Clarifications on 30% Reduced VAT Rates for Specific Greek Islands Effective January 2026

• The circular provides clarifications on the application of paragraphs 4, 4A, 4B, and 5 of Article 26 of the VAT Code regarding a 30% reduction in VAT rates.
• The reduced VAT rates apply to the islands of Lesvos, Kos, Samos, Chios, and other islands in the North Aegean Region, Samothraki (Evros), and the Dodecanese with populations up to 20,000.
• The measure is effective from January 1, 2026, following amendments introduced by Law 5246/2025.
• The circular details the conditions and scope for transactions to and from these islands, including specific requirements for eligibility.

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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