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New version applies from 29/12/2007. 79 provisions change. Later versions: 01/01/2009, 21/01/2009, 01/06/2009, 24/07/2009, 01/01/2010, 15/01/2010, 09/04/2010, 11/08/2010, 01/01/2011, 01/01/2013, 01/07/2013, 15/08/2013, 01/01/2014, 01/01/2015, 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Article 130 is deleted from 29/12/2007.

View as of 29/12/2007 What changes

Article 130

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Article 130

Slovakia may continue to apply a reduced rate of not less than 5 % to the following transactions:

(a)

the supply of construction work for residential housing not provided as part of a social policy, excluding building materials, until 31 December 2007;

(b)

the supply of heat energy used by private households and small entrepreneurs who are not subject to VAT for heating and the production of hot water, excluding raw materials used to generate heat energy, until 31 December 2008.