Greece: Policy Highlights and Opportunities

Greece has given effect through national law to European Union (EU) Regulation No. 1169/2011, which governs the use of date labels on food products. This regulation requires that all foods bear either a safety-based (“use by”) date mark or a quality-based (“best before”) date mark.

The EU Guidelines on Food Donation clarify that food can be donated after its “best before” date mark, but not after its “use by” date mark. This dual-date labeling scheme provides clarity for food retailers and consumers such that less food that is safe for human consumption is discarded.

Greece is subject to the Corporate Sustainability Reporting Directive (CSRD), which requires individual companies meeting certain criteria to report on their waste generation and diversion, and the EU Waste Framework Directive, which requires Member States to measure and report food waste averages at each stage of the supply chain.

Greece also mandates that specified entities, including food processors, supermarkets, hotels over a certain size, and others, register the amount of food waste generated and food surpluses made available as donations on an electronic waste registry platform each year.

Greece’s value-added tax (VAT) scheme exempts food donations from VAT at the time of donation if they are donated free of charge to qualifying entities for the purpose of providing relief to vulnerable social groups. In addition, food donors that qualify as taxable persons for VAT purposes may deduct the VAT paid to purchase inputs or ingredients for food products that end up being donated.

Greece’s VAT scheme removes a financial incentive for donors to dispose of food in the landfill rather than donate it and be subject to VAT, thereby encouraging the diversion of safe, surplus food to those in need.

Greece’s Income Tax Code provides two tax deductions for food donations: a standard deduction for up to 20% of the value of donated food, capped at 5% of donor’s taxable income, and an enhanced deduction for up to 40% of the value of donated food, capped at 40% of donor’s taxable income, for donations made to public benefit institutions or registered civil society organizations.

Greece does not have a “Good Samaritan” law to protect food donors and intermediary organizations (e.g., food redistribution organizations, food banks) from liability, creating fear among businesses that they may be held liable if donated food causes harm to recipients.

Greece should provide liability protection to food donors and intermediaries who act in good faith to reduce legal concerns that prevent more food from being donating.

Greece should enact a food donation requirement for actors throughout the food supply chain, such as large retailers and restaurants, to redirect safe, surplus food to people rather than alternative uses lower on the waste hierarchy.

In addition, Greece should take additional action to transition to a pay-as-you-throw scheme, charging waste generators based on the actual quantity of waste produced, to incentivize the diversion of food waste from landfill and enforce the separate collection of bio-waste as required by the Waste Framework Directive.