10 Social housing 20  
10a Renovation and repairing of private dwellings 20  
10b Window cleaning and cleaning in private households 20  
11 Agricultural inputs 20  
12 Hotel accommodation 20  
12a Restaurant and catering services 20  
13 Admission to Sporting events 20  
14 Use of Sporting facilities 20

Ex

 
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 20

 

Ex

 
16 Supplies by undertakers and cremation services 20  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec Ex  
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 20  
19 Minor repairing (including mending and alteration) of:    
Bicycles 20  
Shoes and leather goods 20  
Clothing and household linen 20  
20 Domestic care services (**) 20  
21 Hairdressing 20