{"id":34337,"date":"2023-04-11T11:40:40","date_gmt":"2023-04-11T11:40:40","guid":{"rendered":"https:\/\/www.qbc.gr\/?p=34337"},"modified":"2023-04-11T11:42:18","modified_gmt":"2023-04-11T11:42:18","slug":"advertising-expenses-tax-incentives","status":"publish","type":"post","link":"https:\/\/www.qbc.gr\/en\/advertising-expenses-tax-incentives\/","title":{"rendered":"Advertising Expenses &#8211; Tax Incentives"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<img class=\"alignleft wp-image-34342 size-full\" src=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/Advertising-Expenses-Tax-Incentives-7.png\" alt=\"Advertising Expenses - Tax Incentives\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/Advertising-Expenses-Tax-Incentives-7.png 1200w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/Advertising-Expenses-Tax-Incentives-7-300x158.png 300w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/Advertising-Expenses-Tax-Incentives-7-1024x538.png 1024w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/Advertising-Expenses-Tax-Incentives-7-150x79.png 150w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/Advertising-Expenses-Tax-Incentives-7-768x403.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">According to Article 39 of Law 5005\/2022, the tax incentive of the increased deduction of advertising expenses of Article 22C of Law 4172\/2013 is extended to the tax year 2023.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u03a0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03b1 \u0386\u03c1\u03b8\u03c1\u03bf\u03c5<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ab70ba75ea53\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ab70ba75ea53\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.qbc.gr\/en\/advertising-expenses-tax-incentives\/#_Deductible_forms_of_advertising_expenses\" >\u00a0Deductible forms of advertising expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.qbc.gr\/en\/advertising-expenses-tax-incentives\/#Tax_incentive_for_advertising_expenses\" >Tax incentive for advertising expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.qbc.gr\/en\/advertising-expenses-tax-incentives\/#Which_companies_can_benefit\" >Which companies can benefit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.qbc.gr\/en\/advertising-expenses-tax-incentives\/#Conditions_for_receiving_the_tax_incentive\" >Conditions for receiving the tax incentive<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.qbc.gr\/en\/advertising-expenses-tax-incentives\/#How_can_QBC_help_you\" >How can QBC help you?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Deductible_forms_of_advertising_expenses\"><\/span><span style=\"font-size: 16pt; color: #d4663e;\"><strong>\u00a0<\/strong><strong>Deductible forms of advertising expenses<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The increased tax deduction concerns the following advertising expenses incurred by the business during the tax year 2023.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000; font-size: 14pt;\">Outdoor advertising<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">Advertising expenses for the purpose of purchasing time or space:<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">On TV<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">On the radio<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">In the cinema<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">On the Internet*<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">On social networks and other digital media and tools*<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">In newspapers and magazines<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">*Provided that the transmission or registration was carried out by a company that is registered in the Register of Electronic Media Companies.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Specifically, if the company that transmits or registers the advertisement is not registered in the Register of Electronic Media Businesses and is registered during the tax year 2023, then the advertising costs incurred after its registration are deductible.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/debra-directive-eu-tax-incentives-for-equite-financing\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>DEBRA Directive EU &#8211; Tax Incentives for Equity Financing<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tax_incentive_for_advertising_expenses\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><strong>Tax incentive for advertising expenses<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">For the advertising expenses mentioned and if the prescribed conditions are met, they are deducted from the gross revenues of the companies at the time of their realization, increased by a percentage of 30% for the tax year 2023.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">We remind you that the above advertising expenses were deducted from the gross income by 100% for the tax year 2020, 60% for the tax year 2021, and <\/span><span style=\"color: #000000; font-size: 14pt;\">30% for the tax year 2022.<\/span><\/p>\n<h2 style=\"line-height: 150%; text-align: justify;\"><span class=\"ez-toc-section\" id=\"Which_companies_can_benefit\"><\/span><span style=\"font-size: 16pt; color: #d4663e;\"><b><span lang=\"EN-US\" style=\"font-family: Roboto; background: white;\">Which companies can benefit<\/span><\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"line-height: 150%; margin: 0cm 0cm 8pt; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">The increased discount on advertising expenses for the tax year 2023 applies to all legal entities, regardless of the method of keeping their accounting books (double-entry or single-entry bookkeeping system).<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=&#8221;34266&#8243; img_size=&#8221;full&#8221; alignment=&#8221;right&#8221;][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Shell Companies in the EU &#8211; Fighting Tax Evasion<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Conditions_for_receiving_the_tax_incentive\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><strong>Conditions for receiving the tax incentive<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">For the tax incentive to apply, the company must meet a number of conditions, as listed below:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Article 22 of Law 4172\/2013, states that when determining the profit from business activity, the deduction of all expenses is allowed if:<\/span>\n<ul>\n<li><span style=\"color: #000000; font-size: 14pt;\">are carried out in the interest of the company or during its usual commercial transactions (including corporate social responsibility actions, provided that the company shows accounting profits at the time of their implementation),<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">correspond to an actual transaction and the value of the transaction is not considered lower or higher than the market value, based on the data available to the Tax Administration,<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">they are recorded in the books kept showing the transactions of the period in which they are carried out and proven with appropriate supporting documents.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The advertising expenditure of the enterprise for the tax year 2023 amounts to at least 105% of the amount of the pre-issuance of credit invoices turnover of advertising expenditure for the year 2019 (base year).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">They fall under the deductible forms of advertising expenses.<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/tax-incentives-for-patent-development\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Tax Incentives for Patent Development<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_can_QBC_help_you\"><\/span><strong><span style=\"color: #d4663e; font-size: 16pt;\">How can QBC help you?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Following the latest developments in tax legislation and having the necessary know-how, <\/span><span style=\"font-size: 14pt; color: #005550;\"><strong>QBC Tax Consultants<\/strong><\/span><span style=\"color: #000000; font-size: 14pt;\"> are at your side to help you achieve\u00a0<\/span><span style=\"color: #000000; font-size: 14pt;\"><span style=\"color: #005550;\"><strong>maximum tax compliance and benefit<\/strong><\/span> for your business.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Through <span style=\"color: #005550;\"><strong>accounting outsourcing and supervision services<\/strong><\/span>, QBC supports businesses in evaluating and restructuring their existing accounting systems to make them more efficient and effective.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;30px&#8221;][vc_column_text]<\/p>\n<div id=\"vc_row-63f4b7a5eafdb\" class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">For more information on corporate tax and accounting, you can contact us by phone at 216 900 7576 or submit a contact request and one of our Consultants will serve you immediately.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div 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&#8230;<\/p>\n","protected":false},"author":2,"featured_media":34342,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73,72],"tags":[],"class_list":{"0":"post-34337","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-news","8":"category-tax-news"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Advertising Expenses - Tax Incentives - QBC<\/title>\n<meta name=\"description\" content=\"According to Article 39 of Law 5005\/2022, the tax incentive of the increased deduction of advertising expenses of Article 22C of Law 4172\/2013 is ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qbc.gr\/en\/advertising-expenses-tax-incentives\/\" 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