The new expanded edition of the book "Practical Guide for Tourism Businesses" has been updated with all the changes of recent years regarding issues of taxation, VAT, bookkeeping and documentation, myDATA, as well as social security and labor issues.

Regarding the structure and content of the book, the following are mentioned as examples:

Includes: General provisions of the Income Tax Code (Law 4172/2013) that relate to all businesses (profit determination, deductible and non-deductible expenses, depreciation, income from real estate, dividends, interest, royalties, tax exemptions, tax-free reserves, etc.). Special tax issues related to: hotel businesses (accommodation tax, etc.), tourist buses - KTEL, travel agencies, leisure shipping companies, tourist day-cruisers (NEPA), airlines, car rental companies, operators of boat parking spaces, tour guides, short-term real estate rentals (Airbnb, etc.).

Includes: The main obligations from the VAT Code (Law 2859/2000) applicable to all professions (tax payment, Intrastat, right to deduction, fixed asset settlement, professional leases, turnover discounts, coupons, etc.). Special issues by profession category, such as: tourist accommodations, catering accommodations, tourist buses, car rentals and other means of transportation, airlines, shipping companies, operators of horse-drawn vehicles, operators of boat parking spaces, tour guides, and short-term real estate rentals (Airbnb).

Includes: The main obligations from the implementation of the Greek Accounting Standards (E.L.P.) of Law 4308/2014 (entity categories, accounting records and documents, accounting-tax base, single-entry - double-entry system, invoices, delivery notes, retail receipts, summary statements). Special issues per sector, such as: hotels - tourist accommodations, catering establishments, car rental businesses, motorcycles and mopeds, tourist buses - KTEL, tourist ships, travel agencies, management of boat parking spaces, tour guides - interpreters, managers of healing springs of the Greek National Tourism Organization, casinos. The basic provisions that generally apply to businesses regarding the transmission of their data to the myDATA application, as well as specialized issues concerning: general tourism offices (ferry tickets, airline tickets, travel packages).

Includes accounting entries for specific cases related to hotel businesses that have not been differentiated in terms of accounting treatment compared to the previous regime of P.D. 1123/1980 (E.G.L.S.).

Includes: The general provisions of E.F.K.A. that apply according to Law 4387/2016 to all professions (parallel insurance, voluntary insurance, contributions of company members, contributions of employees, etc.). Special issues existing by profession category, as follows: insurance contributions of owners of tourist accommodations, insurance contributions of seafarers, insurance contributions of farmers engaged in agrotourism, insurance contributions of tour guides, insurance contributions of shareholders of KTEL S.A.

Includes: The general provisions of the laws concerning collective labor agreements (C.L.A.) and the General National Collective Agreement (G.N.C.A.), penalties for violations of labor legislation as well as provisions regarding the work receipt. Specific provisions, agreements, etc., related to the terms of employment and remuneration: for waiters, employees in organized restaurant chains, licensed tour guides of Athens - Piraeus and surrounding areas, guides working in Rhodes for the years 2022, 2023, and 2024, hotel staff of N. Heraklion, guides in Crete and Santorini, hotel staff across the country, tourist bus drivers in Crete, commercial agents, crews of ferry passenger ships.