The landscape with VAT rates in focus effective from the New Year attempts to clarify with AADE circular.
Specifically as stated:
Coffee in focus. A reduced rate applies VAT 13% until June 30, 2024 at the disposal of coffee, cocoa, tea, chamomile and other beverages.
Soft drinks, juices, drinks. From January 1, 2024 onwards, the normal VAT rate is applied to the sale of alcoholic and non-alcoholic beverages, juices and drinks (24%) with the exception of the sale of coffee, cocoa, tea, chamomile and other beverages for which the reduced VAT rate applies. 13% until 30.6.2024.
On-site consumption – “package” delivery. In alcoholic and non-alcoholic beverages, juices and beverages, from 1.1.2024 their on-site consumption is subject to the normal VAT rate. 24%, as well as the deliveries in a “package” of alcoholic beverages, while the delivery in a “package” of non-alcoholic beverages, juices, standardized and non-alcoholic beverages, is subject to the reduced VAT rate. 13%. However, coffee, cocoa, tea, chamomile and other beverages available the reduced rate is applied VAT 13% until 30.6.2024, regardless of whether these are consumed locally or delivered in a “package”. Therefore, caterers should charge these items separately based on the VAT rate. to which they belong.
Transportation: In the transport of persons and their luggage (tickets on buses, trains, planes, ships, etc.) the VAT rate remains permanently at 13%.
Cab. In the transport of persons and their luggage carried out by taxi o reduced VAT rate of 13% applies until June 30, 2024.
Tickets to zoos. Permanently at 13% the VAT rate.
Tickets to cinemas. Permanently at 6% the VAT rate
Gyms – dance schools: The provision of services by gyms and dance schools is permanently subject to reduced VAT rate of 13%.
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