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
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