The Financial Administration of the Slovak Republic has published guidance on the change in the VAT rate for accommodation services with effect from 1 January 2025. As previously reported, legislation signed into law in October 2024 introduced several VAT amendments, including an increase in the reduced VAT rate of 10% to 19% (5% rate maintained) along with the revision of the goods and services subject to the reduced rates, including that the 5% rate applies to accommodation services. The g…