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Greece is primarily an agricultural country and as such it is struggling to survive and to cope with the state’s duties. Part of its strategy is the indirect taxes that the state implements. Since 1987, a basic tax applies to all goods and services including agricultural products: the Value-Added Tax known as VTA. The intention of this paper is to study and examine the VAT in the primary sector both in Greece and in the European Union. In the first chapter the definition and general characteristics of VAT are being mentioned so that the readers have a better grasp of the term. Following, in the second chapter, the notions of “underground economy” and “tax evasion” are being analyzed. Moreover, in the third chapter VAT in the EU is being presented, while in the fourth chapter we are tracing the sectors of implementation of VAT. Moving on to the fifth chapter we are examining closely the VAT in agricultural products in the state of Greece and in the EU. In the penultimate and sixth chapter we are presenting the study of a particular agricultural product regarding its VAT in Greece and in other European countries and finally, in the last chapter we are drawing our conclusions. Through this paper we would like to call the readers’ attention so that they deepen their knowledge on VTA mainly regarding agricultural products.