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Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure GR-2020-12/677 Updated – measures in Greece

VAT reduction from 24% to 6% for products needed to protect against COVID-19

Αρθρο 1, 'Μείωση του Φ. Π. Α. στο 6%, από 24%, σε προϊόντα που είναι απαραίτητα για την προστασία από τον κορωνοϊό', Πράξη Νομοθετικού Περιεχομένου (ΠΝΠ), Αρ. Φύλλου 68, 20.03.2020 & Eγκύκλιος 2038/2020)

Country Greece , applies nationwide
Time period Temporary, 20 March 2020 – 31 December 2021
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Elena Kousta (INE GSEE) and Eurofound
Measure added 16 April 2020 (updated 28 September 2021)

Background information

In the view of the spread of COVID-19 in Greece, the government intervened to sustain the business dealing with essential commodities to contrast the pandemic and, at a later stage, to sustain those enterprises most endangered by the economic crisis, providing VAT reductions.

The measures has been taken in two waves:

  • The first one was contained in the Legislative Act of 20 March 2020 (Article 1) and in the Circular 2038/2020, in force from March 2020, relating to products concerning sanitizing and the prevention of COVID-19 transmission;
  • Additional VAT reductions were granted till the end of October 2020 by Law No. 4690 of 30 May 2020 and by the Ε. 2080/2020 and were concerning other significant business sectors.

Content of measure

By virtue of the Legislative Act 20 March 2020 "Urgent measures to address the consequences of the spread of COVID-19, to support the society and entrepreneurship, and to safeguard the smooth operation of the market and public administration" and of the Circular No. 2038/2020, VAT is reduced from 24% to 6%, as of 20 March 2020, for products needed to protect against COVID-19 and to prevent its transmission. This is a general - horizontal measure, till the end of 2020, and it concerns masks, gloves, antiseptic solutions, wipes, soap, and ethyl alcohol, if used as a raw material by the industry for the production of antiseptics.

The exact tariff headings are set out in Αrticle 1 of LA of 20 March 2020. In addition, Article 11 of Law No. 4690 of 30 May 2020 and the Ε.2080/2020 provide, till the end of October, VAT reduction from 24% to 13% for passenger transport, coffee and non-alcoholic drinks and the provision of services in cafes, restaurants, pastry shops etc. and to 6% for movie tickets.


The following updates to this measure have been made after it came into effect.

26 March 2021

The measure is still in place. The government with new regulations (law 4787/26 March 2021, article 10) expanded the use of measure until 31 December 2021.

Use of measure

No specific information yet available.

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
Does not apply to citizens

Actors and funding

Actors Funding
National government
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: Unknown


The social partners were not involved in the designing of this measure.

Views and reactions

No available answer.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      C - Manufacturing C21 Manufacture of basic pharmaceutical products and pharmaceutical preparations
      I - Accommodation And Food Service Activities I56 Food and beverage service activities
      R - Arts, Entertainment And Recreation R90 Creative, arts and entertainment activities

This case is not occupation-specific.


  • 20 March 2020: Act of Legislative Content on “Urgent measures to address the consequences of the spread of the coronavirus COVID-19, to support society and entrepreneurship and to ensure the smooth functioning of the market and public administration.” (O.G A’ 68/20-3-2020) (
  • 30 May 2020: Law 4690/2020, art. 11 "Reduction of Value Added Tax rates for specific goods and services" (
  • 30 March 2021: law 4787/26 March 2021,art.10 (Nomos 4787/26 Martiou 2021, arthro 10) (


Eurofound (2020), VAT reduction from 24% to 6% for products needed to protect against COVID-19, measure GR-2020-12/677 (measures in Greece), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.