{"id":3308,"date":"2025-12-30T10:19:21","date_gmt":"2025-12-30T09:19:21","guid":{"rendered":"https:\/\/taxadvisory.sk\/?p=3308"},"modified":"2025-12-30T10:19:21","modified_gmt":"2025-12-30T09:19:21","slug":"changes-in-vat-rates-for-selected-types-of-food","status":"publish","type":"post","link":"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/changes-in-vat-rates-for-selected-types-of-food\/","title":{"rendered":"Changes in VAT Rates for Selected Types of Food"},"content":{"rendered":"

Effective from 1 January 2026, the standard VAT rate (23%) will once again apply to selected types of food with increased sugar and salt content. These items, which are taxed at a reduced 19% rate in 2025, include the following categories of the Combined Nomenclature:<\/p>\n

    \n
  1. caramel in various forms<\/li>\n
  2. confectionery (including white chocolate) not containing cocoa (e.g., chewing gum, candies, pastilles, dragees, marzipan, fruit caramels, etc.)<\/li>\n
  3. chocolate and other food preparations containing cocoa (e.g., sweetened cocoa powders, chocolate\/cocoa pastes, chocolate bars, blocks, cocoa-based spreads)<\/li>\n
  4. mixes and doughs intended for the preparation of gingerbread and similar products, sweet biscuits, waffles and wafers, cookies, other baked goods and cakes (e.g., sweet cereals, puffs, etc.)<\/li>\n
  5. gingerbread and similar products<\/li>\n
  6. sweet biscuits<\/li>\n
  7. waffles and wafers<\/li>\n
  8. cookies<\/li>\n
  9. sweet or flavoured cereals, salted snacks<\/li>\n
  10. other items (e.g., cakes)<\/li>\n
  11. for example, savoury muffins, bakery products such as fornetti, savoury pies<\/li>\n
  12. potato chips (fried or baked), salted or flavoured<\/li>\n
  13. vegetables and fruit preserved with sugar<\/li>\n
  14. jams, fruit jellies, marmalades, fruit or nut pur\u00e9es and pastes with added sugar or sweeteners<\/li>\n
  15. fruit and nuts otherwise prepared or preserved \u2013 e.g., peanuts, peanut butter, roasted almonds and pistachios<\/li>\n
  16. fruit, vegetable, and nut juices \u2013 only if added sugar content exceeds 5 g\/100 ml<\/li>\n
  17. preparations based on coffee extracts or essences (e.g., 3\u2011in\u20111 coffee)<\/li>\n
  18. preparations based on tea or mat\u00e9 extracts or essences (e.g., sweetened instant tea granules)<\/li>\n
  19. ice cream and similar frozen products<\/li>\n
  20. sugar syrups, syrups containing other sweetening ingredients (e.g., glucose, maltodextrin), compound alcoholic preparations used for beverage production<\/li>\n
  21. sweetened non\u2011alcoholic beverages, except for dietary drinks listed by the Ministry of Health of the Slovak Republic (Act No. 363\/2011 Coll.), milk and yogurt drinks (if they do not contain coffee, tea, or their substitutes), and other selected non\u2011alcoholic beverages that contain neither sugar nor sweeteners and also do not contain coffee, tea, or their substitutes.<\/li>\n<\/ol>\n

    The Combined Nomenclature codes for the affected food categories are provided in the annex.<\/p>\n

    For goods classified under Chapters 18 and 19 of the Combined Nomenclature, exceptions apply if the product is a dietary food listed by the Ministry of Health of the Slovak Republic.<\/p>\n

    Annex<\/u><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    1. 1702 90 71 a\u017e 1702 90 79 a 1702 90 95<\/td>\n<\/tr>\n
    2. 1704<\/td>\n<\/tr>\n
    3. 1806<\/td>\n<\/tr>\n
    4. 1901 20 00<\/td>\n<\/tr>\n
    5. 1905 20<\/td>\n<\/tr>\n
    6. 1905 31<\/td>\n<\/tr>\n
    7. 1905 32<\/td>\n<\/tr>\n
    8. 1905 90 45<\/td>\n<\/tr>\n
    9. 1905 90 55<\/td>\n<\/tr>\n
    10. 1905 90 70<\/td>\n<\/tr>\n
    11. 1905 90 80<\/td>\n<\/tr>\n
    12. 2005 20 20<\/td>\n<\/tr>\n
    13. 2006 00<\/td>\n<\/tr>\n
    14. 2007<\/td>\n<\/tr>\n
    15. 2008<\/td>\n<\/tr>\n
    16. 2009<\/td>\n<\/tr>\n
    17. 2101 12 92<\/td>\n<\/tr>\n
    18. 2101 20 92<\/td>\n<\/tr>\n
    19. 2105 00<\/td>\n<\/tr>\n
    20. 2106 90 20 a\u017e 2106 90 59<\/p>\n

    21. 2202<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>

    <\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":3013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54],"tags":[],"class_list":["post-3308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/comments?post=3308"}],"version-history":[{"count":3,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3308\/revisions"}],"predecessor-version":[{"id":3311,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3308\/revisions\/3311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media\/3013"}],"wp:attachment":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media?parent=3308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/categories?post=3308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/tags?post=3308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}