VAT in Greece in 2026

Consultoria EHERO

4 minutos de lectura

Greece applies a standard rate of 24%, a reduced rate of 13%, and a super-reduced rate of 6%, according to the VAT Code (Law 2859/2000). The 24% rate has been in force since June 2016 and is among the highest in the European Union. But from 1 January 2026 there is a second table that coexists with it: the islands.

Type	Percentage	Applies to
Standard	24%	Default regime for goods and services
Reduced	13%	Among others, food, hospitality and accommodation
Super-reduced	6%	Goods in Annex III of the VAT Code: medicines, books and press
Qualified islands	17 / 9 / 4%	The three previous rates reduced by 30% on islands that meet the requirements

Rates verified on 8 September 2026 against the “Basic VAT rates” sheet of the Greek Independent Authority for Public Revenue (AADE) (aade.gr).

The 2026 new feature: the 30% reduction on the islands

From 1 January 2026, a reform of the Greek VAT Code extends the 30% reduction on the three rates to dozens of islands with fewer than 20,000 inhabitants: those in the North Aegean, Samothrace and the Dodecanese. In practice, on those islands the 24% rate becomes 17%, the 13% rate becomes 9%, and the 6% rate becomes 4%.

The reduction does not apply to everything: among others, tobacco and transport are excluded.

For a store selling to Greece, this means that the country is no longer a single tax destination. The rate depends on the postal code, not just the country, and that is something a standard store tax setup does not account for: it has to be handled by zones.

Which VAT should you apply when selling from Spain

This is the part that does not appear in any table and is usually the real question. The rate you charge does not depend only on Greece, but on how much you sell outside Spain:

Below €10,000 per year in distance sales to the European Union as a whole —combined, not by country— you apply Spanish VAT.
Above that €10,000 threshold, you apply the destination VAT: Greek VAT, 24% or the rate corresponding to the product, and you declare it through the One-Stop Shop (OSS) without needing to register there.

The threshold adds up all your B2C sales to other EU countries and digital services, and the change does not wait until the next financial year: the very transaction that exceeds the threshold already uses the destination rate.

If you sell to a company with a valid VAT number, that is a different story: the transaction goes VAT-free under the reverse charge mechanism, but you must validate that number in VIES and keep proof of the validation.

How to set this up in WooCommerce

WooCommerce includes rates by country, but it does not distinguish rates within a country by product class or monitor the threshold for you. There are three things you need to set up:

A tax class for each rate you use, assigned product by product and not at store level.
VAT number validation at checkout against VIES for business customers, so VAT is not charged when the transaction is under reverse charge.
A control for the €10,000 threshold, because the day it is exceeded the rates change at once across all countries.

All three are covered by EHERO Woo VAT, which we built precisely because these are the three points where stores selling to the rest of the European Union break down.

Frequently asked questions

What is the standard VAT in Greece in 2026?

24%, in force since June 2016. Alongside it there is a reduced rate of 13% and a super-reduced rate of 6%.

Which Greek islands have reduced VAT?

From January 2026, the islands of the North Aegean, Samothrace and the Dodecanese with fewer than 20,000 inhabitants. On them the rates are reduced by 30%: 17%, 9% and 4%.

I sell from Spain to Greece, which VAT should I charge?

Spanish VAT, as long as you do not exceed €10,000 a year in distance sales to the EU as a whole. Above that, the applicable Greek rate —and note the destination, because on the qualified islands the rate is the reduced one.