付加価値
Value added tax in Slovakia is provided by the Act No. 227/2007 Coll. on the value added tax and other amendments. This legal framework is based on the Sixth Council Directive 77/388/EEC and other European legal acts. Standart rate for value-added tax is 20% but there are exceptions where reduced rate of 10% can be applied. Reduced VAT rate stands for goods such as pharmaceutical health products,printed materials and media and important groceries like bread,milk,meat which are classified under selected codes of the Common Customs Tariff.