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Greece Tax Agency Issues Circular on Reduced VAT Rate for Catering Services and Non-Alcoholic Beverages

  • Greek Tax Agency issued Circular No. E.2005 clarifying reduced VAT rate for catering services and non-alcoholic beverages
  • Different VAT rates (24% and 13%) apply to non-alcoholic beverages depending on whether they are for on-site consumption or delivered in a package
  • Reduced VAT rate applies to non-alcoholic beverages and juices used by restaurants and catering establishments
  • Reduced VAT rate applies to businesses that supply prepared or unprepared food and/or drinks, but not support services
  • Reduced VAT rate does not apply to water without added sugar or sweeteners


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.


VAT news
VAT news