The Greek Public Revenue Authority has published a Reduced VAT Rate Guide that clarifies the goods and services listed in Annex III of Law 2859/2000 (the VAT Code) as amended that are subject to the reduced and super-reduced VAT rates of 13% and 6%. The Guide clarifies in particular that:
- Where a tariff heading for goods is referenced, the 13% or 6% VAT rates only apply to goods that are explicitly listed in the relevant section of the Annex and not to all goods classified under the respect…