- VAT exemption applies to transactions related to donations to public sector entities, private legal entities established by special law for public interest, or other entities supervised by these bodies.
- The exemption covers the supply of goods and services from a VAT-subject supplier to a donor, who uses them within a donation contract with eligible entities.
- The procedure, terms, conditions, and obligations for applying this exemption are defined by a specific ministerial decision (A.1050/2020).
- Clarifications are provided regarding the status of the donor, who can be any natural or legal person or legal entity.
Source: taxheaven.gr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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