Greece makes the reduced VAT rate for taxi rides permanent (Law 5116/2024, Article 61)

What changed in detail

Law 5116/2024 was published in the Government Gazette, ΦΕΚ Α΄ 100 of 3 July 2024. Its Article 61, headed “Permanent inclusion of TAXI transport services in the reduced VAT rate”, amends the Value Added Tax Code then in force (Law 2859/2000).

Annex III, Chapter B (services) lists the supplies taxed at the reduced rate, and its paragraph 1a covers passenger transport. Article 61(1) deletes the second sentence of paragraph 1a, so that the paragraph now reads simply: “The transport of persons and their luggage.” The article’s heading describes this as making the reduced-rate treatment of taxi services permanent.

Article 61(2) gives the amendment effect from 30 June 2024. Taxi rides therefore stay at the reduced rate without a break and without needing another extension. The rate itself does not change. Annex III supplies are taxed at the reduced rate of 13%, against the 24% standard rate.

What it means

The change was permanent and remains in force in November 2026. Greece later codified its VAT law in a new VAT Code, Law 5144/2024 (ΦΕΚ Α΄ 162, 11 October 2024). Annex III, Chapter B, paragraph 2 of that Code carries the same unqualified wording, “The transport of persons and their luggage”, so taxi fares stay at 13%.

Taxi operators had nothing new to do: they kept the rate they were already charging. What changed is that the treatment no longer depends on a time-limited provision being renewed. Anyone checking an old taxi invoice from around 30 June 2024 should expect 13% on both sides of that date, since the amendment was backdated to close any gap.