According to the legislative act, the abolition of VAT rates on the remaining islands of the special VAT regime has been extended.
Thus paragraph 4 of article 21 of Law 2859/2000
Thus paragraph 4 of article 21 of Law 2859/2000 (Government Gazette A΄ 248), as replaced by paragraph 1 of article 74 of Law 4509/2017 (Government Gazette A΄ 201), is replaced as follows:
«4. Until 30.06.2019 for the islands of Leros, Lesbos, Kos, Samos and Chios, the tax rates are reduced by thirty per cent (30%), provided that the goods, at the time when the tax becomes chargeable: a) are located on those islands and are supplied by a taxable person established on those islands,
b) are sold for delivery to those islands by a taxable person established anywhere within the territory of the country, to a taxable purchaser or to a legal person not liable to tax, established on those islands,
c) are dispatched or transported to a taxable person or to a legal person not liable to tax established on those islands, within the framework of intra-Community acquisition of goods,
d) are imported into those islands.
