39A

According to Article 39a of 2859/2000 of the VAT code POL. 1150/2017 & POL. 1052/2017 you can buy with VAT exemption, tablets, mobile phones, laptops and game consoles provided that your company is subject to a normal VAT regime. According to Article 7 of Law 4646/2019 the required amount of expenses with electronic means of payment for each tax year is set at thirty percent (30%) of the actual income from business activity.