- The Greek Tax Agency has issued a circular clarifying the VAT rates for non-alcoholic beverages and catering services in Greece.
- 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.
- On-site consumption is subject to the normal VAT rate of 24%, while delivery in a package is subject to the reduced VAT rate of 13%.
- The reduced VAT rate also applies to non-alcoholic beverages used by restaurants and catering establishments.
- The reduced VAT rate does not apply to water products without added sugar or sweeteners, regardless of the way of consumption.
- The reduced VAT rate also applies to businesses that supply prepared or unprepared food and/or drinks but do not support services on-site.
Source: fiscal-requirements.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.
