February 22, 2024

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Confusion with VAT on soft drinks

Confusion with VAT on soft drinks

The AADE Circular attempts to clear things up in all matters relating to the disposal of products, some of which remain at a low VAT rate and others move up the 'ladder'.

Two-speed VAT In soft drinks, juices, beverages and other non-alcoholic beverages served, it will be applied as of New Year’s.

Against this background, and to avoid confusion, Relevant AADE circular Attempts to clarify matters related to the disposal of the mentioned products.

Coffee, cocoa and drinks at a low price

Therefore, reduced VAT applies to coffee, cocoa, tea, chamomile and other tea products. 13% until June 30, 2024, regardless of whether consumed locally or delivered in a “package”. That is, whether the product is provided through the distribution process (delivery), or through purchase in the store and consumption outside (hand-take-away), or whether it is consumed inside the store in a lounge, the VAT on receipt must be 13%.

Both speeds are non-alcoholic

However, according to the relevant circular, “With regard to alcoholic and non-alcoholic beverages, juices and beverages, as of 1/1/2024, their consumption on site is subject to the normal rate of VAT. 24%, in addition to deliveries in a ‘pack’ of alcoholic beverages.” While delivery in a “package” of non-alcoholic drinks, juices, standard and non-alcoholic drinks is subject to a reduced VAT rate of 13%.

In detail, from the new year onwards, the following applies:

  • At a normal rate of 24%, soft drinks, energy drinks, non-alcoholic beer and natural juices will also be available, as long as they are consumed in a restaurant, for example. in a cafe. It should be noted that the fruit salad in the café has a VAT rate of 13%, while natural juice from the same fruit has a VAT rate of 24%.
  • Non-alcoholic drinks, juices, etc. are subject to a reduced VAT of 13%, as long as they are purchased via delivery or “outside” consumption. Inevitably, store price lists must have a double price/different VAT (service and delivery), and consumers must be careful what they are charged. In fact, as the circular states, “catering companies must charge for these items separately based on the VAT rate to which they belong,” but a special circular from the Ministry of Development, which has “purchasing responsibility,” Must identify appropriate changes to price lists.
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The gray area has takeawaysAs orders are often consumed on the spot, without service, the VAT should be 24%. (Purchasing as a foreign order usually includes 13% VAT). Therefore, in the case of “misrepresentation” of the consumer, there must be notice and… “persecution” of the customer.

Changes in value added tax

The circular also clarifies other cases in which the VAT reduction is either permanent or receives a new extension.


  • The application of the reduced value-added tax rate of 13% on the transport of people and their luggage extends beyond 12/31/2023 and without a time limit, while the value-added tax rate is limited to the transport of people and their luggage by public passenger vehicles (TAXIS). The rate of 13% applies until 30/ 6/2024.
  • The application of the reduced value-added tax rate of 13% on tickets (entrance fees) to zoos is extended beyond 12/31/2023, without a time limit.
  • A reduced VAT rate applies to cinema tickets. 6% and after the applicable maturity date
  • On 12/31/2023 without a time limit.
  • In the provision of services through gyms and the provision of services through dance schools, as long as they are not exempt, the reduced rate of 13% will be applied after the effective closing date of 12/31/2023, without a time limit.
  • A reduced VAT of 13% applies to the import of works of art, clubs or antiquities and the delivery of works of artistic value.


  • The application of the 0% VAT rate is extended to vaccines against the emerging coronavirus (COVID-19), which have been approved by the European Commission or by EU Member States.
  • A reduced VAT rate of 6% applies to filters, dialysis lines, hemofiltration, hemodialysis and plasmapheresis lines.
  • A reduced VAT rate of 6% applies to defibrillators
  • The reduced VAT of 6% applies to personal protective and hygiene equipment (protective masks and gloves for medicines), soap and other preparations for personal hygiene, disinfectant solutions, disinfectant wipes and other disinfectant preparations, and denatured ethyl alcohol intended as raw materials. A substance for the production of disinfectants, pure ethyl alcohol of undenatured agricultural origin with an alcoholic strength of 95%, available in bottles for retail sale.
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