The Commission has decided to send a reasoned opinion to Greece (INFR(2020)4049) for not properly applying the VAT rules on postal services included in the VAT Directive (Council Directive 2006/112/EC) and clarified by the Court of Justice of the European Union (C-357/07 of 23 April 2009 and additionally C-4/18 of 16 October 2019). This Directive provides for a VAT exemption of certain postal services to encourage specific activities in the public interest.
To this end, postal services that meet the essential needs of the population (services referred to as universal postal services) are VAT exempted and thus offered at a reduced cost. By contrast, postal services for which the terms have been individually negotiated with the customers, such as bulk mail, special discounts, commercial agreements with specific organisations, and other services which are not part of the universal postal services do not qualify for the VAT exemption.
Greece exempts from VAT all postal services provided by the Hellenic Post ‘ΕΛΤΑ’, including those not comprised within the universal postal services. For this reason, Greece has failed to fulfil its obligations under the VAT Directive. If Greece does not provide a satisfactory response within the next two months, the Commission may refer the case to the Court of Justice of the European Union.
Source ec.europa.eu
