Clarifications on the correct VAT treatment of postal services provided by ELTA

It is clarified that the exemption from VAT granted in the context of those defined in para. a’ of par. 1 of art. 22 of the VAT Code, covers the postal services provided by the Hellenic Post Office in its capacity as a universal postal service provider. The exemption does not apply to services (and related deliveries of goods) whose prices and/or terms on which they are offered have been the subject of an individual negotiation or commercial agreement or special offer in the context of tender procedures or other types of assignments

Source: taxheaven.gr

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