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Which transactions establish entitlement to tax deduction?

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.

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