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Extension of zero VAT rate

Application of the zero VAT rate in basic items

The Council of Ministers on 02.05.2023, has approved a Decree for amendment of the VAT
Legislation, so that zero VAT rate is imposed in deliveries of certain basic items as follows:
Bread: all types of bread fresh or frozen with or without sourdough (e.g. white, black,
wholemeal, multigrain, rustic, rye, cornbread, baguette, ciapatta, sliced bread, bread rolls,
pittas).
Excluded are bakery products, dried bread and any bread with additional ingredients such
as raisins, nuts, flavourings.
Milk: fresh milk (e.g. cow’s, goat’s, sheep’s), sweetened, condensed, long-life, flavoured
milk (e.g. chocolate, banana), plant milk (e.g. almond, soy, rice).
Eggs
Baby food: in powder, dry or even liquid form intended for consumption by children.
Snacks are not included (e.g. chips, dry nuts, candies, chocolates, ice creams).
Baby diapers
Products for feminine hygiene protection (tampons, sanitary towels and incontinence
pads)
Adult diapers
It is clarified that Businesses have the obligation to carry out a stock count of the goods in
question.
These measures are of a temporary nature and will apply from the date of publication of the
Decree in the Official Gazette of the Republic, until 31st of October 2023.

 

Application of Zero VAT rate in meats and vegetables

The Tax Department informs that, based on the Decree of the Council of Ministers
dated 11/17/2023 from December 1 2023 to May 3 2024, a zero rate of VAT will be
imposed on deliveries of meat and vegetables which are classified in the tariff class
codes as follows:
A. Meat fresh or frozen.
1.Bovine meat (Class codes CN 0201 and CN 0202)
2.Pork meat (Class code CN 0203)
3.Meat of sheep or goats (Class code CN 0204)
4.Edible offal of cattle, pigs, sheep, goats (Class code CN ex 0206)
5.Meat and offal of poultry of class 0105 edible (class code CN 0207)
6.Meat of rabbit or hare meat and edible offal of rabbit or hare offal (class code CN
ex 0208)
B. Fresh or chilled vegetables
1.Tomatoes (Class code 0702)
2.Onions, shallots, garlic, leeks and other similar vegetables (Class code CN 0703)
3.Cabbage, cauliflower and broccoli, collards, turnips, brussels sprouts and similar
edible products of the genus Brassica (Class code CN 0704)
4.Lettuce (Lactuca sativa) and radishes (Cichorium spp.) (Class code CN 0705)
5.Carrots, turnips, radishes for salad, scallions, celery, radishes and similar edible
roots (Class code CN 0706)
6.Cucumbers and gherkins (Class code CN 0707)
7.Legumes with or without pods such as peas and beans (Class code CO 0708)
8.Other vegetables such as asparagus, eggplants, celery, mushrooms, truffles,
peppers, spinach, artichokes, unprepared olives, pumpkins, squashes, salads other
than lettuce (e.g. coriander, parsley, scallion), capers, fennel (Class code CO 0709)