The transfer of a newly built property (prior to its initial use/occupation) as well as of the plot on which the building is situated on is subject to VAT in Greece. This is provided that the building permit is issued or revised from January 1, 2006, onwards and that construction has not begun prior to such date. Greece also treats the handing over of certain construction work as a supply of building or parts of a building.
Source: eurofast.eu
Latest Posts in "Greece"
- Greece Intensifies VAT Inspections: Heavy Fines for Non-Compliant Businesses and Software Providers
- AADE Issues Clarifications on VAT Exemption for Small Enterprises (A.1011/2026)
- New Intrastat Declaration Thresholds for Intra-EU Trade in 2026
- Greece Mandates Electronic Invoicing for Large Businesses Starting February 2026, With Tax Incentives
- Intrastat 2026: New Statistical Thresholds for Intra-EU Imports and Exports Announced
