As previously reported, the Slovak Republic increased the VAT rate on high-sugar and high-sodium foods from 19% (reduced rate) to 23% (standard rate), including on sweets/confections, sweetened soft drinks, and salty snacks, which was implemented by specifically excluding certain goods in the list of goods eligible for the 19% rate. The increase was made through Law 261/2025 of 24 September 2025, effective 1 January 2026.
On 4 March 2026, the Slovak Financial Administration issued Guidance…