1η Εκτελεστική 2026-2027 μεταφορά Μαθητών ΠΕ Αχαΐας - Μερική Ανάκληση
ΠΕΡΙΦΕΡΕΙΑ ΔΥΤΙΚΗΣ ΕΛΛΑΔΑΣ · Αχαΐα · Published Oct 2, 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
- -€1,246,048
- Deadline
- not stated
- CPV
- 60130000-8
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
- ΠΕΡΙΦΕΡΕΙΑ ΔΥΤΙΚΗΣ ΕΛΛΑΔΑΣ
- ΑΦΜ (VAT no.)
- 997824337
- Excluding VAT
- -€1,246,048.61
- Including VAT
- -€1,408,034.93
- Region
- Αχαΐα (EL632)
- Contract type
- Υπηρεσίες
- Record type
- Advance notice
- Published
- Oct 2, 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.
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
- 01Απόφαση ανάκλησης στον προϋπολογισμό ετών 2026 και 2027 της Π.Ε. Αχαΐας Περιφέρειας Δυτικής Ελλάδας για την ανάθεση υπηρεσιών μεταφοράς μαθητών/τριών πρωτοβάθμιας και δευτεροβάθμιας εκπαίδευσης Π.Ε. Αχαΐας Περιφέρειας Δυτικής Ελλάδας για το σχολικό έτος 2026-2027 συνολικού προϋπολογισμού μέχρι του ποσού των 1.408.034,93 €, συμπ. ΦΠΑ 13%.Υπηρεσία-€1,246,048.61
CPV codes
- 60130000-8Υπηρεσίες ειδικών οδικών μεταφορών επιβατών