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Commentary

Appendix 20B: VAT exemptions (Greece)


20 Greece

VAT exemptions with no recovery of VAT on costs are applied in Greece to the following:

  1. Ìý

    •ÌýÌýÌýÌý Public postal services (excluding passenger transport and telecommunications services).

  2. Ìý

    •ÌýÌýÌýÌý Hospital and medical care provided by public hospitals or other public non-profit-making entities.

  3. Ìý

    •ÌýÌýÌýÌý The provision of services by associations or unions to their non-taxable members, taking into account that the members use the above services for their activity, in return for contribution to the common expenses.

  4. Ìý

    •ÌýÌýÌýÌý The provision of medical care in the exercise of the medical and paramedical professions.

  5. Ìý

    •ÌýÌýÌýÌý The supply of human organs, blood and milk.

  6. Ìý

    •ÌýÌýÌýÌý The supply of services by dental technicians in their professional

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