Law 4821/2021 (“Modernization of the Greek land registry, new digital services and enhancement of digital governance”), published in Greece’s government gazette on 31 July 2021 (FEK Α’ 134/31.7.2021), extends the deadline for construction companies to elect the VAT suspension regime for newly-built real property, provides for the application of the super-reduced VAT rate to defibrillators, and extends the application of the reduced VAT rate on tickets for sporting events. The new rules and changes are summarized below.
Source: Deloitte
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