{"id":"sk/tax/vat-standard","catalog":"BC-001218","title":"DPH — základná sadzba","title_en":"VAT — standard rate","value":23,"unit":"%","period":"2026","valid_from":"2025-01-01","valid_to":null,"applies_to":"SK","source":{"name":"Zákon č. 222/2004 Z. z. o DPH, § 27 ods. 1 (slov-lex.sk)","url":"https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2004/222/","retrieved":"2026-06-18","quote":"Základná sadzba dane na tovary a služby je 23 % zo základu dane.","law_ref":"222/2004","published":"2025-01-01","published_kind":"amendment","quote_en":"The standard tax rate on goods and services is 23 % of the tax base."},"confidence":"high","status":"ok","corroboration":[{"name":"Finančná správa SR — Sadzby DPH","url":"https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/sadzby-dane","retrieved":"2026-06-04"}],"sources_count":2,"verification":{"is_real":true,"method":"cross-checked proti viacerým nezávislým zdrojom","checked":"2026-06-04","checked_by":"botcorpus verifikácia (3 paralelné výskumné agenty, cross-check)","note":"Reálny fakt overený z 2 nezávislých zdrojov — nie halucinácia.","note_en":"A real fact verified from 2 independent sources — not a hallucination."},"freshness":{"source_dated":"2025-01-01","retrieved":"2026-06-18","last_checked":"2026-06-18","next_check":"2026-06-25","cadence_days":7,"stale":false,"source_hash":"1833ee7d426130b4"}}