ΠΕΡΙΓΡΑΦΗ

The aim of the course is to establish an understanding of the VAT related issues underpinning the planning, construction, sale and operation of immovable property and get informed about the changes in the VAT legislation that affect the construction and real estate industry.

ΣΚΟΠΟΣ ΣΕΜΙΝΑΡΙΟΥ

Topics to be covered

• VAT treatment of the disposal of building land
• VAT treatment of the disposal of buildings (as per the amended Law)
• VAT treatment on leasing of immovable property including short term rentals as holiday accommodation
• Reduced VAT rate 5% on the acquisition (as per amended Law) and renovation of residential property
• VAT treatment of long term leases /agreements for the sale of immovable property with an option to buy
• Barter Transactions
• Reverse charge in the construction industry
• Change of Use, Capital goods scheme adjustment and other relevant provisions of the Law

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

The programme is addressed to Members of accounts departments, Chief accountants and Chief Financial Officers, Tax and VAT accountants, real estate agents and real estate developers