08.19.22

Tax rate changes from 1st July 2022

Greece is introducing a considerable number of tax rate changes from 1^st July 2022. These are summarised below.

For the following goods, the rate is set at 6% until 30 June 2022 but will change to 24% from 1^st July 2022:

• Protective masks and gloves for medicine (to protect against viruses and prevent the transmission of diseases – hospital and private use)
• Soap and other preparations for personal hygiene
• Antiseptic solutions, antiseptic wipes and other antiseptic preparations
• Denatured ethyl alcohol which is intended as a raw material to produce antiseptics
• Pure ethyl alcohol of undenatured agricultural origin with an alcoholic strength of 95%, available bottled for retail sale.

The following goods are currently set at 13% until 30 June 2022 ; this rate will be extended until 31 December 2022:

• Non-alcoholic beverages. The rate of tax on goods of these tariff classes was previously set at 13%.

The following items are set at 13% until 30 June 2022 and will be set to 24% starting from 1^st July 2022:

• The introduction of objects of art, collections or antiquities
• The delivery of specific objects of the artistic value

Relating to specific services, rates can be observed as per the following:

• Movie tickets are set at 13%
• Tickets for theatrical performances and concerts for which the tax rate is set at 6%
• The carriage of persons and their luggage are set at 13%
• Tickets for zoos set at 13% currently
• The operation of cafes, cafes, patisseries, restaurants, steakhouses, wineries and other related businesses, with the exception of entertainment establishments, with the exception of the supply of beverages containing alcohol in any proportion are also set at 13%.

All the above-mentioned services receive the extension until 31 December 2022.