You can find the full legislation here!
In the past 27 years, the imposition of VAT on in-kind donations was a serious problem for the Greek (and European) society. The fact that in-kind donations were VAT-liable, was a considerable deterrent for companies that wanted to donate their surplus goods to charity, as there were more advantages to destroying their product surplus. This not only introduces a huge waste problem, but also highlights a big gap in the collaboration between the public sector, the private sector and social welfare organizations.
Earlier this year, the House of Parliament voted for a legislative amendment suggested by Desmos, which the Greek Government supported from the outset. This amendment succeeded in exempting in-kind donations from taxation when those donations are made to charitable or philanthropic organizations aiding vulnerable social groups.
The full decision regarding the legislation, and corresponding terms, conditions and procedures of VAT deductible in-kind donations has been published (Issue Gov. 903V ‘/ 2014) and is available here.
Charitable giving in Greece has turned a new leaf thanks to Desmos!