Unofficial translation
Article 3
extension of the application of the reduced VAT rate for personal hygiene articles and
Amendment to paragraph 1. 2 of Article 1 of the first 20.03.2020 Act
Legislative Act
1. Par. 2 of the first article of the first 20.3.2020 Legislative Act (A’ 68), which was ratified Article of Law No. 4683/2020 (Law No 83), is amended as follows
the period of validity of the reduced rate of VAT applied to goods of individual use hygiene and protection and is formulated as follows:
“2. The paragraph shall apply until 31.12.2022.”
Article 4
Extension of the application of the reduced rate of VAT on dialysis, haemodialysis, haemodiafiltration and plasmapheresis lines –
Amendment of par. 47 of Chapter A, i.e., Chapter A of the Annex to the VAT Code.
third subparagraph, par. 47 of Chapter A, ‘VAT’, of Annex III to the Code
VAT (Law 2859/2000, A 248) is amended as regards the period of validity of the over-reduced
VAT rate for the validity of the reduced rate of VAT for dialysis and haemodialysis and haemofiltration lines, haemodiafiltration and plasmapheresis and shall be worded as follows
“The over-reduced rate of the preceding subparagraph shall be adjusted up to 31.12.2022 and on that date they shall be subject to a reduced a reduced rate of VAT of 13%.”.
Article 5
Extension of reduced rates of VAT for the importation of goods and the supply of objects of artistic value Amendment to Article 299 of Law No. 4738/2020
Para. 2 of Article 299 of Law No. 4738/2020 (A’ 207) is amended as regards the period of validity of the reduced rate of VAT on the importation of objects and on the supply of of objects of artistic value by their creator and his successors and shall be worded as follows:
“2. Paragraph shall apply from the passing of the Act until 31.12.2022.”
Source hellenicparliament
