As part of the reforms recently committed to by the Greek government, from 20 July 2015 the 13% reduced VAT rate was increased to the 23% standard rate on various types of goods and services including:
- All standard and processed foods
- Various services relating to works of art
- Passenger transport
- Entertainment tickets for various events (including concerts, sporting events, circuses, fairs, amusement parks, zoos and exhibitions).
- Restaurant and catering services
- Medical and dental services (if these are not already exempted)
- Repair services (including bicycles, shoes and leather goods as well as the renovation and repairing of old private residences)
The reduced rate of 13% remains applicable to energy and water and fresh food will now also have this rate applied. In addition, as of 1 October 2015, hotel and similar accommodation will also subject to the reduced rate of 13%.
The super reduced VAT rate will decrease from 6.5% to 6% on a very small number of goods and services including drugs, medicines, books and theatre tickets.