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EU PolicyWatch

Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure GR-2020-27/976 – measures in Greece

Suspension of VAT payment for construction work on hotel accommodation

 Υπουργική Απόφαση Αριθμ. Α.1150/2020

Country Greece , applies nationwide
Time period Temporary, 29 June 2020 – 31 October 2020
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Elena Kousta (INE GSEE) and Eurofound
Measure added 13 July 2020 (updated 04 August 2020)

Background information

In order to address the emergencies arising from the measures imposed to stop the spread of COVID 19, the recent Ministerial Decision No. 1150 of 30.06.2020 establishes a procedure for granting suspension of VAT payment, in the context of investments for construction works carried out by hotel companies as of 1 July 2020.

Content of measure

By virtue of the Ministerial Act (A.1150/2020, 30.06.2020) VAT payment in the context of investments for construction works carried out by hotel companies, in order to address the emergencies that arose due to the measures imposed to stop the spread of the COVID 19 pandemic, is suspended as of 1 July 2020. The conditions for exemption include: - the procedure for the payment of the Value Added Tax provided by P.2869 / 2389 / POL.137 / 1987 (Β΄236) is also applied proportionally for the construction costs for buildings, structures and construction works relating to main hotel accommodation operated by taxable companies, provided that they serve the needs of the business, are directly or indirectly related to the provision of its services and the tax corresponding to these operations is at least €3,000; - as a prerequisite, the need that works are related to the construction, erection or modernization of an hotel unit to be done on a property owned, or owned by a taxable company, or having any legal relationship with it for a period of at least nine (9) years; - that the taxable investor submits to the competent Tax Office, as a supporting document for its investment, the contract or contracts of construction of the project, supply of goods or provision of services that it has concluded with its contractor and the building permit related to the project; - that a separate certificate is issued for each contract, and in the event that additional work is carried out, the same procedure shall be followed.

Use of measure

No information yet available.

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
Does not apply to citizens

Actors and funding

Actors Funding
National government
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: N/A


No involvement.

Views and reactions

No available aswer.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      I - Accommodation And Food Service Activities I55 Accommodation

This case is not occupation-specific.


  • 01 July 2020: Ministerial Decision A 1150/2020 VAT payment procedure for construction in hotel accommodation  (


Eurofound (2020), Suspension of VAT payment for construction work on hotel accommodation, measure GR-2020-27/976 (measures in Greece), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.