ΕΡΕΥΝΑ ΑΓΟΡΑΣ, ΠΡΟΜΗΘΕΙΑΣ, ΑΠΟΘΗΚΕΥΣΗΣ ΚΑΙ ΜΕΤΑΦΟΡΑΣ ΙΑΤΡΙΚΩΝ ΑΕΡΙΩΝ

ΝΟΜ.ΓΕΝ. ΝΟΣΟΚΟΜΕΙΟ - Κ.Υ ΓΟΥΜΕΝΙΣΣΑΣ · Κιλκίς · Published May 8, 2026

Where a translation is available, a tender title is shown in English, labelled, with the original one click away. Authority names are shown as their source publishes them, and CPV descriptions in Greek.

Budget: €29,462
Deadline: May 20, 2026, 12:00
Procedure: Απευθείας ανάθεση
CPV: 24111500-0 · 60100000-9 · 63121110-7

Near the direct-award ceiling direct award of €29,462.60 ex VAT, from 95% up to and including the €30,000 ceiling for supplies, services and studies (art. 118 Law 4412/2016). For the services of arts. 107–110 the ceiling is €60,000.Signals are computed from the published record by the rule written beside them; they are not a finding about the procedure.

An informational summary. It does not replace the official tender documents. Always confirm the deadline and the terms against the official ΚΗΜΔΗΣ record before submitting a bid.

Bid discount

Work out your bid and its discount on the budget excluding VAT (€29,462.60), and see where it sits among the discounts comparable tenders were awarded at.

The tender documents prevail. This is an indicative comparison with historical ΚΗΜΔΗΣ data, not legal advice.

Discount = 1 − bid ÷ the notice's budget excl. VAT, the same basis as the awards below. It is not the single discount rate of a works bid, which the tender documents apply to their own sub-total.

Award discounts

Same authority · Προμήθειες
2 awards
Awards from Sep 23, 2026 to Sep 29, 2026
Fewer than 5 awards: no figure is shown.
CPV 6312… · Προμήθειες · Κεντρικής Μακεδονίας region
0 awards
Fewer than 5 awards: no figure is shown.
CPV 6312… · Προμήθειες · all of Greece
0 awards
Fewer than 5 awards: no figure is shown.
Προμήθειες · all of Greece
4,988 awards · 151 outside -10% to 80%, not counted · 12 framework agreements, not counted
Awards from Aug 5, 2026 to Oct 5, 2026
Median
0%
Middle 50%
0% – 0%
Mean
2.7%
Median award amount
€4,816.74
Middle 50% of award amounts
€1,929.74 – €12,211.79

Award amounts excl. VAT, as the award states them, one per award: a joint award counts its value once, not once per member. Framework agreements are not counted, because their award is a ceiling, not a price.

Spread of discounts · Προμήθειες · all of Greece

Discount from -10% to 80%, in 5-point bins; the number of awards above each bar.

Spread of discounts · Προμήθειες · all of Greece
Discount	Awards
-10% – -5%	29
-5% – 0%	96
0% – 5%	4313
5% – 10%	142
10% – 15%	92
15% – 20%	70
20% – 25%	54
25% – 30%	40
30% – 35%	38
35% – 40%	22
40% – 45%	21
45% – 50%	14
50% – 55%	10
55% – 60%	9
60% – 65%	10
65% – 70%	9
70% – 75%	10
75% – 80%	9

The abnormally-low presumption of art. 88 §5a of Law 4412/2016 covers works, studies and technical services; no line is computed for this category.

ΚΗΜΔΗΣ awards from Oct 6, 2024 to Oct 6, 2026, one per notice, where it has one lot or all its lots were awarded together to one awardee, discount 1 − award ÷ the notice's budget excl. VAT; computed on Oct 6, 2026.

Art. 88 of Law 4412/2016 (§5a added by art. 32 of Law 4782/2021), ΕΑΔΗΣΥ consolidated text · checked 30/09/2026

Details

Contracting authority: ΝΟΜ.ΓΕΝ. ΝΟΣΟΚΟΜΕΙΟ - Κ.Υ ΓΟΥΜΕΝΙΣΣΑΣ
Excluding VAT: €29,462.60
Including VAT: €36,533.62
Region: Κιλκίς (EL523)
Contract type: Προμήθειες
Record type: Notice
Published: May 8, 2026

Net amount received

What a contract payment leaves once the contracting authority withholds the statutory deductions and income tax.

The tender documents and the paying authority decide. This is a calculation under the general rules, not tax or legal advice.

Item	Amount
Amount excluding VAT	€29,462.60
Deduction for ΕΑΔΗΣΥ (0.1%)ν. 4412/2016, άρθρο 350 §3, όπως αντικαταστάθηκε με το άρθρο 7 ν. 4912/2022 · 30/09/2026	− €29.46
Income tax withheld (4%) on €29,433.14ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 · 30/09/2026 ΠΟΛ.1131/25.5.1994 · 30/09/2026	− €1,177.33
Net amount received	€28,255.81

The income tax was withheld under the general rule. The law puts this withholding on «φορείς γενικής κυβέρνησης εκτός από τις κεφαλαιουχικές εταιρείες» (general-government bodies other than capital companies): if the buyer is a capital company it is not made, and the net amount is €29,433.14. The record does not state the buyer's legal form; state it in the field above.ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 εδ. α΄ · 04/10/2026Codified text as read on www.taxheaven.gr; not read at an official source.

VAT is received on top and paid over, and is not included. The tax withheld is credited against the year's income tax (art. 64 §4 ΚΦΕ).

Rules for a payment on 06/10/2026 · sources checked on 30/09/2026

Basis of calculation

Deductions are computed on the amount excluding VAT. Withholding on goods, fuels and services is computed on the amount after the deductions; on works and on an individual's fees, on the amount excluding VAT. The tender documents may set further deductions, depending on the buyer and the funding.

No tax is withheld when the payment is for electricity, telephone calls, telegrams, stamps, town gas (φωταέριο), water or tickets (case ββ), nor on a purchase of up to €150 without a contract (case αα) or from the suppliers of case δδ. The record is read as such only when every one of its CPV codes is one of these items; otherwise you set it under type of contract.ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 εδ. β΄ περ. ββ΄ · 03/10/2026

The withholding on goods, fuels and services is owed by «φορείς γενικής κυβέρνησης εκτός από τις κεφαλαιουχικές εταιρείες» (general-government bodies other than capital companies). No record states the buyer's legal form, so you state it; the category the registry states for the buyer can only suggest the answer «No».ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 εδ. α΄ · 04/10/2026Codified text as read on www.taxheaven.gr; not read at an official source.

Not withheld

Stamp duty 3% and ΟΓΑ 20% on the deductions: not charged on payment orders from 01/12/2024.ν. 5177/2025, άρθρα 1-31 · ΕΑΔΗΣΥ, έγγραφο 3074/31.03.2025 · 30/09/2026
0.02% deduction for the ΕΣΗΔΗΣ system: not charged until the joint ministerial decision of art. 36 §6 ν. 4412/2016 is issued.ν. 4412/2016, άρθρο 376 §18 (άρθρο 25 ν. 5039/2023) · 30/09/2026
Deductions for ΤΣΜΕΔΕ and ΕΜΠ on works payments: abolished in 2016.ν. 4393/2016, άρθρο 2 §6α · ΝΣΚ 129/2019 · 30/09/2026

Guarantee letters

The limits of article 72 of Law 4412/2016 for the participation and performance guarantees, on the estimated value excluding VAT of the lots you bid for.

The contract notice prevails. This computes the law's limits and is not legal advice.

Estimated value excluding VAT of the selected lots: €29,462.60, as published by ΚΗΜΔΗΣ.

Participation guarantee

Maximum (2%): €589.25; άρθρο 72 παρ. 1 ν. 4412/2016, όπως αντικαταστάθηκε με το άρθρο 21 ν. 4782/2021 (ΦΕΚ Α' 36/09.03.2021) · 30/09/2026

We have no readable text of the tender documents. The amount is set in the contract notice.

The contracting authority may ask for no participation guarantee in a framework agreement, a dynamic purchasing system, a direct award, or a selection from a catalogue or an electronic catalogue.

Minimum validity of the participation guarantee

At least 30 days after the offer's validity ends, which ΚΗΜΔΗΣ gives as 1 Έτη.

That is, until at least 19/06/2027, if the offer's validity runs from the submission deadline (20/05/2026). The contract notice sets where it starts.

άρθρο 72 παρ. 1 ν. 4412/2016, όπως αντικαταστάθηκε με το άρθρο 21 ν. 4782/2021 (ΦΕΚ Α' 36/09.03.2021) · 30/09/2026

Performance guarantee

4% — supplies and services: €1,178.50

For a contract with an estimated value up to €30,000.00 the contracting authority may ask for no performance guarantee.

Increase in the contract value (€, excluding VAT)An amendment that increases the value takes a supplementary guarantee at the same rate on the increase.

άρθρο 72 παρ. 4 ν. 4412/2016, όπως αντικαταστάθηκε με το άρθρο 21 ν. 4782/2021 (ΦΕΚ Α' 36/09.03.2021) · 30/09/2026

The law was read on 30/09/2026.

Check a guarantee letter's validity (ΤΜΕΔΕ)

Lots

01ΕΝΟΙΚΙΑΣΗ ΦΙΑΛΩΝ 10.7m3 ΙΑΤΡΙΚΟΥ ΑΕΡΙΟΥΤεμάχιο€3,600.00
02ΜΕΤΑΦΟΡΙΚΑ ΕΞΟΔΑ/ΕΞΟΔΑ ΠΛΗΡΩΣΗΣ ΦΙΑΛΩΝΕβδομάδα€2,548.00
03ΑΕΡΙΟ ΙΑΤΡΙΚΟ ΟΞΥΓΟΝΟ ΑΝΑΓΟΜΩΣΗ ΣΕ ΦΙΑΛΕΣ 10,7μ3m 3€23,128.05
04AEΡΙΟ ΙΑΤΡΙΚΟ ΟΞΥΓΟΝΟ ΑΝΑΓΟΜΩΣΗ ΣΕ ΦΙΑΛΕΣ 2,1m3Τεμάχιο€102.80
05ΑΕΡΙΟ ΙΑΤΡΙΚΟ ΟΞΥΓΟΝΟ ΑΝΑΓΟΜΩΣΗ ΣΕ ΦΙΑΛΕΣ 1m3m 3€83.75

CPV codes

24111500-0Ιατρικά αέρια
60100000-9Υπηρεσίες οδικών μεταφορών
63121110-7Υπηρεσίες αποθήκευσης αερίου

Download the official act (PDF)Tender briefing Calendar (.ics)Save as alert

Contracting authority

ΝΟΜ.ΓΕΝ. ΝΟΣΟΚΟΜΕΙΟ - Κ.Υ ΓΟΥΜΕΝΙΣΣΑΣ

ΓΟΥΜΕΝΙΣΣΑ 613 00

Seat by majority: on 98% of 80 records in the archive, Oct 6, 2026

31 tenders in the last 12 months

Awards: 4
Mean discount: Not computed: 2 award–notice pairs, awards Oct 6, 2025 – Oct 6, 2026, fewer than 3. Framework agreements are not counted, because their award is a ceiling, not a price; 0 pairs were left out.
Most frequent contractor: ΛΙΦΤ ΙΝΣΤΑΛΛΑΤΙΟΝΣ ΧΑΤΖΗΜΛΑΔΗΣ ΧΡ ΚΑΙ ΣΙΑ ΟΕ

All tenders by this authority →

ΕΡΕΥΝΑ ΑΓΟΡΑΣ, ΠΡΟΜΗΘΕΙΑΣ, ΑΠΟΘΗΚΕΥΣΗΣ ΚΑΙ ΜΕΤΑΦΟΡΑΣ ΙΑΤΡΙΚΩΝ ΑΕΡΙΩΝ

Bid discount

Award discounts

Spread of discounts · Προμήθειες · all of Greece

Details

Net amount received

Guarantee letters

Participation guarantee

Minimum validity of the participation guarantee

Performance guarantee

Lots

CPV codes

Contracting authority

Guarantee letters

Participation guarantee

Minimum validity of the participation guarantee

Performance guarantee

Documents

Bid discount

Award discounts

Spread of discounts · Προμήθειες · all of Greece