Answer to a written question – Greece’s failure to apply the directives on a common system for VAT rates as low as zero on essential items such as food, medicines, pharmaceuticals, clothing and housing – P-001904/2025(ASW)

The Commission attaches great importance to the timely and correct transposition of EU law.

Greece has not transposed the provisions of: (i)  Council Directive (EU) 2020/285 of 18 February 2020[1] which exempts small enterprises from value-added tax (VAT), alleviates their VAT compliance obligations and makes it easier to trade within the internal market, and (ii) Council Directive (EU) 2022/542 of 5 April 2022[2] which allows for a wider use of reduced rates, including the use of zero rates for essential products such as food, pharmaceuticals and products intended for medical use . Both directives had to be transposed into national law by 31 December 2024.

Therefore, the Commission opened infringement procedures[3] against Greece by sending letters of formal notice on 31 January 2025. Greece had to respond, complete its transposition and notify the measures to the Commission by 31 March 2025.

Greece did not reply to the letters of formal notice or notify transposition measures for the directives. The Commission is currently envisaging the next step in the infringement procedures.

• [1] Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises.
• [2] Council Directive (EU) 2022/542 of 5 April 2022 amending Directives 2006/112/EC and 2020/285 as regards rates of value added tax.
• [3] https://ec.europa.eu/commission/presscorner/detail/el/inf_25_273.