Following the jurisprudence of the Supreme Administrative Court (2323/2020 and 2163/2020) based on which interest-bearing loans granted from taxable persons are falling within the scope of VAT and therefore are not subject to stamp duty, article 63 of VAT Code has been restated to clarify that loans, other financing arrangements and corresponding interest will continue be subject to stamp duty.
Furthermore, it is explicitly stipulated that any exemptions from stamp duty based on other tax provisions (e.g. bond loans) remain in force.
The new provision applies retroactively as of 1/1/21, while it is explicitly stipulated that the relevant stamp duty returns can be filled until 31/12/22.
Source PwC
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