The reduced VAT rate on non-alcoholic beverages in catering, cinema tickets, sports competitions, dance schools, and gyms is extended until 31st December 2022, with a provision included in a new Bill of the Ministry of Finance. According to the current legislation, the period of application of the reduced VAT rates normally expired at the end of June but the new and latest provision included in a bill that was put to public consultation extends for another six months the application of the reduced VAT rate to a range of goods and services.
Greece has reduced VAT on catering, tickets, and more until the end of 2022
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Greece
Author: Kristina Dosen
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Fiscal subject related
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1209
Content accuracy validation date:
05.07.2022
Content accuracy validation time:
08:12h
More specifically, based on article 35 of the bill, the following applications are extended until 31.12.2022 whereas a reduced VAT rate of 13% is applied to:
– non-alcoholic beverages of DK EX2202 and aerated waters of DP EX2201, para. 51 of Annex III to the VAT Code
– movie tickets,
– the carriage of persons and their luggage,
– tickets for sports competitions,
– tickets (right of entry) for zoos,
– catering services,
– services provided by gyms and services provided by dance learning schools, are listed in Annex III to the VAT Code.
According to the Ministry of Finance, the extension of the application of the reduced VAT rates to the above goods and services is considered appropriate, taking into account the continuation of the conditions of hardship in the economy due to the COVID-19 coronavirus pandemic and the energy crisis.
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