Restaurants, cafés and hotels in myDATA
Meals and accommodation are among the most frequent expenses of small businesses, and their VAT is not deductible.
The rule
Article 30 of the Greek VAT Code does not allow deducting VAT on hospitality expenses, food and drink, and accommodation. That is why they are usually classified in category 2.5 · General expenses without VAT deduction.
The codes
- E3_585_005 · Hospitality expenses: restaurants, cafés, meals with clients.
- E3_585_006 · Travel expenses: hotels and accommodation.
VAT and amount
In category 2.5 the VAT is part of the expense: the line is classified with the total amount (net value plus VAT) and without a VAT classification.
A trap
Not everything with “café” in its name is hospitality: a coffee wholesaler supplying a café is a purchase of goods or raw materials for it, not a hospitality expense.
E3 cheat sheet →Fuel and cars →VAT classification →
Recognised automatically
Taktiko recognises restaurants, cafés and hotels from the supplier and suggests 2.5 with the right code, telling wholesalers apart. Free during the launch period.
Start freeSources: AADE myDATA REST API v2.0.2 documentation and the official expense classification combinations table. An indicative guide, not tax advice.