Clarifications on VAT Exemption for Donations to Public Sector Entities and Supervised Organizations

• Clarifications are provided regarding VAT exemption for donations to public sector entities or certain private legal entities established for public interest.
• Any individual or legal entity, domestic or foreign, can be a donor; the donor does not need to be VAT-registered in Greece.
• The VAT exemption applies only when the supplier and donor are different entities; it does not apply if the donor and supplier are the same.
• The recipient must be a public sector entity, a private legal entity established by special law for public interest, or another entity supervised by these bodies.
• Procedures, terms, and obligations for applying the exemption are defined by a specific ministerial decision.

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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