The zero VAT rate on a range of basic food items will be implemented in two phases, with the measure remaining in effect until May 31, 2027. Starting October 1, specific categories of fresh and frozen meat and fish will be covered, while starting October 12, bread, milk, coffee, sugar, and baby food.
According to the Federation of Employers and Industrialists, the Tax Department issued a relevant circular based on Decree No. 354/2026, while also clarifying which products remain subject to the reduced 5% VAT rate.
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The announcement in detail:
The Federation of Employers and Industrialists announces that the Tax Department has issued a circular stating that, based on Decree No. 354/2026, published in the Official Gazette of the Republic (O.G. Part III, Section I, No. 6050, September 30, 2026) by decision of the Council of Ministers, the Value-Added Tax Law is amended to impose a zero VAT rate on essential goods:
A. From October 1, 2026, through May 31, 2027, as follows:
Meat, fresh, chilled, or frozen
(1) Beef (HS codes 0201 and 0202)
(2) Meat of swine (HS code 0203)
(3) Meat of sheep or goats (HS codes 0204)
(4) Edible offal of bovine animals, swine, sheep, and goats (HS codes of heading ex 0206)
(5) Meat and edible offal of poultry of heading 0105 (HS codes 0207)
(6) Meat and edible offal of rabbits and hares (HS codes ex 0208)
It should be noted that meat preparations, such as marinated meats, smoked meats, wines, sieftalia, burgers, chicken nuggets, sausages, lountzes, rosta, gyros, polipif, pana, etc.
Fish, fresh, chilled, or frozen
(1) Fish (HS codes 0302, 0303, and 0304)
(2) Cuttlefish, squid, and octopus (HS codes ex 0307)
Please note that fish products, such as canned fish, smoked fish, marinated fish, fish fillets, etc., continue to be subject to the reduced VAT rate of 5%.
B. From October 12, 2026, through May 31, 2027, as follows:
Bread: all types of fresh or frozen bread, with or without yeast (e.g., white, brown, whole-grain, multigrain, country-style, rye, cornbread, baguette, ciabatta, sliced bread, rolls, pitas). This does not include pastries, dried bread, or any bread containing additives such as raisins, nuts, or flavorings.
Milk: fresh milk (e.g., cow’s, goat’s, sheep’s), sweetened, condensed, long-life, flavored milk (e.g., chocolate, banana), plant-based milk (e.g., almond, soy, rice).
Coffee: unroasted, roasted beans, ground, powdered, instant coffee, flavored coffee, caffeinated or decaffeinated in any packaging. (This does not include ready-to-drink beverages or drinks made primarily from coffee that are consumed hot or cold.)
Sugar: granulated (white, brown, black), powdered (icing sugar), coarse, in cubes, in packets.
Baby food: in powder, dry, and/or liquid form, intended for consumption by children. Snacks are not included (e.g., chips, nuts, candies, chocolates, ice cream, yogurt cups).
