An unprecedented situation has arisen in Greece in the first days of the year, when, from January 1, 2024, different VAT will be introduced on soft drinks, juices, coffee and tea. It depends on whether the drink is consumed inside the store – 24% or outside the store – 13%, which creates chaos.
According to a circular issued by the Independent Revenue Authority AADE, one rate of VAT will apply when consumption of soft drinks occurs in a store and a different rate when consumed outside the store or for “delivery”.
Thus, if a customer orders a soft drink in a cafe and consumes it in a store, he will pay 24% VAT, and if he orders it as a “delivery” – 13% VAT. Everything is clear with coffee, chocolate and tea until June 30, 2024, they will be taxed at a reduced rate of 13% regardless of whether they are consumed in a store or with delivery.
Reports on TV channels warned that some shrewd businessmen were also charging 24% value added tax on drinks “with delivery”.
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