The new edition "VAT – All the Important Issues by Activity Sector" from Astbooks gathers all the essential topics of the VAT Code (law 2859/2000) that pertain to specific professional activity sectors. It also aims to assist specialized readers such as professional accountants – tax specialists, in seeking solutions to issues arising from VAT that they may encounter in their daily work.

Additionally, it is aimed at the student who wishes to engage with this specific European tax and to understand its basic concepts and aspects. It is demonstrated through examples how the tax is applied. In other words, this book serves as a handy guide for managing the most fundamental issues related to Value Added Tax, as it combines theory with the practical application of the law.

The book consists of four (4) parts, specifically:

Part 1 - General Issues: This section analyzes general VAT-related topics such as, for example: what are taxable transactions, intra-community acquisition of goods, importation of goods, self-delivery of goods, use of services for one's own purposes, right to deduction, triangular transactions, chain transactions, VAT deduction – Prorata, tax adjustment (for fixed assets and properties rented with VAT), taxable value, VAT rates (for islands), VAT refund (process), VAT declaration (type, instructions, myDATA).

Part 2 - Freelance Professions: This part of the book includes topics related to: special regimes (small businesses, tax payment by the recipient of electronic goods, distance sales of goods), place of supply of services (scientific, legal, real estate-related, engineering, artistic, expert, intermediaries, electronically provided). Special reference is made to exemptions from tax, grouped by professional activity, specifically: legal services, education, engineering services, medical services, artistic services, insurance services, brokerage services, real estate brokerage.

Part 3 - Tourism Sector: It includes specific issues encountered by category of professionals, such as tourist accommodations, food and beverage establishments, travel agencies – tour operators (special regime), tourist buses, car rentals and other transportation means, airlines, shipping companies, operators of horse-drawn vehicles, operators of boat parking spaces, tour guides, and short-term rental of properties (Airbnb).

Part 4 - Agricultural Sector: This part includes topics concerning the operation and application of VAT for farmers, such as, for example: definition of farmer and agricultural product, special regime, import of investment goods, order-taking sales, intra-community deliveries of agricultural products, fishermen.