Προμήθεια ανταλλακτικών για τη συντήρηση και επισκευή του μηχανήματος έργου του Δήμου και συγκεκριμέ
ΔΗΜΟΣ ΠΡΕΣΠΩΝ · Φλώρινα · Published Oct 1, 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
- €4,246
- Deadline
- Oct 6, 2026, 15:00
- Procedure
- Απευθείας ανάθεση
- CPV
- 34300000-0 · 50112000-3
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.
Details
- Contracting authority
- ΔΗΜΟΣ ΠΡΕΣΠΩΝ
- ΑΦΜ (VAT no.)
- 998565714
- Excluding VAT
- €4,246.71
- Including VAT
- €5,265.92
- Region
- Φλώρινα (EL533)
- Contract type
- Προμήθειες
- Record type
- Notice
- Published
- Oct 1, 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 | €4,246.71 |
| Deduction for ΕΑΔΗΣΥ (0.1%)ν. 4412/2016, άρθρο 350 §3, όπως αντικαταστάθηκε με το άρθρο 7 ν. 4912/2022 · 30/09/2026 | − €4.25 |
| Income tax withheld (4%) on €4,242.46ν. 4172/2013 (ΚΦΕ), άρθρο 64 §2 · 30/09/2026ΠΟΛ.1131/25.5.1994 · 30/09/2026 | − €169.70 |
| Net amount received | €4,072.76 |
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 €4,242.46. 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
Lots
- 01ΕΡΓΑΣΙΑ ΣΥΝΤΗΡΗΣΗΣ ΚΑΙ ΕΠΙΣΚΕΥΗΣ ΜΕΤΑΒΑΣΗ & ΕΠΙΣΤΡΟΦΗ ΑΦΑΙΡΕΣΗ-ΤΟΠΟΘΕΤΗΣΗ ΚΙΒΩΤΙΟ ΤΑΧΥΤΗΤΩΝΥπηρεσία€1,300.00
- 02η προμήθεια ανταλλακτικών για τη συντήρηση και επισκευή του μηχανήματος έργου του Δήμου και συγκεκριμένα με αριθμ. Πινακίδας ΜΕ139348. Σκοπός της προμήθειας είναι η απρόσκοπτη και ασφαλής λειτουργία των οχημάτων και μηχανημάτων που χρησιμοποιούνται για έργα οδοποιίας, καθαριότητας, πρασίνου και λοιπές δημοτικές εργασίες.Τεμάχιο€2,946.71
CPV codes
- 34300000-0Μέρη και εξαρτήματα για αυτοκίνητα οχήματα και για τους κινητήρες τους
- 50112000-3Υπηρεσίες επισκευής και συντήρησης αυτοκινήτων