VAT Rates in Greece
Updated Greek VAT rate tables
A taxable supply refers to the provision of goods or services that are liable to be charged with a VAT rate, which includes the zero rate. The standard VAT rate in Greece is 24%, and certain goods and services are eligible for a reduced VAT rate of 13% and 6%.
Additionally, there are preferential rates of 17% applicable to specific islands such as Chios, Kos, Leros, Lesbos, and Samos. However, some services like health and medical services are exempted from VAT.
VAT Rates in Greece
| Standard VAT rate | |
| A standard VAT (Value-Added Tax) rate is each country’s most typical VAT rate applied to goods and services. It is applied to the majority of goods and services, with some exceptions, such as essential items or other specific goods or services that may have a reduced rate and are presented below. | |
| Rate | Good or Services |
| 24% | All goods or services not included in the reduced rates table below |
| Reduced VAT rates | |
| Certain goods and services are eligible for reduced VAT rates. as essential items or other specific goods or services that may have a reduced rate and are presented below. | |
| Rate | Good or Services |
| 17% | “Preferential standard VAT rate”- supplies made in the islands of Chios, Kos, Leros, Lesbos, and Samos as certified by the Ministry of Immigration and Asylum |
| Imports | |
| Acquisition of goods from other EU member states | |
| Provision of goods and services that are materially supplied in their entirety on the respective islands by individuals or entities established there | |
| Supply of goods from other regions of Greece to individuals or entities established on these islands. | |
| The special rates mentioned earlier are not valid for tobacco products or means of transportation. | |
| 13% | “Reduced rate” |
| Bread | |
| Dairy products such as eggs, milk, cheese, and other similar product | |
| Fish and shellfish | |
| Fruits, vegetables, and fruit juices. | |
| Meat | |
| Olive oil and vinegar | |
| Salt | |
| Flour and certain types of pasta | |
| Honey, confectionery, cocoa, and related preparations | |
| Various other food products | |
| Live animals | |
| Coffee and tea | |
| Certain types of baby formulas and other nutrition products for children | |
| Certain medicines, except those included in the super-reduced rates | |
| Certain goods intended for use by and for disabled people | |
| Bicycle helmets | |
| Accommodation services provided by retirement homes, boarding schools, and accommodations for individuals with disabilities, mental retardation, and mental disorders | |
| Hotel accommodation services, including bed and breakfast services. However, if the accommodation includes lunch, dinner, or all-inclusive services, a portion of the price may be subject to the standard VAT rate | |
| Provision of food, prepared meals, and sweets (excluding beverages) by restaurants, cafeterias, and similar establishments (excluding entertainment centers) for on- or off-site consumption. | |
| 6% | “Super reduced rate” – certain goods and services |
| Certain pharmaceutical, health and medical supplies: Many countries apply the super-reduced VAT rate to certain pharmaceutical, health, and medical supplies, including prescription medicines, medical devices, and medical equipment. This is because these items are considered essential for maintaining public health | |
| White sticks and Braille typewriters for persons with visual impairments: The super-reduced VAT rate may also apply to certain items that are designed to assist people with disabilities. For example, white sticks and Braille typewriters are important tools for people with visual impairments and are therefore often eligible for the super-reduced VAT rate. | |
| Human vaccines: Human vaccines are also typically included in the list of items that are eligible for the super-reduced VAT rate. This is because vaccines are critical for preventing and controlling the spread of infectious diseases, which can have serious public health consequences. | |
| Electricity, gas and heating: These essential utilities are often eligible for the super-reduced VAT rate, as they are considered basic necessities for daily living. | |
| Books, including e-books, and picture books for children: In many countries, books and e-books are eligible for the super-reduced VAT rate, as they are seen as important educational and cultural goods. Picture books for children may also be included in this category, as they can play an important role in early childhood development. | |
| Printed newspapers and magazines: Printed newspapers and magazines may also be eligible for the super-reduced VAT rate, as they are considered important sources of information and public discourse. | |
| Printed and handwritten music | |
| Tickets for theaters and concerts | |
| 0% | Zero rated products |
| Exports and intra-Community supplies | |
| Services related to work on movable property that has been acquired or imported for the purpose of undergoing such work in Greece and is then exported outside of the European Union (EU) by the supplier, the customer, or other authorized parties. | |
| Goods supplied to officially recognized unions, foundations, and other not-for-profit legal entities, if such goods are exported outside the EU by these organizations in the context of their humanitarian, charitable, and educational activities. | |
| Services, including transport and ancillary transactions, that are directly connected with the exportation of goods. | |
| Services provided by agents or other intermediaries who act on behalf of another person for the transactions described in this section. | |
| The supply and import of ships used for offshore navigation, passenger transportation, commercial, industrial, or fishing activity, coastal fishing vessels, ships for dismantling, warships, state-owned vessels, lifeboats, and other maritime assistance vessels. | |
| The delivery and import of articles and materials intended to be used or incorporated on board ships. However, this exemption does not apply to private vessels for recreation or sport and leasing of professional pleasure ships by Greek VAT-registered lessors or voyages through Greek waters. | |
| The supply and import of aircraft for use by the armed forces, airlines operating mainly on international transport, and supplies of goods for the fueling and provisioning of such aircraft, as well as supplies of goods incorporated or used in them. However, the provision does not apply to the supply of private craft intended for recreation or sport. | |
| Supplies of goods under diplomatic and consular arrangements and supplies of goods and services to international bodies and their members. | |
| Transport of persons by sea or air from Greece to places abroad and vice versa. | |
| Supplies of goods under suspending customs regimes or VAT warehousing arrangements. | |
| The supply of services and goods closely linked to welfare and social security, as well as to the protection of children and youth performed by legal persons governed by public law or other organizations or foundations authorized by the state. | |
| Certain donations to the government. | |
| Exempt From VAT | |
| Services provided by Hellenic Post, including incidental goods supplied in connection with those services | |
| Non-commercial activities of national radio and television networks. | |
| Medical care services, diagnostic services, and goods and services closely related to them, provided by state bodies. | |
| Medical care services provided by medical professionals, as well as services provided by psychologists, midwives, nurses, physiotherapists, speech and occupational therapists. | |
| Services provided by dental technicians, and goods related to dental prostheses supplied by dentists and dental technicians. | |
| Human organs, blood, and milk supplied for medical purposes. | |
| Services provided by unions or associations to their members, as long as these services are directly necessary for the exercise of their activity and provided against contributions to joint expenses. | |
| Goods and services supplied to European and international organizations, charitable domestic organizations, foreign countries and embassies to meet the needs of refugees, as introduced under Law 4410/2016. | |
| Transportation of sick or injured individuals using specialized vehicles that have been approved by the relevant public authority. | |
| Provision of education in general, as well as goods and services closely related to education, by public educational entities or other recognized educational institutions. | |
| Private tuition provided by teachers at all educational levels, except for tuition at fee-paying schools, which is subject to the standard VAT rate. | |
| Financial services, including banking, financial services, insurance, and reinsurance. | |
| Transactions, including negotiation, involving currency, bank notes, and coins used as legal tender, except for coins and bank notes intended for collectors. | |
| State lotteries, gaming, and betting activities. | |
| Services whose value is included in the taxable amount on import. | |
| Certain supplies and leases of immovable property | |
| Goods that are exempt from VAT on import, and therefore not eligible for exemption upon supply within the country. | |
Many countries implemented temporary changes to their Value-Added Tax (VAT) rates as a response to COVID-19. The most common adjustments were reductions in VAT rates for goods and services offered by businesses severely affected by the economic impact of the pandemic, especially within the hospitality industry. To learn more about the implications of COVID-19 in Greece and get informed on the latest VAT news, visit our Global VAT News page by clicking here.
If you wish to get informed about all VAT rates in Europe of VAT rates in the World you can view our dedicated page by clicking on the respective title.
Last Updated: 20/03/2024
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
Selling in Greece?
We offer an end to end VAT Compliance package
