According to the provisions of Law 4110/23.1.2013 (Government Gazette  17Α) and the Decision of the Minister of Finance 1180/2013 there is now the option granted for subjection into VAT of all business property leases, in contradiction to a former law provision, according to which the taxation option applied only for the commercial and goods centers, under specific conditions.

The subjection into VAT is carried out upon the choice of the property's lessor - exploitation operator, which is realized with the submission of the application for the taxation option to the competent tax authority. 

The taxation option can refer to the whole or a part of a property or a construction complex. The application explicitly defines the spaces for which the taxation option is to be followed. It should be pointed out that the taxation option also refers to lease relationships which had been concluded before 01.01.2013, provided that there shall be an application for the taxation option submitted, which shall apply since its submission. 


According to the decision of the Ministry of Finance, No. POL 1167 / 29.07.2015 published in the Government's Gazette 1808 / 21.08.2015, the terms, the conditions and the VAT exemption procedure are defined for the purchase or import of goods meant for export and intra-community delivery and for the services which are directly related to those transactions.

  • Beneficiaries

The taxable persons have the possibility to purchase from within the country or import goods with exemption from VAT if these goods are going to be subject of exports, according to Article 24, paragraph 1, cases a and b, and of intra-community deliveries, according to Article 28, paragraph 1, cases a and c of the VAT Code (Law 2859 / 2000) and to receive services which are directly linked to these activities.

  • Requirements for the exemption approval