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Learn moreIncludes details regarding VAT application for combined supplies and advance payments
The tax authority on November 25, 2024, published a guide on the new value added tax (VAT) rates for energy supplies effective from January 1, 2025—the standard VAT rate will increase from 20% to 23%, and the reduced VAT rate (including for electricity) will increase from 10% to 19%.
The guide includes details regarding VAT application for combined supplies and advance payments.
Tomas Ciran | tciran@kpmg.sk
Zuzana Blazejova | zblazejova@kpmg.sk
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