- Law 5057/2023 introduces two VAT related changes in Greece
- Reduced VAT rate of 13% applies to items mainly or exclusively used for agriculture, livestock farming, or forestry
- Items include agricultural and forestry tractors, machinery, appliances, tools, pumps, air compressors, mobile silos, greenhouses, tanks, battery shells, and floating structures for fish farming
- Parts and accessories for these goods are excluded from the reduced rate
- Introduction of 4% VAT rate for contractual services provided for works intended solely at overcoming or removing architectural barriers that restrict the mobility of people with disabilities in public or private buildings or buildings serving a public interest
- Changes apply from 1st November 2023.
Source: meridianglobalservices.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Greece"
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Council of State 82/2025: VAT Exemption Rejection for Intra-EU Supply and Acquisition of Goods
- Audit Documentation Procedures: Distinguishing Abusive Practices from VAT Fraud under Kittel Jurisprudence
- No VAT Refund for Foreign Company Due to Incorrect VAT on Invoices for Foreign-Taxed Services
- Reduced VAT Rates Applied by EU Member States: 2025 Commission Report and Key Findings
