Prices for rapid tests, self tests as well as molecular tests PCR are increasing as they are now subject to a Value Added Tax rate of 6%. The VAT rate for such tests was zero soon after the coronavirus pandemic began.
Rapid tests are required to be done at their own expense by unvaccinated workers, health workers and doctors.
Patients need to have a negative PCR or Rapid test depending the kind of tests, screenings, examinations or surgeries in public or private health facilities and so need accompanied persons to hospitalized patients.
The price increase has been announced by the Independent Authority of Public Revenues, AADE.
In its announcement AADE stated that the zero VAT decision was applied until 31. December 2022, as explicitly stipulated by the relevant Union Legislation (Directive (EU) 2020/2020).
Therefore, after the expiry of the above arrangements, it is clarified that the goods and services in question are subject to the applicable VAT rate as defined by the provisions of Article 21 of the VAT Code in conjunction with its Annex III.
- Vaccines against SARS-related coronaviruses (type SARS-CoV), of D.K.3002 for humans
- Rapid diagnostic tests
- PCR diagnostic tests
- Diagnostic antibody tests and other diagnostics for Covid-19 of D.K. 3822 for humans, which are important goods for dealing with the pandemic,
are subject to the lowest applied VAT rate (reduced rate of 6%), thus facilitating the access of the health authorities and the general population of the country to the goods in question, in order to fight the virus and prevent its spread, without setting a time limit limitation for its application.
In the event that during the delivery of diagnostic rapid tests to consumers by pharmacies, which undertake, for the convenience of consumers, their conduct, any additional price they receive increases the taxable value of the main transaction, i.e. the delivery of the diagnostic rapid test, therefore subject to the same VAT rate, 6%.
- Rapid test in pharmacies was until last Tuesday 6 euro as before. With 6% VAT the price should rise to €6.36 but as we tend to round up upward we most likely pay 6.50 or even 7 euros.
In any case, the carrying out of diagnostic tests for disease from the Covid-19 coronavirus, by private diagnostic laboratories of the p.d. 84/2001 or other primary health care institutions, regardless of the method used (rapid test or PCR) is exempt from VAT in accordance with the provisions of article 22, par. 1, para. e’ of the VAT Code without granting the right of deduction of the VAT with which the relevant inputs were charged.
If the last two paragraphs are just Greek to you I dare suspect they mean: a) VAT 6% will apply to rests in pharmacies but tests in private laboratories and other primary health care institutions will remian VAt exempted. Go figure…