Effective July 1, 2021, Greece reduced the VAT rate for electronic books and publications to 6 percent, except for those disallowed under the EU’s e-books directive. The reduced VAT rate applies to digital editions of books recorded on hard disks and audio recorders; and electronic publications of visual and audio books, other than publications wholly or predominantly devoted to advertising and publications wholly or predominantly consisting of video content or udible music.
Source KPMG