VAT rates

1. Standard VAT Rate : 19% (applied since 13/1/2014)
It is chargeable on all taxable supplies of goods and services and on imported goods unless goods or services fall under the following categories:

2. Zero rate of VAT (0%)

Ø Hiring and repairing of ships and aircrafts, services to meet the immediate needs of ships and aircrafts

Ø Supplies of goods under a customs arrangement

Ø Supplies of goods where the Commissioner of VAT is satisfied that the goods have been exported or have been purchased by a registered person in another Member State

Ø From 1 July 1992 to 9 January 2011, supplies of pharmaceuticals and foodstuffs other than foodstuffs supplied by a catering business
Ø Until 31 October 2020, certain goods imported from third countries to combat Covid-19 (provided they are imported on behalf of an official authority such as the Ministry of Health, {see Commission Decision C(2020) 2146 final}

3.1 From 1 February 2002 to date:

Ø Supply of coffins and funeral services

Ø Supply of services by writers, artists, composers and performing artists of works of art and their royalties

Ø Supplies of fertilisers, insecticides, animal feed, live animals, seeds, non-bottled water, ice, dried fruits, books, newspapers, periodicals, liquefied gas, certain appliances for disabled persons and patients

Ø Carriage of passengers and their accompanying luggage by urban or rural bus, where each passenger pays a fare

Ø Letting of places on camping or caravan sites

Ø Hairdressing services

Ø Renovation and repairing of private dwellings by a taxable person including plumbing, electrical, carpentry, painting and construction work, excluding materials which account for over fifty percent (50%) of the value of the total renovation service

Ø Supplies of animal feed, including feed for birds and fish

Ø Confectionery goods

Ø Manufactured drinks, fruit drinks, excluding soft drinks, alcoholic beverages, beer and wine

Ø Supply of pharmaceuticals (see Circular EE 206) or the supply of vaccines for medical or veterinary [use] (until 9 January 2011), excluding those classed under code CO 3002 of the Combined Nomenclature

o Products used for contraception

o Products used for sanitary protection, medical equipment intended solely for personal use by disabled persons, children's car seats

o Admission to shows, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities, admission to sporting events and use of sporting facilities
o Repair of medical equipment and certain products for disabled persons and the provision of medical and dental services and thermal treatment not exempt from the tax, excluding medical examinations or procedures for cosmetic or aesthetic purposes only

Catering services by school canteens

Ø All foodstuffs for human consumption with the exception of alcoholic beverages, beer, wine and soft drinks (on which the rate was 15%)

Ø Supply of pharmaceuticals used for prevention of illnesses and treatment for medical or veterinary purposes (see circular EE206_in Greek)

Ø Supply of vaccines for medical and veterinary use

Ø Supply of food preparations or drinks (excluding alcoholic beverages, beer, wine and soft drinks) and/or both with or without transportation not accompanied by other support services (take away or delivery)

From 1 October 2011, the 5% reduced rate of VAT is charged on renovation services for dwellings used or intended for use by a beneficiary as a permanent residence.

Information on renovation and repairing of private dwellings can be found in Circular 199 (in Greek).
3.6 Supply or construction of a dwelling used as a permanent primary residence (as of 1 October 2011).
According to Table C (Supply or Construction of Dwelling) in the Fifth Annex to Law 95(I)/2000, as amended, persons applying for the reduced rate of five percent (5%) must submit a solemn declaration (using the necessary form) stating that they do not have any other dwelling in the Republic used as their permanent primary residence, to which a contract of sale with the necessary stamp duty affixed must be attached for dwellings which are purchased or constructed by a developer.
Additional information can be found in Circulars 210 and 212 (in Greek).

3.7 From 1 July 2020 to 10 January 2021:

Ø Carriage of passengers and their accompanying luggage within the Republic by urban, intercity or rural taxi or by tourist, excursion or intercity coach
Ø Restaurant services and other catering services (see Circular EE 146, 146A _in Greek))
Ø Accommodation in hotels, tourist accommodation and similar establishments, including the provision of holiday accommodation

4.1 From 27 June 2018 to date:
Supply of goods and services by retirement homes not exempt under paragraph 7 of the Seventh Annex

4.2 From 1 August 2005 to date:
Carriage of passengers and their accompanying luggage within the Republic by urban, intercity or rural taxi or by tourist, excursion or intercity coach (excluding the period from 1/7/2020-10/1/2021 when the reduced rate of 5% applies)

4.3 From 1 January 2006 to 9 January 2011:

Ø Restaurant services and other catering services (see Circular EE 146, 146A _in Greek).
Ø Accommodation in hotels, tourist accommodation and similar establishments, including the provision of holiday accommodation
Ø Carriage of passengers and their accompanying luggage by domestic sea transport

Ø Leasing or letting of immovable property for residential purposes (see Circular EE 220 _in Greek).
Ø Supply of immovable property (buildings or parts of a building and the land on which the building stands for which an application for planning consent was filed after 1 May 2004 and which were supplied before their first occupation are taxed at the standard rate of VAT of 17%)
Ø Financial services
Ø Lotteries
Ø Medical care
Ø Social care
Ø Education
Ø Sport
Ø Cultural services, etc.