A joint ministerial decision of the Ministers of the Interior Thodoris Livanios and Culture Lina Mendoni determined the form and content of the declaration of payment of the special cultural fee of article 94 of Law 5179/2025 (A’ 26), the time and procedure for its imposition and payment, the content, procedure and method of issuing the special element – proof of its collection in the Municipality of Zagori.
Essentially, with the implementation of the Cultural Fee in the Municipality of Zagori, the way is opened for the implementation of a corresponding Fee in the future in other Municipalities for a specific purpose.
The special cultural fee will be 0.75 cents, per daily use and per room or apartment of hotel businesses, rented furnished rooms – apartments, self-catering accommodation – tourist furnished as well as properties available through short-term lease, which are located within the boundaries of the Municipality, with the aim of strengthening the Municipality of Zagori, in order to meet the requirements arising from the inclusion of the area in the UNESCO List.
The fee is imposed on the resident after his stay in the accommodation and before his departure from it, with its inclusion in the relevant receipt.
Those liable to pay the fee submit the relevant declaration by the last working day of the month following each calendar quarter, that is, by the last working day of the months of April, July, October and January of the following year. Zero declarations are also submitted.
In case of late declaration or non-payment of the fee or late payment of the fee, instead of late payment interest, an additional charge equal to 2% on the unpaid fee for each month of delay shall be imposed on the liable party, not exceeding 100% of the debt due at any time. In case of failure to submit a declaration, the competent municipal service may proceed to seek the necessary evidence from the liable party for payment of the fee.
For the collection of the fee, the AADE provides a web-service to the beneficiary Municipality of Zagori regarding the extraction of statements of businesses included in the Activity Code Numbers (KAD) that are subject to the fee or, alternatively, the Municipality may receive the above information upon request to the AADE.
