On the 6th October 2023, the Law 5057/2023 was published in the Government Gazette, which, among other measures, introduces two VAT related changes:

1. Application of the reduced VAT rate of 13% to items mainly or exclusively used for agriculture, livestock farming (defined as any activity of raising animals, birds, insects or fish), or forestry. These items are: agricultural and forestry tractors, agricultural machinery, appliances and tools, pumps for liquids, air pumps and air compressors for fish tanks, mobile silos, greenhouses, tanks for fish farming made of glass, battery shells, floating structures for fish farming. The reduced rate excludes parts and accessories for these goods.

2. Introduction of the 4% VAT rate for contractual services provided for works intended solely at overcoming or removing architectural barriers that restrict the mobility of people with disabilities in public or private buildings or buildings serving a public interest.

The above measures apply from the 1st November 2023.