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"
- RTC Webinar Recap: CSE Countries – Implementing e-Invoicing and SAF-T Mandates
- VAT Exemption for Investment Gold: Formal Omissions Do Not Automatically Forfeit Exemption Rights (StE 1729/2025)
- Greece Reduces VAT for Islands, Extends Real Estate Relief, and Abolishes TV Subscription Levy
- New “Timologio” App Version: Full Digital Transport Integration and VAT Code Compliance
- New Timologio App Version: Full Digital Transport Integration and VAT Code Compliance Announced
