What will change from 1 July 2025 with the amended Excise Duties Act and the VAT Act?
On 10 June 2025, the National Council of the Slovak Republic passed an amendment to Act No. 609/2007 Coll. on Excise Duties on Electricity, Coal and Natural Gas, and amendments and supplements to Act No. 98/2004 Coll. on Excise Duties on Mineral Oil, as amended, which amends and supplements several acts.
An overview of the most significant changes in the selected Acts is given below:
Changes in the Act on Excise Duties on Electricity, Coal and Natural Gas
Cutting the red tape
In order to reduce the administrative burden, the registration process has been simplified for eligible electricity consumers already registered as taxpayers. Each entity will be assigned only one registration number and will preferably be registered as a taxpayer.
Repealed obligation for small electricity producers
By clarifying the definition of an electricity undertaking, small electricity producers, such as hospitals, that generate up to 5 MW of electricity, no longer have the obligation to register as electricity taxpayers if the electricity is produced from already taxed coal, natural gas or mineral oil.
Modified legislation on electricity sharing
The legislator legally defined situations such as electricity sharing or electricity supply to a charging station, which will from now on be considered as electricity supply to the end consumer.
Repealed obligation to prove the authorisation
Annulled obligation of eligible consumers to prove to the supplier that the consumer is authorized to receive electricity, coal or natural gas exempted from tax. The supplier can verify the aforesaid on the website of the financial administration.
Changes to the Act on Excise Duty on Tobacco
Definition of the sale of smokeless tobacco products
The definition of remotely sold smokeless tobacco and tobacco-related products (e.g. e-commerce) has been added.
Even the delivery to the end consumer within the Slovak Republic will be considered the sale of these products if the e-commerce operator has its registered office or permanent residence in the Slovak Republic, but the goods are delivered from a warehouse in another EU Member State.
Extended list of persons eligible for tax refunds
Tobacco and tobacco-related product manufacturers are now listed amongst entities eligible for refund of tax on smokeless tobacco or tobacco-related products.
Repealed provisions on tax refund for samples
The provisions allowing for the refund of tax for samples taken for inspection purposes, and for products destroyed by the customs office, have been repealed.
New electronic control stamp system
Provisional rules for the new electronic control stamp system have been added.
Changes to the Value Added Tax Act
Obligation to correct the tax base and import duty
The taxpayers’ obligation to correct the tax base and the tax levied on imported goods not subject to duties levied by the customs office has been introduced, if there are some additionally changed import-related costs which affect the tax rate but do not change the customs value of the goods. It specifies how the respective tax declaration should be corrected.
Adjusted right of deduction for self-taxation
More clarity was introduced regarding the right to adjust tax deductions in case of self-taxation when importing goods into the country.
Procedure to change the use of fixed (investment) assets
The procedure for adjusting the tax deducted if either the purpose or the scope of use of the fixed assets changes, has been clarified.
Extension of the reduced tax rate on goods
The range of goods eligible for the reduced tax rate of 5% has been extended.
The reduced tax rate will also apply to gluten-free groats and semolina made from other cereals, gluten-free flour mixes and doughs for bakery products such as bread, sweet pastries, cakes, biscuits, and others; and to all newspapers, magazines and press that comply with the maximum allowed advertising and erotic content.
Extended reduced tax rate on services
The list of services eligible for the reduced tax rate of 5% has been extended.
The reduced tax rate will also apply to theatre tickets, puppet theatre tickets, opera, ballet, musical tickets and similar cultural events, museum and exhibition admission fees, except for trade exhibitions. The reduced tax rate will not apply to concert tickets.
The approved amendments enters into force on 1.7.2025
However, some selected provisions do not enter into force until 1.9.2025.
