Greek VAT legislation largely follows Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of goods and services (a full list is provided in Appendix 20B).
Although Greek VAT law largely follows the Principal VAT Directive, it is much more detailed in content and is interpreted in very specific ways by the Ministry of Finance. As a detailed description of each of the exempt categories is outside the scope of this work, readers are recommended to take local advice regarding the interpretation of the exemptions.
The effects of VAT exemption are that:
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