In order to choose the rate to use in your transactions, we are listing the VAT rates in force which may change by law based on the fiscal needs of the country. The following rates are specifically in force:

a) The regular rate which is set at 24% on the taxable value (in force since 1/6/2016).

b) The reduced rate which is 13% on the taxable value.
 

Indicatively listed:

• Basic widely consumed products such as bread, milk, meat, fish, olive oil, cheese, pasta, flour, cereals, vegetables, coffee, tea, salt, vinegar, various food preparations based on cereals, flours, starches, live animals, items serving persons with special needs, agricultural supplies, children’s car seats, infant diapers, cyclists’ helmets etc.
• Services like stay in tourist accommodation, provision of residential care services for children, elderly persons, patients etc., operation of restaurants, cafes, pastry shops and relevant businesses etc.

c) The super-reduced rate set at 6% of the taxable value.
 

Indicatively listed:

• Medicines, books, newspapers, magazines, tickets for theater performances and concerts, electricity, natural gas etc.

Moreover, following a relevant decision by the Finance Minister, the aforementioned rates are applied reduced by 30% and set at 17%, 9% and 4% respectively on the islands Leros, Lesvos, Kos, Samos, Chios.
 

You should know that:

For goods and services with reduced rates of 13% and 6% you will have to consult Appendix III of the VAT Code.

Remember:

For more information on VAT rates click here (p. 59-60 Q&A manual on tax issues, April 2020)