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ΠΡΟΚΗΡΥΞΗ ΠΡΟΜΗΘΕΙΑΣ ΤΡΟΦΙΜΩΝ ΓΙΑ ΤΙΣ ΑΝΑΓΚΕΣ ΤΩΝ ΚΟΙΝΩΝΙΚΩΝ ΔΟΜΩΝ ΤΟΥ ΔΗΜΟΥ ΠΕΝΤΕΛΗΣ

ΔΗΜΟΣ ΠΕΝΤΕΛΗΣ · Βόρειος Τομέας Αθηνών · Published Sep 24, 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: €341,785
Deadline: Oct 30, 2026, 10:00
Procedure: Ανοιχτή διαδικασία
CPV: 03142500-3 · 03212100-1 · 03212220-8 +32

Divided into 5 lots as the authority declares it in ΚΗΜΔΗΣSmall lots average €68,357 per lot ex VAT, under the €80,000 limit for supplies or services (art. 6(10) Law 4412/2016)

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 (€341,785.27), 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
9 awards
Awards from Sep 8, 2026 to Sep 30, 2026
Median
0%
Middle 50%
0% – 0.2%
Mean
3.7%
Median award amount
€19,644.93
Middle 50% of award amounts
€3,687.50 – €29,380.00
CPV 1581… · Προμήθειες · Αττικής region
1 award
Awards from Sep 18, 2026 to Sep 18, 2026
Fewer than 5 awards: no figure is shown.
CPV 1581… · Προμήθειες · all of Greece
23 awards
Awards from Sep 7, 2026 to Oct 5, 2026
Median
0%
Middle 50%
0% – 0%
Mean
-0.4%
Median award amount
€884.00
Middle 50% of award amounts
€316.60 – €2,899.50
Προμήθειες · all of Greece
4,991 awards · 150 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
€4,810.00
Middle 50% of award amounts
€1,931.93 – €12,212.00

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 · CPV 1581… · Προμήθειες · all of Greece

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

Spread of discounts · CPV 1581… · Προμήθειες · all of Greece
Discount	Awards
-10% – -5%	1
-5% – 0%	0
0% – 5%	22
5% – 10%	0
10% – 15%	0
15% – 20%	0
20% – 25%	0
25% – 30%	0
30% – 35%	0
35% – 40%	0
40% – 45%	0
45% – 50%	0
50% – 55%	0
55% – 60%	0
60% – 65%	0
65% – 70%	0
70% – 75%	0
75% – 80%	0

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: ΔΗΜΟΣ ΠΕΝΤΕΛΗΣ
ΑΦΜ (VAT no.): 997625176
Excluding VAT: €341,785.27
Including VAT: €393,365.30
Region: Βόρειος Τομέας Αθηνών (EL301)
Contract type: Προμήθειες
Record type: Notice
Published: Sep 24, 2026

Clarifications

Statutory answer day for clarifications: 24/10/2026

The day by which the law requires the authority to answer, not a deadline for questions. The tender documents may set a stricter limit for submitting them — send your questions earlier.

The authority answers timely requests by 24/10/2026 — 6 days before the submission deadline (4 in an accelerated procedure: by 26/10/2026). άρθρο 67 §2–3 ν. 4412/2016

The tender documents are not stored here, so the limit for questions set by the tender notice was not read.

The tender notice prevails: check it for the limit on submitting questions.

An indicative calculation, not legal advice.

Calendar days; the deadline day itself is not counted. The statutory day is given as the law counts it, not moved when it falls on a Saturday, Sunday or public holiday.

Provisions checked on 30/09/2026.

Pre-litigation appeal

Appeal against the tender notice until 09/10/2026 άρθρο 361 §1Α ν. 4412/2016

Tender notice, published on ΚΗΜΔΗΣ 24/09/2026 · this pageuntil 09/10/2026

Each amendment of the tender notice opens its own 15-day deadline from its publication on ΚΗΜΔΗΣ.

Appeal fee €1,708.93 άρθρο 363 §1 ν. 4412/2016

0.5% of the budget excluding VAT, at least €600.00 and at most €15,000.00.

Appeal fee per lot

Lot 1€600.00
Lot 2€600.00
Lot 3€600.00
Lot 4€600.00
Lot 5€600.00
Lot 6€600.00
Lot 7€600.00
Lot 8€600.00
Lot 9€600.00
Lot 10€600.00
Lot 11€600.00
Lot 12€600.00

For an appeal concerning only some lots, the fee is computed on their value. άρθρο 363 §2 ν. 4412/2016

The tender documents prevail. This is an indicative calculation, not legal advice.

Calendar days: the day of publication or notification does not count, and the deadline ends at the end of its last day. If that is a Saturday, a Sunday or a public holiday, it ends on the next working day. Local holidays and a moved 1 May holiday are not taken into account. ΑΚ 241 · ΑΕΠΠ 403/2018

Applies to contracts with an estimated value above €30,000.00 excluding VAT, other than direct awards. άρθρο 345 §1 ν. 4412/2016

The provisions were checked on 30/09/2026.

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	€341,785.27
Deduction for ΕΑΔΗΣΥ (0.1%)ν. 4412/2016, άρθρο 350 §3, όπως αντικαταστάθηκε με το άρθρο 7 ν. 4912/2022 · 30/09/2026	− €341.79
Income tax withheld (4%) on €341,443.48ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 · 30/09/2026 ΠΟΛ.1131/25.5.1994 · 30/09/2026	− €13,657.74
Net amount received	€327,785.74

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 €341,443.48. 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: €341,785.27, as published by ΚΗΜΔΗΣ.

The notice declares an option right. The law computes the guarantees without options; if the value ΚΗΜΔΗΣ publishes includes them, the amounts are lower. The value without options is in the contract notice.

Participation guarantee

Maximum (2%): €6,835.71; 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 120 Ημέρες.

That is, until at least 29/03/2027, if the offer's validity runs from the submission deadline (30/10/2026). 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: €13,671.41

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

01ΕΙΔΗ ΑΡΤΟΠΟΙΕΙΟΥ & ΖΑΧΑΡΟΠΛΑΣΤΙΚΗΣKg€10,271.80
02ΛΟΙΠΑ ΕΙΔΗ 24%Τεμάχιο€2,604.75
03ΕΙΔΗ ΠΑΝΤΟΠΩΛΕΙΟΥ 13%Kg€25,346.00
04ΕΙΔΗ ΑΡΤΟΠΟΙΕΙΟΥ & ΖΑΧΑΡΟΠΛΑΣΤΙΚΗΣΤεμάχιο€50,163.00
05ΚΑΤΕΨΥΓΜΕΝΑ ΛΑΧΑΝΙΚΑΤεμάχιο€8,120.61
06ΕΛΑΙΟΛΑΔΟΤεμάχιο€12,131.35
07ΕΙΔΗ ΟΠΩΡΟΠΩΛΕΙΟΥ 13%Τεμάχιο€5,551.05
08ΕΙΔΗ ΚΡΕΟΠΩΛΕΙΟΥKg€75,181.25
09ΛΟΙΠΑ ΕΙΔΗΤεμάχιο€3,562.12
10ΕΙΔΗ ΠΑΝΤΟΠΩΛΕΙΟΥΤεμάχιο€62,376.57
11ΕΙΔΗ ΙΧΘΥΟΠΩΛΕΙΟΥKg€35,605.72
12ΕΙΔΗ ΟΠΩΡΟΠΩΛΕΙΟΥ 13% - ΟΜΑΔΑ 4Kg€50,871.05

CPV codes

03142500-3Αυγά
03212100-1Πατάτες
03212220-8Όσπρια
03221000-6Λαχανικά
03222000-3Φρούτα και καρποί
15111200-1Μοσχαρίσιο κρέας
15112130-6Κοτόπουλα
15221000-3Κατεψυγμένα ψάρια
15250000-5Θαλασσινά
15321000-4Χυμοί φρούτων
15331170-9Κατεψυγμένα λαχανικά
15331400-1Διατηρημένα ή και κονσερβοποιημένα λαχανικά
15332200-6Μαρμελάδες· ζελέδες φρούτων· πουρέδες και πολτοί φρούτων ή ξηρών καρπών
15411110-6Ελαιόλαδο
15511000-3Γάλα
15530000-2Βούτυρο
15540000-5Τυροκομικά προϊόντα
15612000-1Άλευρα δημητριακών ή φυτικά άλευρα και συναφή προϊόντα
15613311-1Νιφάδες αραβοσίτου (κορν φλέικς)
15614000-5Επεξεργασμένο ρύζι
15625000-5Σιμιγδάλι
15800000-6Διάφορα προϊόντα διατροφής
15811000-6Προϊόντα άρτου
15812000-3Είδη ζαχαροπλαστικής και γλυκίσματα
15821000-9Φρυγανισμένα προϊόντα άρτου και είδη ζαχαροπλαστικής
15831000-2Ζάχαρη
15831600-8Μέλι
15840000-8Κακάο· προϊόντα σοκολατοποιίας και ζαχαροπλαστικής
15851000-8Αλευρώδη προϊόντα
15861000-1Καφές
15864100-3Τσάι σε φακελάκια
15871100-5Ξίδι και υποκατάστατα του ξιδιού
15872000-1Αρωματικά βότανα και μπαχαρικά
15898000-9Μαγιά
15982000-5Αναψυκτικά

ΠΡΟΚΗΡΥΞΗ ΠΡΟΜΗΘΕΙΑΣ ΤΡΟΦΙΜΩΝ ΓΙΑ ΤΙΣ ΑΝΑΓΚΕΣ ΤΩΝ ΚΟΙΝΩΝΙΚΩΝ ΔΟΜΩΝ ΤΟΥ ΔΗΜΟΥ ΠΕΝΤΕΛΗΣ

Bid discount

Award discounts

Spread of discounts · CPV 1581… · Προμήθειες · all of Greece

Details

Clarifications

Pre-litigation appeal

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

Clarifications

Pre-litigation appeal

Documents

Bid discount

Award discounts

Spread of discounts · CPV 1581… · Προμήθειες · all of Greece