The publication "New VAT Code (Law 5144/2024): Codification and Mapping of Provisions" presents the comprehensive codification of the Value Added Tax (VAT) legislation, offering a useful overview of the new regulations and their correspondence with the previous provisions of Law 2859/2000.

This particular edition aims to serve both professionals and taxpayers, facilitating access to a clear and updated legal framework for VAT. VAT is one of the most significant indirect taxes that affects consumption, ultimately transferring the tax burden to the consumer through the production and commercial chain.

However, the long-standing and frequent modifications of the legislation had made the VAT Code complex and difficult to interpret and apply. This codification, established by the legislative authority, eliminates contradictions and ambiguities, allowing for simplification and a better understanding of the tax.

The new codification includes a unified, updated legislative basis, abolishing outdated provisions and incorporating the most recent legislative developments, both in national legislation and European law. Furthermore, the provisions are presented with clarity and linguistic consistency, making them more accessible to all users of the law.

This edition also provides a complete tool for mapping old and new provisions, accompanied by appendices that facilitate finding related regulations and understanding the logic behind the legislative changes. Thus, it serves as an essential aid for the application of tax legislation, offering clear and reliable guidance to professionals and authorities.

With the completion of this codification process, the VAT framework becomes more user-friendly and modern, responding to the demands of today's economic and tax reality.