The new edition from Astbooks titled "Leisure Vessels & Tourist Day Boats 2024" serves as a handy tool for accountants in their complex daily lives, especially for colleagues whose workload significantly involves businesses and entities of this nature.

The book analyzes the legislation concerning leisure vessels and tourist day boats, both from the perspective of the regulatory framework governing them (law 4926/2022) and from the viewpoint of income taxation (Income Tax Law, taxes and fees, etc.), VAT (VAT Code), accounting monitoring (Greek GAAP), electronic submission of information (myDATA), as well as insurance and labor legislation.

This edition consists of seven (7) Chapters, specifically:

Chapter 1: Leisure Vessels & Tourist Day Boats, which includes topics related to: regulatory framework, terms - conditions for the operation of professional leisure vessels and tourist day boats, e-Ship Registry, Certificate of Inspection for Foreign Professional Leisure Vessels (PEXEPA), Leisure Vessels and Day Boats Tax (TEPAH) (eTEPAI), Tax on Professional Leisure Vessels according to the Law of Another Country (TEPADACH), “e-Charter Permission,” a useful table with sanctions - fines imposed as applicable.

Chapter 2: Maritime Company of Leisure Vessels (NEPA), which includes topics related to: the concept - purpose of NEPA, content of the articles of association, operation of the Board of Directors and General Assembly, capital increase - decrease, dissolution - liquidation, NEPA registry (e-NEPA), criminal sanctions. Additionally, it includes issues related to Private Leisure Vessel Companies (EIPA) and their registry.

Also, in the Appendix of this chapter, there are samples of the articles of association for the establishment of NEPA as well as samples of minutes and applications, which the reader can find in editable format (Word file) in the electronic service of ASTbooks “ARTICLES OF ASSOCIATION - FORMS.”

Chapter 3: Taxation, in which the legislative framework for NEPA as ship-owning companies is presented, subject to taxation under the provisions of law 27/1975 (ship taxation), as well as the provisions of the Income Tax Law (law 4172/2013) that applies to the income taxation of NEPA managing or exploiting leisure vessels owned by third parties (deductible - non-deductible expenses, depreciation of fixed assets, taxation of income generated abroad, provisions, etc.). Furthermore, provisions relating to the presumptions of private leisure vessels and the Excise Tax are included.

Chapter 4: VAT, which initially presents the main obligations arising from the VAT Code (law 2859/2000) such as: tax payment, Intrastat, right of deduction, adjustment of fixed assets, professional leases, turnover-based discounts while subsequently analyzing specific issues regarding the VAT treatment of NEPA (marine taxis, exemptions, marine sightseeing trips, etc.).

Chapter 5: Bookkeeping – Issuance of Documents – myDATA, where the main obligations arising from the application of Greek Accounting Standards (GAAP) according to law 4308/2014 regarding bookkeeping, profit distribution, and document issuance are mentioned. Subsequently, special issues regarding the bookkeeping of NEPA, ticket issuance for vessels, self-delivery of vessels, etc., are presented, along with detailed instructions for transmitting ferry tickets to myDATA.

Chapter 6: EFKA, which outlines the general provisions of EFKA concerning the insurance of employees, self-employed individuals, and members of company boards, but also for parallel insurance, with particular emphasis on the insurance contributions of sailors.

Chapter 7: Labor – Collective Bargaining Agreements (CBA), which presents the general provisions of laws relating to collective bargaining agreements, the National General Collective Agreement (EGSEE), as well as more specific provisions, contracts, etc., relating to the terms of employment and compensation: • Crews of Professional Tourist Vessels of law 4926/2022 • Captains of Mediterranean and Tourist Passenger Vessels • Crews of Mediterranean and Tourist Passenger Vessels • Crews of ferry passenger vessels.

Finally, with the purchase of the book, free access is granted to the electronic service of Astbooks "Articles of Association - forms," where the reader can find a series of template articles of association and board and general assembly decisions in editable format (Word file).