With an amendment submitted to the draft law of the Ministry of Health, the provisions of the Value Added Tax Code (VAT Code – law 2859/2000) are supplemented and in particular:
- The introduction of an additional VAT rate is foreseen. i.e. the rate of four percent (4%) for specific categories of products and/or services.
- A special regulation is introduced to reduce the VAT rates to thirteen percent (13%). in items used mainly or exclusively for agriculture, animal husbandry or forestry (such as in agricultural tractors and forest tractors, agricultural machines, devices and tools, pumps for liquids, mobile silos, etc.).
- The application of an over-reduced rate of VAT is foreseen. four percent (4%) in acts of service provision based on contracts for works intended exclusively for the overcoming or removal of architectural obstacles that limit the mobility of persons with disabilities, public or private buildings or buildings serving the public interest.
Source: www.ypaithros.gr
