{"id":"sk/tax/vat-standard","catalog":"BC-001218","title":"DPH — základná sadzba","title_cs":"DPH — základní sazba","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/ezbierky/pravne-predpisy/SK/ZZ/2004/222/","retrieved":"2026-06-18","quote":"Základná sadzba dane na tovary a služby je 23 % zo základu dane.","quote_cs":"Základní sazba daně na zboží a služby je 23 % ze základu daně.","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.","name_en":"Act No. 222/2004 Coll. on VAT, § 27 para. 1 (slov-lex.sk)"},"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","name_en":"Financial Administration of the Slovak Republic — VAT rates"}],"sources_count":2,"verification":{"is_real":true,"method":"official-source-check","checked":"2026-06-28","checked_by":"hermes","note":"The provided quote directly states the standard VAT rate is 23%."},"freshness":{"source_dated":"2025-01-01","retrieved":"2026-06-18","last_checked":"2026-06-28","next_check":"2026-07-05","cadence_days":7,"volatility":"volatile","stale":true,"source_hash":"1833ee7d426130b4"},"lang":{"native":"sk","en":"en"},"created":"2026-06-04","updated":"2026-06-28","claim_type":"official"}