Import VAT rates in Greece

Zero rate is applied only on vaccines for the prevention and diagnosis of Covid-19 disease for tariff heading 3002

Applies to contract-based works that are solely connected with the removal of architectural barriers that hinder the mobility of persons with disabilities, in private or public buildings, or buildings of public interest.

Fertilizers

The reduced rate applies on admission to cinemas

The reduced rate applies on admission to theatres' plays and to concerts

For tariff headings 1213, 1214 and 1005, 1103, 1104 reduced rate applies only straw and husks of raw cereals, whether or not chopped, ground, pressed or pelleted, Sweden turnips (turnips), fodder beet, fodder roots, fodder (FOIN, LUZERNE), clovers, fodder cabbage, fodder for lupine, vetch and similar livestock products, whether or not agglomerated in the form of pellets and Corn

For tariff headings 2301, 2302, 2303, 2304, 2305, 2306, 2307, 2308 reduced rate applies only on residues and wastes of industrial foodstuffs

For tariff heading 2309 reduced rate applies only on foods prepared for animals, excluding food for dogs or cats

Reduced rate applies only on books and books for children of tariff headings 4901 and 4903, editions thereof, visual or audio, inscribed on a material backing of tariff headings 8523 and 8543 and on devices of tariff heading 8519. Also, reduced rate applies on music handwritten or printed, illustrated or not, whether or not bound of tariff heading 4904.

On line publications of audiovisual books

The performance of radiotherapy operations - defined in a specific Ministerial Decision - in so far as they are not exempt pursuant to Article 27 of the Greek VAT Code

For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on sugar measuring tapes (3822),luminous system alarm (8531), light signal receiver (8517)

For tariff headings of goods intended to service people with vision disabilities the reduced rate applies only on white sticks (6602) Braille typewriters (8472), on computer programs (jaws, supernova, hall, loudspeaker, fine reader, cellphone programs in Greek and foreign version-mobile speak, speaking phone) (8523), on Braille printers (8443) writing frames for people with reduced abilities vision (Braille) (3926)

For tariff headings of goods intended for the service of persons with vision disabilities, the reduced rate applies only on wristwatches (Braille) (9102), on writing boards (Braille), measures (Braille) (9017), electronic sticks (6602), 4 track cassette tapes (Braille) (8519), Braille display (8528), scanner (8471), Braille note taker (8472)

Reduced rate applies only on dialysis filters, hemodialysis, hemodialysis and plasmapheresis of tariff heading 9018 and lines dialysis, hemodialysis, hemodialysis and plasmapheresis of tariff heading 9018.

For tariff heading 9018, reduced rate applies only on defibrillators

Reduced rate applies only on newspapers and periodicals printed, whether illustrated or with advertisements of tariff heading 4902

For tariff heading 2207 reduced rate applies only on denatured ethyl alcohol which is intended as a raw material for the production of antiseptics and pure ethyl alcohol, non-denatured, of agricultural origin, 95% alcoholic strength, available bottled at retail

•For tariff headings 3401,3402 reduced rate applies only on soap and other preparations for personal hygiene •For tariff headings 3307,3401,2828,3402,3808,3824 reduced rate applies only on antiseptic solutions, antiseptic wipes and other antiseptic preparations

For tariff headings 2844, 3006, 3002, 3822 and 3824 reduced rate applies only on radioactive, shadow and other preparations or reagents for human medicine (for diagnostic or therapeutic purposes). After the cease of EU Directive 2020/2020 on 31/12/2022, the diagnostic rapid and PCR tests are also included in tariff heading 3822 .

Reduced rate applies only on medicaments for human medicine of tariff heading 3003 and 3004 and vaccines and immunological products for human medicine of tariff heading 3002

For tariff headings 3926, 4015, 4818, 6307, reduced rate applies only on protective masks and gloves for medicine (for protection against viruses and prevention of disease transmission for hospital and private use)

Reduced rate applies only on supply of natural gas of tariff heading 2711

Reduced rate applies on tariff heading 9706 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors

In this category, also the short-term accommodation (airbnb type) is included, only in the case where the lessor is (a) a legal entity or (b) natural person, who shall supply at least 3 immovable properties (e.g. house, flat, rooms in a flat etc) in order to be included. In ALL other cases of short-term accommodation (i.e. NATURAL persons that supply 1 or 2 immovable properties) this service is VAT exempted.

Reduced rate applies only on water storage tanks that can be used to store water for irrigation or drainage or firefighting or fish farming of tariff headings 3925, 3926, 6810, 6811, 7309, 7310, 7611, 7612

Reduced rate applies only on pumps for liquids, air pumps and air compressors for fish tanks, mobile silos, greenhouses, fish tanks made of glass, accumulator shells, floating fish farming structures of tariff headings 8413, 8414, 8716, 9406, 7020, 8479, 8907 which by their nature and characteristics are intended mainly or exclusively for agriculture, animal husbandry or forestry

Reduced rate applies only on agricultural and forestry tractors, agricultural machines, devices and tools of tariff headings 8701, 8201, 8413, 8419, 8424, 8432, 8433, 8434, 8435, 8436, 8437, which by their nature and characteristics are intended mainly or exclusively for agriculture, animal husbandry or forestry

For tariff heading 3808, excluded insect repellents, disinfectants for household uses, insecticides and cockroaches presented in propellant or powder bottles for household use

For tariff headings of goods for baby safety and protection, the reduced rate applies only on absorbent diapers for babies, of any material (9619) and car seats for children and their parts (9401)

The reduced rate applies on dancing schools

The reduced rate applies on admission to zoos

•For tariff heading 0101 excluded race horses. •For tariff heading 0106, reduced rate applies only on rabbits, pigeons, quail, pheasants, partridges, hares and other animals and birds, live, intended for human consumption. Animals set are reared for fur. Bees. Mites (insects used in crops instead of pesticides). •For tariff heading 0301, excluded live fish for decoration

•For tariff heading 0603,0604, reduced rate applies only on flowers and flower buds, and other parts of plants, without flowers nor flower buds, and greenery, moss and lichens, for bouquets or decorations, fresh. •For tariff heading 1108, reduced rate applies only on flour milling products, starches of all kinds.

For tariff heading 1211 reduced rate applies only artemisia, basil, chamomile, common marjoram, mallow, rosemary, peppermint (mint) of all varieties, oregano, rosemary, sage, mountain tea, bittersweet, hot and spicy cloves, fresh or dry, whether or not cut, broken or powdered

For tariff heading 1212 reduced rate applies only on carob, sugar beet, cane, chilled, frozen or dried, whether or not powdered. Pits and almonds fruits and other vegetable products (including roots) chicory, not roasted, of the variety CICHORIUM INTYBUS SATIVUM), which mainly for human consumption and not named nor are they included elsewhere

•For tariff heading 1301 reduced rate applies only on mastic (white or not) raw •For tariff headings 1512,1515 reduced rate applies only on soybean oil, peanut oil, sunflower oil, cotton oil (cottonseed oil), corn oil, sesame oil and their fractions, whether or not refined but not chemically transformed •For tariff heading 1516 reduced rate applies only on edible mixtures or preparations of animal fats or oils or vegetable or from fractions of various fats or oils of Chapter 15

•For tariff heading 1604 excluded caviar •For tariff heading 2009 reduced rate applies only on preparations of vegetables, fruits and fruit or other parts of plants, as well as fruit and vegetable juices

•For tariff headings 2103, 2104 reduced rate applies only on dough for puffing dough, prepared, preparations for sauces and sauces prepared, mustard prepared, preparations for soups and broths, prepared soups and broths, ice creams even if they contain cocoa •For tariff heading 2201 reduced rate applies only on waters, including natural or artificial mineral waters, without added sugar or other sweetening matter, not flavored, not gas, ice and snow

For tariff heading 2106 reduced rate applies only on food preparations not elsewhere specified or included, with the exception of food supplements in any form and compound alcohol preparations, other than those based on fragrant substances, of a kind used in the manufacture of beverages

•For tariff heading 2202 reduced rate applies only on non-alcoholic beverages, without added alcohol in any proportion • For tariff heading 2201 reduced rate applies only on aerated waters

Reduced rate applies on tariff heading 9702 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors

•For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on filter bags for liquid filtration collection (3926),Y connectors, venipuncture kit during dialysis (9018), bicarbonate cartridges (2836), titanium binder (9018, 8108)

•For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on connection and drainage line, drainage bags (3926), coupling cartridges, clamp (claws) (9018), peritoneal suitcase SMART PD CASE (9018, 4202), consumables for colostomies (3006)

•For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on toilet Lift, handicapped bathtubs (3922), on swimsuit mastectomy, mastectomy bra (6212, 6112, 6211)

For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on bathroom Seats (3922, 9401), chain pump for mediterranean anemia (9018), tracheostomy system tracheotomy filters (9018), walker (6602, 9021), tripod (6602, 9021)

•For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on socks or KG (6115,6217), stump socks (6307)

•For tariff heading 8428, reduced rate applies only on special lifting equipment (stairs, lifts, machinery up and down disabled and the like), used for service for the disabled •For tariff heading 8714, reduced rate applies only on wheelchair spare parts and back

For tariff heading 9018, reduced rate applies only on contraceptives called " intrauterine contraceptives", catheters for human medical use, feeding syringes, blood pressure gauges talking, needles (for insulin pens), artificial kidney needles, insulin injection devices

For tariff heading 9021, reduced rate applies only on orthopedic articles and apparatus, including medical bands, bandages and crutches, narthexes, supports and other articles and apparatus for fractures, supplies and appliances intent, devices to facilitate hearing in the deaf and others devices held by hand, carried by persons or introduced to the human body in order to make up for a deficiency or treatment of a disability. The parts and accessories of above goods are excluded

Reduced rate applies on tariff heading 9701 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors

Reduced rate applies on tariff heading 9704 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors

The reduced rate (RR) applies to restaurant and catering services, excluding night clubs. Moreover, the RR applies to the delivery or take-away of non-alcoholic beverages (nAB) from companies that are dealing with restaurant and catering services. The standard rate still applies to alcoholic beverages IN ANY CASE (i.e. serving, delivery or take away) and ONLY in the serving of nAB

Reduced rate applies on tariff heading 9703 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors

The supply of services by old people’s homes etc in the framework of social wellbeing, in so far as they are not exempt pursuant to Article 27 of the Greek VAT Code

The reduced rate rate applies ONLY on the use of gym's services

The reduced rate applies ONLY to transport of passengers and their luggage.

For tariff heading 6506 reduced rate applies only on bicycle safety headgear (bicycle helmets)

Reduced rate applies on tariff heading 9705 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors

The Aegean Islands of Leros, Lesvos, Kos, Samos and Chios (L. 4811/2021 and Ministerial Decision A 1150/2021)