Greece published Law 5057/2023 in the Official Gazette on 6 October 2023.The law primarily contains various measures regarding the extension of certain COVID-19 measures and other measures regarding public health and health services. However, Law 5057/2023 also includes measures regarding VAT rates with effect from 1 November 2023. This includes the amendment of the VAT rates to include a new reduced rate of 4%, as well as the amendment of the annexes containing the list of goods and services subject to reduced VAT rates. In particular, the scope of goods subject to reduced VAT rates is expanded to include tractors,...