Legislation

As of April 1, 2009 shall take effect on measures of the Ministry of Labor, Social  Affairs and Family of the Slovak Republic no. 110/2009 of 16 March 2009 on the amounts of subsistence, which vary in the amount of subsistence provided for a business trip. Changes in amounts of subsistence are based on the fact that prices of food and alcoholic beverages in restaurants has risen by more than 5% over a calendar month when the amount of subsistence was last increased. Entitlement of employees and freelancers / self-employed for new amounts of subsistence is effective as of 1 April 2009.

Under the new measures of  the labor ministry on the amounts of the subsistence is subsistence amount for the time zone from 5 to 12 hours set at 3.60 EUR.

In accordance with the Labor Code, the value of catering vouchers must be at least 75% of their meals provided on a business trip in this time zone which under current legislation means an increase of minimum denomination of catering vouchers to 2.70 EUR.

Under the current  Law on Income tax and a new measure of labor ministry regarding subsistence amounts, freelancers / self-employed may reduce the tax base by up to 3.60 EUR for each worked day. The condition is that they are not entitled to an allowance for meals in connection with the performance of dependent work and they do not apply to expenses for meals otherwise. Tax expenditures is also a service charge, even if the entrepreneur pays value added tax as it does not qualify for the deduction.

The easiest solution to use this legal option is the purchase catering vouchers Ticket Restaurant^®. Currently the best vouchers for self-employed are the ones with a nominal value of 3.60 EUR.