Publication of the provisions of laws 5073/2023 and 5079/2023 regarding the application of VAT rates

• Publication date: 05-01-2024
• Category: VAT, Customs
• Special taxes
• Concerns: VAT rates
• Notification of laws 5073/2023 and 5079/2023 for their implementation
• Circular regarding the provisions of articles 45 and 53 of law 5073/2023 on consumption tax on smokeless electric heating products and the application of reduced VAT rates on goods and services, respectively, of article 102 of law 5079/2023 on the application of reduced VAT rates on non-alcoholic beverages and the transitional maintenance of VAT rates, as well as providing guidelines for their implementation
• Urgent circular on the above provisions and guidelines
• Object: Circular on the notification of provisions of laws 5073/2023 and 5079/2023 and providing implementation guidelines
• Content: Notification of provisions of laws 5073/2023 and 5079/2023 and guidelines for their implementation

Source: taxheaven.gr

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.

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