The transactions establishing entitlement to tax deduction refer to expenses for purchasing goods and services in the following categories (as defined by the Hellenic Statistical Authority - ELSTAT):
- Food and non-alcoholic beverages
- Alcoholic beverages and tobacco
- Clothing and footwear
- Housing (excluding rental fees)
- Durable goods, household articles and services
- Transportation (excluding expenses for the payment of Vehicle Circulation Tax and the purchase of vehicles other than bicycles)
- Communications
- Recreation, cultural activities (excluding the purchase of vessels, airplanes and aircraft)
- Education
- Hotels, cafés and restaurants
- Other goods and services.
Learn more about how instalments establish entitlement to tax deduction for each year.