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Home / Tolley's EU and Global VAT / 20 Greece / Appendix 20C: VAT zero rate (Greece)

Appendix 20C: VAT zero rate (Greece)

20 Greece

A zero rate (exemption with recovery on costs) of VAT is applied in Greece to the following:

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•�� The import and delivery of vessels, except those which will be used for private entertainment or sports.
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•�� The import or delivery of aircraft, except those which

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Small business exemption (Bulgaria)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Penalties (Bulgaria)

Time of supply – tax points (South Africa)

Germany - VAT submission guide

Reverse charge VAT (Kenya)

Cash accounting (Greece)

Transfer of a business as a going concern (Zambia)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Tour operators margin scheme (Denmark)

Transfer of a business as a going concern (Mexico)

Refunds of GST to non-New Zealand businesses (New Zealand)

Credit notes (Belgium)

Estonia - VAT registration guide

Refunds of VAT to tourists (Saudi Arabia)

Denmark - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

Bulgaria - VAT registration guide

France - VAT submission guide

Singapore - VAT registration guide

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