New Edition by Astbooks: "Legal and Tax Framework of Maritime Tourism 2026 (NEPA – Day Cruises)"

Tourism has historically been one of the most dynamic and strategically important sectors of the Greek economy. Greece, with its idyllic islands, unique culture, and favorable geographical position, consistently ranks among the top summer destinations worldwide. Maritime tourism has seen significant growth in recent years, with pleasure boats playing a leading role in enhancing the country's outward orientation and tourism diversification.

With Law 4926/2022, a modern, functional, and internationally aligned institutional framework was established for the operation of pleasure boats and tourist day cruise ships, contributing substantially to creating a more friendly and competitive environment for related business activities. This law marks an important step towards establishing Greece as a leading force in Mediterranean maritime tourism.

Within this context, the updated edition aims to serve as a comprehensive and user-friendly guide for accountants, financial advisors, and managers of shipping and tourism companies. The work is specially designed to meet the needs of professionals involved in NEPA and tourist day cruise activities.

Contents of the Edition

The edition clearly and practically analyzes all critical issues related to:

• The application of Law 4926/2022 and the operation of NEPA,
• Income taxation, fees, and taxes related to pleasure boats,
• VAT and related legislation (Law 5144/2024),
• The application of Greek Accounting Standards (ΕΛΠ) and mandatory submission to myDATA,
• Insurance and labor obligations of sailors and crews.

Additional Offer

With each book purchase, free access is provided to ASTbooks' electronic platform "Statutes – Forms," where readers can download ready-made statutory templates, minutes of Board of Directors meetings, and application forms in editable format (Word).

ASTbooks Scientific Team

Page 868

ISBN: 978-618-209-147-0