The following non-consumer expenses are not eligible for establishing entitlement to tax deduction:
- Rental fees
- Vehicle Circulation Tax
- Purchase of vehicles (cars, motorcycles)
- Purchases of vessels, airplanes and aircraft
- Purchases of residences, plots and other real estate properties
- Payments of assessed amounts due to the State, of taxes, contributions etc.
- Payments of loan instalments
- Purchases of investment products (equities, bonds etc.).
In addition, the following expenses are not eligible for establishing entitlement to tax deduction:
- Payments on cards
- Transactions with corporate cards
- Transactions with unidentified prepaid cards
- Transactions in cash
- Cash withdrawals at Automatic Teller Machines ATMs) or at the cash desk of the payment services provider.
Moreover, expenses made with cards issued abroad are not eligible.