Greece (EL) Data

For the departments of Lesbos, Chios, Samos, the Dodecanese and the Cyclades, and on the
Aegean islands of Thassos, the Northern Sporades, Samothrace and Skiros, the rates of
6,5%, 13% and 23% have been reduced by 30% to 5%, 9% and 16% respectively. These
rates apply to imports, intra-Community acquisitions, supplies of goods and services effected
materially in total on these islands by persons established on them and supplies of goods
from other areas of Greece to persons established on these islands. This preferential system
does not, however, apply to tobacco products and means of transport.
Mount Athos is excluded from the scope of VAT.

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 24%
Reduced 1 13%
Super Reduced 1 6% – Books
– Newspapers
– Periodicals
Admission to cultural services, shows (Only for theatre)


Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1987 3 | 6 18 36
01/01/1988 3 | 6 16 36
28/04/1990 4 | 8 18 36
08/08/1992 4 | 8 18
01/04/2005 4,5 | 9 19
15/03/2010 5 | 10 21
01/07/2010 5,5 | 11 23
01/01/2011 6,5 | 13 23
20/07/2015 6 | 13 23
01/06/2016 6 | 13 24


Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 13


2 Water supplies Ex






Irrigation water provided by specific public entities of public and private law (not publicly owned companies) and local self-administration authorities
3 Pharmaceutical products 6 Vaccines for humans and medicines for human use (excluding goods of headings 3002, 3005 or 3006 as referred to in the Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014)
13 Glands and other organs for organotherapeutic uses; heparin and its salts; human blood; animal blood; antisera, other blood fractions and immunological products; vaccines for animals; medicines not for human; wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices); the following pharmaceutical goods: (a) sterile surgical catgut and sterile tissue adhesives for surgical wound closure; (b) sterile laminaria and sterile laminaria tents; (c) sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers; (d) opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient; (e) blood-grouping reagents; (f) dental cements and other dental fillings; bone reconstruction cements; (g) first-aid boxes and kits; (h) chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides; (i) gel preparations designed to be used in human or veterinary medicine as a lubricant; (j) waste pharmaceuticals; and (k) appliances identifiable for ostomy use.
24 If not specified under 6%or 13%.
4 Medical equipment for disabled persons 13 Lifting equipment, carriages and other vehicles for disabled persons, and backrests, parts and accessories thereof; orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids; raised lavatory seats; baths for disabled persons; mastectomy brassieres and swimwear; computer software programs; Braille printers; Braille wristwatches; Braille drawing boards and instruments for measuring length; walking sticks (white and electronic); Braille 4-track cassette recorders; blood glucose test strips; bath seats; iron chelation pumps for patients with thalassemia;

tracheostomy systems, tubes and filters ; walking frames; tripods; visual signalling apparatus light signal reception apparatus; Braille display and scanner; Braille note taker; mobile phone software in Greek and foreign languages; Braille drawing frames for visually impaired people; compression socks; prosthetic socks; haemodialysis, hemofiltration, hemodiafiltration and plasmapheresis filters; fluid collection pouches for filtering process during haemodialysis; Y-connectors and venepuncture sets for haemodialysis; ampules of bicarbonates; titanium connectors; connecting and drain tubes, drainage bags; connecting tapes, clamps; smart PD cases ; medical consumables for colostomy for use by disabled people

24 If not specified under 13%
Children’s car seat 24
5 Transport of passengers

(+see n° VI)

6 Books 6



Printed books belonging to the tariff headings EX 4901 and EX 4903
Books on other physical means of support 24
Newspapers 6


Printed newspapers and periodicals, of the tariff heading 4902, are subject to the reduced VAT rate (6%) even if they are illustrated or contain advertisements. However, when these are not of this tariff code, or are digitalized (i.e. CD) or even downloaded from the internet, then these are subject to the standard VAT rate (24%)
Periodicals 6


7 Admission to cultural services (shows, cinema, theatre) 24



Theatre tickets

Admission to amusement parks 24
8 Pay TV/ cable TV Ex




Services provided by public radio and public TV, excluding those of a commercial nature
TV licence [-]
9 Writers, composers, etc. 24
10 Social housing 24



Exemption granted for first private dwelling

10a Renovation and repairing of private dwellings 24
10b Window cleaning and cleaning in private households 24
11 Agricultural inputs 13




Certain inputs mentioned in Annex III to the VAT Code, as amended by Law 4334/2015 (e.g. live plants)
12 Hotel accommodation 13
12a Restaurant and catering services 24
13 Admission to Sporting events 24
14 Use of Sporting facilities 24
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 24
16 Supplies by undertakers and cremation services 24
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 24
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 24
19 Minor repairing (including mending and alteration) of:
Bicycles 24
Shoes and leather goods 24
Clothing and household linen 24
20 Domestic care services (**) 13
21 Hairdressing 24