Ναύλωση ελληνικού ή ενωσιακού επαγγελματικού σκάφους αναψυχής: ν. 4926/2022, e-Ναυλοσύμφωνο, ΦΠΑ και φόροι

Articles 1–13 and 15 of law 4256/2014 were repealed on 20 Apr 2022 by law 4926/2022 (ΦΕΚ Α' 82), last amended by law 5111/2024. Many charter-company and agency pages still quote the old law. Check any rule you are given against law 4926/2022.

Law 4926/2022 and its joint decision give non-EU-flag yachts over 35 m a Specified Period Charter Permission of 21 days plus 7; the Ministry's procedure register (mitos.gov.gr) says 28 days. No annual decision for 2024–2026 was found. Plan on 21 days until the Ministry confirms otherwise.

Greek port regulation ΓΚΛ 50 art. 3(19) accepts foreign licences issued or recognised by a state authority, carried with an official translation and a consular certificate. It does not mention the ICC. The German Embassy in Athens says Greece has not adopted the UNECE resolution behind the ICC. Carry your national licence with the paperwork, not the ICC alone.

Many charter companies say a bareboat skipper must be accompanied by a second crew member with sailing experience. No such rule was found in law 4926/2022 or Υ.Α. 3342/02/2004 as amended. Treat it as a company or insurer condition, and check your charter contract.

Operating a boat under the influence of alcohol or drugs is prohibited, but no numeric blood or breath limit for boat operators was found in the port regulations read. Port Police carry out alcohol checks. Do not drink before or while in charge of a boat.

ΦΕΚ Β' 4559/2026 bans powered craft from moving or anchoring inside bathing buoys, regulates inflatable sea playgrounds, bars rental operators from giving lessons and requires satellite tracking and remote control on rented jet skis from 24 Dec 2026.

An ΑΑΔΕ circular of Feb 2026 puts crewed charter at 13 % and bareboat at 24 %. It is not confirmed whether the 50 % taxable base for charters mostly outside Greek waters (decision Α.1018/2020) survived the 2024 VAT Code or applies at 13 %, nor how the "70 %" rule for permit yachts is calculated. Take tax advice.

In the Zakynthos National Marine Park (1 May–31 Oct) Area A is closed to all craft and Areas B and C have a 6 kn limit, with no stopping or anchoring in B. In the Alonissos–Northern Sporades park no vessel may go within 3 nm of Piperi. The new South Aegean and Ionian marine parks were not yet in force when read.

Greece's list of non-EU States whose certificates it recognises (for example the UK, US and Marshall Islands) could not be read because the Ministry site blocked access. EU certificates are endorsed, with up to 3 months' service allowed while the endorsement is pending.

Η απόφαση Α.1018/2020 επέτρεπε φορολογητέα βάση 50 % για σύντομες ναυλώσεις κυρίως εκτός ελληνικών υδάτων. Δεν επιβεβαιώθηκε ότι επιβίωσε του νέου Κώδικα ΦΠΑ (ν. 5144/2024) ούτε ότι συνδυάζεται με τον συντελεστή 13 % για ναυλώσεις με πλήρωμα. Τα ποσά με βάση 50 % δίνονται υπό επιφύλαξη.

Κατά τη διακοπή της ναυλωτικής δραστηριότητας ο ΦΠΑ επιστρέφεται με κλίμακα απόσβεσης. Ο νόμος λέει ότι το ποσό «μειώνεται κατά» ορισμένα ποσοστά· παράδειγμα της ΑΑΔΕ διατυπώνει το βήμα των 13 ετών ως «μειώνεται στο 80 %». Το μάθημα ακολουθεί τον νόμο.

Ο ν. 5259/2025 δεν διευκρινίζει αν το ελάχιστο των 200 € εφαρμόζεται πριν ή μετά τον πολλαπλασιαστή ×15 μήκους. Για σκάφος 70 τόνων η διαφορά είναι 3.000 € έναντι 1.084,50 €· δίνονται και τα δύο.