Pursuant to Law 5073/2023 as published in the Official Gazette on December 11, 2023, the temporary 13% reduced VAT rate in Greece that applied the provision of services in cafes, restaurants, and pastry shops, as well as the 6% rate on protective face masks and gloves due to Covid-19, has expired. Since January 1, 2024 these supplies are subject to the 24% VAT rate in Greece.
The supply of coffee, cocoa, tea, chamomile, and similar beverages will remain at 13% until June 30, 2024. The temporary 13% reduced rate applied to transportation services also expires on December 31, 2023, except for taxi only transportation services, which will remain at the 13% rate until June 30, 2024.
Further, the 6% super reduced rate for defibrillators, cinema tickets, and certain other medical equipment has been made permanent from January 1, 2024. The 13% reduced rate has also become permanent for art imports, zoo tickets, and specific services from gyms and dance schools since January 1, 2024.
Please note that pursuant to Law 5079/2023 published on December 23, 2023, a 13% VAT rate on non-alcoholic beverages sold as goods has been made permanent despite Law 5073/2023 previously indicating that this rate would expire.
Law 5073/2023 can be found here and Law 5079/2023 here (in Greek).
