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Greece fixes temporary 13% reduced VAT rate 1st July 2024

Taxis and takeaway beverages to remain at 13%; onsite beverages returns to 24%

The Greek Ministry of Finance has confirmed that the COVID temporary VAT rate of 13% on taxis and takeaway or delivery non-alcoholic beverages will now be permanent. They were due to return to the standard VAT rate of 24% on 1 July 2024.

However, drinks served on premise from cafes and the like will return to 24%.

Nov 2023: Extension of COVID-19 rate cut taxis till 30 June 2024; permanent cut for other supplies

The Ministry of Finance’s 2024 Budget includes a sixth extension to the reduced VAT rate for a range of basic supplies until 30 June 2024.

This covers taxis and self-serve coffees.

However, the budget now proposes to make the cut permanent for:

  • urban, suburban, land, and railway transport;
  • tour packages;
  • gyms;
  • various health supplies;
  • cinemas; and
  • theatre tickets

It will restore the high VAT rate of 24% on soft drinks served (not water).

The cut was due to run out on 31 December 2023. Instead, it will continue for at least a further six months

Sept 2022 – Inflation at 11.2% forces forth prolongation of reduced VAT rates on key supplies

Greece had announced a fourth extension of the temporary cut in the reduced Value Added Tax rate on certain goods from 24% to 13%. This fourth extension is included in the 2023 Budget. This comes as inflation hits 11.2% in August.

The VAT cut was first implemented on 30 June 2020, and was designed to reverse in April 2021. It was since extended to 1 October 2021 and then 30 June 2022.

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The affected supplies are:

  • coffee;
  • transport;
  • non-alcoholic drinks;
  • catering services;
  • cinemas;
  • gyms and dance schools; and
  • tourism packages.

The continuation of the tax subsidy, originally introduced due to the COVID-19 emergency, is now blamed on an expected rise in food and power costs amid higher international prices for transportation, raw materials and energy.

For all global VAT and GST rates see our international tax rates database.

2026 Global VAT changes

2026
2026 Europe VAT registration and Intrasat threshold
1 Sept 2026 France E-invoice and e-reporting for B2B and B2C
1 Sept 2026 France e-Reporting mandate
1 Sept 2026 UK End of temp VAT cut to kids meals and attractions
1 Sept 2026 Hungary B2C digital receipts
1 Oct 2026 Poland Various VAT compliance updates
1 Oct 2026 North Macedonia E-invoicing mandate
1 Oct 2026 Moldova B2B e-invoicing mandate
1 Oct 2026 US Washington DC sales tax rise
1 Oct 2026 Uruguay Tourism VAT cut ends
12 Oct 2026 Greece Mandatory e-invoicing mandate
30 Oct 2026 UAE e-invoicing pilot deadline
1 Nov 2026 EU EU Customs €2 handling fee e-commerce parcels
1 Nov 2026 Japan Consumption Tax refund reforms
31 Dec 2026 Philippines E-invoicing first wave mandate
2027
1 Jan 2027 EU ViDA Single VAT Registration first phase
1 Jan 2027 Germany Large companies e-invoicing compulsory
1 Jan 2027 Italy New Consolidated VAT Code
1 Jan 2027 Spain Certified electronic invoicing requirements
1 Jan 2027 Sweden OSS updates
1 Jan 2027 Slovakia B2B e-invoicing mandate
1 Jan 2027 Slovakia VAT rates update
1 Jan 2027 Belgium 3% Digital Services Tax
1 Jan 2027 Portugal SAF-T Accounting becomes mandatory
1 Jan 2027 Portugal QES digital invoice mandate
1 Jan 2027 Estonia Mandatory B2B e-invoicing
1 Jan 2027 Estonia ESL and VAT return combined
1 Jan 2027 Czechia Electronic Reporting of Sales
1 Jan 2027 Hungary eVAT mandatory
1 Jan 2027 Croatia 2nd phase e-invoicing mandate
1 Jan 2027 Cyprus End temporary zero-rating of basic foodstuffs
1 Jan 2027 San Marino B2B e-invoicing extension
1 Jan 2027 Guernsey Implementation of 5% GST
1 Jan 2027 Norway Digital Bookkeeping mandate
1 Jan 2027 Serbia e-invoicing reforms
1 Jan 2027 Tajikistan VAT cut to 13%
1 Jan 2027 Ukraine SAF-T for all taxpayers
1 Jan 2027 UK Introduction of CBAM levy
1 Jan 2027 US California sales tax on digital services
1 Jan 2027 US Colorado expands sales tax on digital goods / services
1 Jan 2027 Vietnam 2% temporary VAT cut ends
1 Jan 2027 UAE Mandatory e-invoicing
1 Jan 2027 Malaysia Small businesses e-invoicing
1 Jan 2027 Liberia implementation of VAT
1 Jan 2027 Brazil VAT Split Payments introduction
1 Apr 2027 Oman B2B e-invoicing mandate
10 Apr 2027 Gibraltar Transaction Tax rise
1 July 2027 Portugal Expansion pre-filled VAT returns
1 Jul 2027 US South Dakota sales tax rises to 4.5%
1 Sep 2027 France Phase 2 mandatory e-invoicing
1 Oct 2027 Spain Potential mandatory B2B e-invoicing
2028
Jan 2028 EU DAC7 digital marketplace reporting overhaul
Jan 2028 Germany Small companies e-invoicing
Jan 2028 Belgium Near real-time transaction reporting
Jan 2028 Luxembourg B2B e-invoicing rollout
Jan 2028 Denmark Food VAT rate cut
1 Jan 2028 Switzerland Potential VAT rise to 8.8%
Jan 2028 EU EU Customs reforms
Jan 2028 Sweden Food VAT rate returns to 12%
Jan 2028 Switzerland VAT rise to 8.5% proposal
1 Jan 2028 Slovenia B2B e-invoicing mandate
1 Jan 2028 Latvia B2B e-invoices mandated
1 Jan 2028 Lithuania B2B e-invoice mandate
1 Jan 2028 Norway B2B e-invoicing and digital bookkeeping mandate
1 Jan 2028 Gibraltar 15% Transaction Tax implementation
1 Mar 2028 EU EU Customs Reforms
1 Mar 2028 EU €150 import consignment threshold removed
1 Mar 2028 EU IOSS incentives for marketplaces
1 Mar 2028 EU Securing IOSS - unique transaction number
1 Apr 2028 Japan Withdrawal e-commerce parcel Consumption Tax exemption
10 Apr 2028 Gibraltar Transaction Tax rise
1 Jul 2028 EU ViDA Transfer of Own Goods extension of OSS
1 Jul 2028 EU Call-off stock VAT simplification ends
1 Jul 2028 EU Harmonisation of B2B Reverse Charge rules
1 Jul 2028 EU Withdrawal Special Arrangements import VAT option
1 Jul 2028 EU VAT obligations for foreign e-commerce sellers & marketplaces
Jul 2028 Luxembourg Large business e-invoicing mandate
Oct 2028 Spain 2nd wave e-invoicing mandate
1 Nov 2028 Ireland Domestic e-reporting & e-reporting first phase
2029
1 Jan 2029 Bosnia B2B e-invoicing mandate
1 Apr 2029 UK B2B e-invoicing mandate
2030
Jan 2030 EU Accommodation & travel platforms deemed supplier for VAT
Jan 2030 Norway Digital Bookkeeping mandate
Jan 2030 South Africa E-invoicing mandate potential
1 Jul 2030 EU Digital Reporting Requirements including e-invoicing harmonisation
1 Jul 2030 EU Structured e-invoices supersede paper invoices
1 Jul 2030 EU EC Sales lists replaced by Digital Reporting Requirements
1 Jul 2030 EU ViDA 10-day limit e-invoice intra-community supplies
1 Jul 2030 EU Central VIES ViDA database
Jul 2030 Netherlands Proposed e-invoicing mandate
2031
1 Jan 2031 Ireland End of temporary VAT cut on energy
1 Jul 2031 Netherlands domestic e-reporting mandate
2032
1 Jul 2032 EU Digital VAT exemption certificate
2035
1 Jan 2035 EU Harmonisation to ViDA e-invoicing standards

 

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