Late last night, an amendment to the tax bill was submitted to the Parliament, with which it is determined which services and products are extended the status of reduced VAT rates until June 2024.

Among others, the following are provided for:

1. Matters related to Value Added Tax (VAT) rates are regulated as follows:

a. The provisions for the implementation are extended beyond December 31, 2023:

  • zero rate of VAT., for the prescribed vaccines against the coronavirus COVID-19,
  • of the super-reduced VAT rate of six percent (6%), instead of the reduced thirteen percent (13%) that would apply from 01.01.2024, for the designated medical products,
  • of the reduced VAT rate of thirteen percent (13%) for

i) the importation of art objects, collections or antiquities and the delivery of objects of artistic value,

ii) zoo tickets and

iii) the provision of services by gyms and dance schools (as long as they are not exempted according to article 22 of the VAT Code),

  • of the reduced VAT rate of six percent (6%), for:

i) defibrillators,

ii) cinema tickets and

iii) the specified items of personal hygiene and protection.

b. The provisions for the application of the reduced VAT rate are extended beyond December 31, 2023. thirteen percent (13%) for the carriage of persons and their luggage. In the transport of persons and their luggage carried out by Public Passenger Vehicles (TAXI), the above reduced rate is applied until June 30, 2024.

c. The reduced rate of VAT (13%) is applied until the specified date for coffee, cocoa, tea, chamomile and other beverages, as well as for their disposal.

2. It is stipulated that, the collection and return to the State, VAT with the application of a reduced rate that has been made until the coming into force of the draft law by electricity consumers, for intermittent load services pursuant to articles 143 and 143A of Law 4001/2011, fully covers the tax liability, in terms of VAT , born in connection with the billed services.

3. a. The automatic write-off of unpaid, during the mentioned period of time, debts certified to the Tax Administration and to the specified natural and legal persons related to the 28.2.2023 train accident in Tempe is extended.

b. Also, the coverage provided by the National Organization for the Provision of Health Services (E.O.P.Y.Y.) for those injured in the accident in medicines and other health benefits is extended.

4. The application of sub-par. 2 of par. 13 of article 85 of Law 3842/2010 regarding the exemption from the payment of the Special Consumption Tax (SCT) on the products available from duty-free shops located outside the airport or port, according to the specific ones.