Filenews 18 November 2023
In the categories of meat and vegetables that will be applied, the imposition of a zero VAT rate on meat and vegetables from December 1, 2023 based on the government decree, announced the Department of Taxation.
Specifically, the Department of Taxation announced that based on a Decree of the Council of Ministers, dated 17/11/2023 (ΚΔΠ 360/2023), from December 1, 2023 until May 31, 2024, a zero VAT rate is imposed on supplies of meat and vegetables classified in the heading codes of the Customs Tariff as follows:
A. Meat, fresh, chilled or frozen
1. Meat of bovine animals (CN heading codes 0201 and 0202)
2. Meat of swine (CN code 0203)
3. Meat of sheep or goats (CN code 0204)
4. Edible offal of bovine animals, swine, sheep and goats (CN heading code ex 0206)
5. Meat and edible poultry offal of heading No 0105 (CN heading code 0207)
6. Meat of rabbits or hares and edible rabbit or hare offal (CN heading code ex 0208)
B. Vegetables, fresh or chilled
1. Tomatoes (CN heading code 0702)
2. Onions, shallots, garlic, leeks and other similar vegetables (CN heading code 0703)
3. Cabbages, cauliflowers and broccoli, curly cabbages, turnips, Brussels sprouts and similar edible products of the genus Brassica (CN code 0704)
4. Lettuce (Lactuca sativa) and chicory (Cichorium spp.) (CN heading code 0705)
5. Carrots, turnips, salad beetroot, sedge, celery, radishes and similar edible roots (CN code 0706)
6. Cucumbers and gherkins (CN heading code 0707)
7. Leguminous vegetables, shelled or not, such as peas and beans (CN heading code 0708);
8. Other vegetables such as asparagus, aubergines, celery, mushrooms, truffles, peppers, spinach, artichokes, unprepared olives, pumpkins, zucchini, salads other than lettuce (for example, coriander, parsley, purslane), capers, fennel (CN code 0709)
