Value Added Tax

What generally applies

The Value Added Tax (VAT) is an indirect tax derived and imposed by the Community Law in the member states of the European Union. It is a consumption tax applied to almost all goods and services bought and sold for use or consumption in the EU.
In accordance with the provisions of Article 98 of Council Directive 2006/112/EC, as applicable, the Member States of the European Union may apply one or two reduced VAT rates to supplies of goods and services of the categories included in Annex III of the above Directive.
In our country, according to article 21 and Appendix III of the VAT Code. (Law 2859/2000), which incorporated the provisions of the above Directive, a reduced 13% or super-reduced 6% VAT rate is applied for the goods described in Annex III.

The case of the disabled

In particular, in Annex III of the VAT Code, there are relevant provisions for goods and services intended to serve people with disabilities and subject to a reduced (13%) or super-reduced (6%) VAT rate. For these goods, in addition to their general description, the tariff class to which they belong is also mentioned for reasons of full clarification.

These goods, among others, include:

  • Special lifting devices (stairs, lifts, hoists and the like),
  • Pushchairs and other vehicles with a motor or other propulsion mechanism,
  • Orthopedic articles and devices and devices for facilitating hearing for the deaf,
  • Sticks and software for computers intended to serve the visually impaired,
  • Bath seats for the disabled,
  • Tracheostomy systems and tracheal tubes.