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Hotel, catering and passenger transport services from 11 January 2021

The Tax Department has issued a notice reminding that in accordance with Regulation ΚΔΠ 268/2020 the reduction from 9% to 5% of the VAT rate which applies to the aforementioned services is effective only for the period from 1/7/2020-10/1/2021.

The services referred to above are:

  • accommodation services provided by hotels and similar establishments, including the provision of holiday accommodation
  • restaurant and catering services
  • transportation of passengers and their accompanying luggage within the Republic by urban, intercity and rural taxis and by tourist and intercity buses.

From 11/1/2021 (inclusive) the applicable VAT rate for the above services is 9%. The VAT Law and the relevant transitional provisions apply in determining the time of supply. 


For more information, contact our VAT Partner @Kyriakos Fili or our VAT Senior Manager @Constantinos Loizou.