Complex VAT system for food
Within the fiscal consolidation, the government not only increased the basic VAT rate from 20% to 23%, but also introduced new VAT rates and increased the system complexity. Beet juice, for example, has a 5% VAT, but beetroot itself has 19%. Eggs are not among the staple foods with 5% VAT, unlike cakes and cracklings. Legumes are included, but not dried or canned; in Slovakia, most beans and lentils are sold dried or canned. Kohlrabi has 5% and carrots 19%; carrot juice 5%.(dennikN.sk)
The situation in restaurants is also complex. A 5% VAT rate applies on food eaten in restaurants, 19% on food taken away by customers, and 23% on food delivered by couriers. Restaurants charge 19% VAT on soft drinks and 23% on alcoholic drinks.
(stvr.sk)
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