VAT Rate to Be Reduced Not Only for Ski Lifts But also for Gastronomy Sector (2)

Bratislava, December 6 (TASR) – The value added tax (VAT) rate will be temporarily reduced to 10 percent not only for cable cars and ski lifts but also for restaurant and catering services, according to an amending proposal tabled by MP Karol Kucera (OLaNO) to the Government-sponsored amendment to the VAT Act, which Parliament approved on Tuesday. The reduced tax rate to 10 percent is to be in place until the end of March 2023. It concerns the transportation of people by cable cars and ski lifts, it will also be applied to making indoor and outdoor sports facilities available and to entrance fees to artificial swimming pools. The move is justified by the high energy demand. VAT will also be reduced to 10 percent for restaurant and catering services. It will be applied during the given period to the serving of food and drinks, if they are accompanied by services, such as the provision of waiting staff, a space for consumption or washable dishes and cutlery. In this case, the performance is assessed from the point of view of VAT as the provision of a service. If the food or drink itself is supplied without these services, it will be subject to the basic VAT rate. am/mcs