Fiscal subject related
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.
Other news from Greece
Greek authorities published a press release with further clarifications on digital consignment notes.

The Greek Ministry of National Economy and Finance and the Independent Authority for Public Revenue have simplified the process of issuing digital consignment notes. Starting April 1, 2025, businesses with gross revenues exceeding €200,000 or operating in specific sectors, such as energy products, pharmaceuticals, and building materials, must issue and transmit digital consignment notes. Read more
The Greek Ministry has published a new Code of Conduct on misleading discounts and offers.

Greece has introduced a new Code of Conduct to regulate discount and promotional pricing, ensuring transparency and consumer protection. Effective from March 12, 2025, the regulation mandates that any price reduction must be based on the lowest price the product was sold for in the past 30 days, eliminating misleading discount practices. Read more
Greece's plan for mandatory B2B e-invoicing: current status and potential delays

Greece's mandatory B2B e-invoicing is set to begin on July 1, 2025, but delays until 2026 are likely as businesses need more time to prepare. The system will integrate with the existing myDATA platform, enhancing tax compliance and facilitating pre-filled VAT returns. Read more
Greece introduces an enriched Code of Conduct concerning communicating prices on offers and discounts.

Greece is introducing a new Code of Conduct to prevent misleading sales promotions by ensuring that discounts are based on the lowest price in the past 30 days and that multi-pack offers are transparent. Set to be announced on March 6, 2025, the code will enhance price communication in supermarkets, making it easier for consumers to compare real savings. Read more
Greece introduces an enriched Code of Conduct concerning communicating prices on offers and discounts.

Greece is introducing a stricter Code of Conduct to prevent misleading sales promotions and ensure price transparency for consumers. Under the new rules, discounts must be based on the lowest price in the past 30 days, and multi-pack offers must display individual product prices for direct comparison. Read more
Greece Introduces Deposit Return System for Particular Beverage Packaging with a New Decision

Greece has introduced a Deposit Return System (DRS) for plastic and metal beverage packaging to promote recycling and reduce waste, in line with EU Directive 2019/904. Consumers will pay a deposit fee of €0.10–€0.15 per container, which is refundable upon returning the empty packaging to designated collection points. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more