VAT in Greece

Value Added Tax in Greece is also known as "Foros prostithemenis aksias” (FPA), in the local language.

What are the VAT rates in Greece?

The VAT rates applicable in Greece are:

• Standard Rate: 24%.
• Reduced Rates: 6 y 13%

The reduced VAT rate will only be applied to specific products covered by the VAT Directive.

VAT rates in Greece by product or service

The standard VAT rate is 24%. Also, the standard VAT rate will generally apply to all goods and services for which no exemption or some of the reduced VAT rate is provided.

The first reduced VAT rate is 13%. This reduced rate will be applied to hotel accommodations, restaurant and cafeteria services, certain types of food, and passenger transport, among others.

There is also a reduced VAT rate of 6%. This reduced rate will be applied, in general, to certain pharmaceutical products, equipment for people with disabilities, books (both printed and digital versions), newspapers and periodicals, natural gas, and fertilizers, among others.

Supplies and services at 0% are general supplies, such as exports or intra-Community supplies.

Finally, some supplies are exempt from VAT, such as health and social care, education, financial and insurance transactions, and real estate exemptions.

To confirm the VAT rate applicable to a particular product or service in Greece, we recommend that you contact us.

• Foodstuff
   13%
• Water supplies
   13%
• Pharmaceutical products
   6%
• Medical equipment for disabled persons
   6%
• Children´s car seats
   24%
• Passenger transport
   13%
• Books
   6%
• Books on other physical means of support
   6%
• Newspapers
   6%
• Periodicals
   6%
• Admission to cultural services (theatre, etc)
   6% (admission to theatre and concerts)
• Admission to amusement parks
  24% (check if a temporary VAT rate reduction applies)
• Pay TV / cable
   24%
• TV licenses
   24%
• Writers / composers
   24%
• Hotel Accommodation
  13%
• Restaurant and catering services
  24% (check if a temporary VAT rate reduction applies)
• Restaurants
  24% (check if a temporary VAT rate reduction applies)
• Medical and dental care
  Exempt and  24%
• Repair of shoes and leather goods
   24%
• Repair of clothing and household linen
   24%
• Hairdressing
   24%