Greece has published Law 4821 of 30 July 2021, which extends the application of reduced VAT rates for certain supplies. This includes an extension of the 13% reduced VAT rate for tickets to sporting events until 30 June 2022, as well as an extension of the 6% reduced VAT rate for defibrillators until 31 December 2022. In addition to the reduced rate extensions, Law 4821 also extends the deadlines for construction companies to submit an application to elect for the VAT suspension regime for the transfer of buildings. This includes that construction companies may submit an application until 31 December 2021 in relation to the transfer of buildings that were licensed for construction up to 30 June 2021. Where licenses for the construction of buildings are issued from 1 July 2021, construction companies may apply for the VAT suspension within 6 months from the date the relevant license was issued.
Source Orbitax
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