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Greece: Additional tax relief measures (COVID-19)

Greece: Additional tax relief measures (COVID-19)

Additional tax relief measures were enacted at the end of March 2020 to address the effects of the coronavirus (COVID -19) pandemic.


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Legislative Act 30.03.2020/2020 includes provisions to support businesses economically affected by the COVID-19 crisis by providing, in part, for:

  • A financing program that allows for a refund (fully or partially) of advance payments of tax
  • A 25% reduction of assessed liabilities on installments of tax payments that are due between 30 March 2020 through 30 April 2020 (value added tax (VAT) and withholding taxes are not eligible for this 25% reduction)
  • An automatic suspension of certain tax and social security liabilities
  • A suspension of tax audits and related deadlines; the statute of limitations that would apply during the period from 30 March through 31 May 2020 is extended to 31 July 2020
  • An exemption from VAT for donations of goods made to the Greek government in support of the efforts against COVID-19

Read an April 2020 report [PDF 375 KB] prepared by the KPMG member firm in Greece

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