Greek Restaurant VAT (2026): The Complete Guide
If you run a café, restaurant, or taverna in Greece, VAT works differently than most business owners expect. The same drink — say, a coffee — can be charged at 13% or 24% depending on one thing: whether the customer consumed it at a table or took it away. This guide explains the rule, the exceptions, and what it means for your POS setup.
The core rule: dine-in or takeaway?
The deciding factor is not the product — it is the method of consumption. Under AADE circular E.2005/2024 (in force through 2026), non-alcoholic beverages, juices, and soft drinks served by a catering business are subject to two rates: 24% when consumed on the premises as part of a table service, and 13% when sold to go — takeaway or delivery.
One important detail: "on-premises consumption" does not simply mean the customer is inside the business. It means there is a served table experience — a table, waiter service, clearing. If a customer buys a coffee at a fast-food counter and drinks it standing at the bar, that counts as takeaway and is charged at 13%. If they sit at a table and are served, it is 24%.
Food: always 13%
Food is always subject to 13% VAT — dine-in or takeaway makes no difference. This applies across all types of catering: a full restaurant meal, a souvlaki to go, a burger on delivery, pizza eaten in, a toasted sandwich from a café, a pitta from a grill house. All at 13%.
This is one of the clearest parts of the regulation: there is no dual rate for food, no exceptions based on how it is served.
Beverages: the full rate table
Since 1 July 2024, the temporary exemption that kept coffee at 13% regardless of consumption method was removed. Coffee now follows the same dual-rate rule as all other non-alcoholic beverages. Here is the complete table:
| Product | Dine-in | Takeaway / Delivery |
|---|---|---|
| Coffee (espresso, frappé, iced) | 24% | 13% |
| Tea, herbal infusions | 24% | 13% |
| Juices (fresh or bottled) | 24% | 13% |
| Soft drinks | 24% | 13% |
| Energy drinks (e.g. Red Bull) | 24% | 13% |
| Milkshake, smoothie | 24% | 13% |
| Bottled water (plain, no sweeteners) | 13% | 13% |
| Alcoholic drinks | 24% | 24% |
Plain water — still or sparkling, no added sugar or sweeteners — is always 13% regardless of whether it is served at a table or sold in a bottle. Flavoured or sweetened waters are classified as soft drinks and follow the dual-rate rule.
Alcohol: always 24%
All alcoholic drinks are subject to 24% VAT with no exception — dine-in or packaged, nothing changes. This applies to beers, wines, spirits, ouzo, tsipouro, cocktails served by the glass, and bottles sold for delivery.
Nightclub and entertainment venue services are also explicitly excluded from the reduced 13% rate. If your business is classified as a nightclub or entertainment venue, all revenue — food, drinks, coffee — is subject to 24%.
Example: how a café receipt splits
Say you have a morning order: 2 espressos for a table, 1 frappé to go, and 1 toasted sandwich to go. Here is how the receipt breaks down:
- 2 × espresso dine-in — €2 each, gross total €4. VAT 24%: net €3.23, VAT €0.77.
- 1 frappé takeaway — €3 gross. VAT 13%: net €2.65, VAT €0.35.
- 1 toasted sandwich takeaway — €4 gross. VAT 13%: net €3.54, VAT €0.46.
Receipt total: €11 gross. Of that, €4 is at 24% (VAT line: €0.77) and €7 is at 13% (VAT line: €0.81). Your POS must print both VAT totals separately — not one blended rate across the whole receipt.
Need to reverse VAT on a receipt to verify the net value? The free calculator on this site handles all three Greek VAT rates instantly.
Delivery platforms (efood, Wolt, Box): does anything change?
No. The VAT rate follows the product, not the platform. If you deliver a pizza via efood, the pizza is still charged at 13% — same as if the customer collected it from your shop. If you deliver beer via Wolt, the beer is 24%. The delivery method does not affect the product's VAT rate.
The commission or service fee charged by the platform to your business is a separate service and is subject to 24% VAT. This appears as a separate line on the invoice the platform issues to you.
What this means for your POS
Set up your POS with separate buttons or product categories per VAT rate: food 13%, takeaway beverages 13%, dine-in beverages 24%, alcohol 24%, water 13%. Many businesses use one product code for "coffee" without distinguishing consumption method — this is one of the most common issues flagged during a tax audit.
For a quick sanity check on any individual amount — net value, VAT, or gross — use the free VAT calculator on this site. Enter the gross, pick the rate, and it gives you the split instantly without needing to remember formulas.
Also read: How to reverse VAT in Greece: the complete calculation guide