Standard VAT rate in EU
The Council Regulation (EU) No. 2016/856 of 25 May 2016 amending Directive 2006/112 / EC on the common system of value added tax, as regards the duration of the obligation to respect a minimum standard rate maintains the level of the minimum standard VAT rate for the next period, at least until 31 December 2017 will take place when a revision of legislation.
The introduction of a permanent standard rate considered by the EU Council was premature and therefore retain their temporary standard VAT rate of 15%. Member States as well as the Slovak Republic are obliged to incorporate this Directive into its law on VAT, no later than 31 August 2016.