Suspension of VAT application on real estate – Clarifications on the possibility of revoking the decision to grant VAT suspension on real estate, listing the landlord’s real estate in the state of unoccupied real estate, correcting the situation of unoccupied real estate, submitting a VAT return to settle the settlement tax with extraordinary declaration in case of sale of A ‘house, change of status of branches, settlement of the discount for properties delivered to the landowner, termination of underlying builder during the period of suspension, case of self-delivery during the period of suspension, assignment of contract with the system of consideration from a subject who has chosen the status of suspension, the assignment / modification of a preliminary agreement and a contractor of consideration to another contractor,the obligation to submit budgetary / accounting costs, the handling of a suspended business, issues related to the pre-sale agreement, the completion of code 907 of the VAT return and issues of imposition and payment of stamp duties
Source: taxheaven.gr (see also here)
