{"id":2403,"date":"2026-01-05T10:26:49","date_gmt":"2026-01-05T10:26:49","guid":{"rendered":"https:\/\/accountancy.gr\/?p=2403"},"modified":"2026-01-06T18:58:31","modified_gmt":"2026-01-06T18:58:31","slug":"%ce%bd%ce%ad%ce%bf-%cf%80%cf%81%cf%8c%ce%b3%cf%81%ce%b1%ce%bc%ce%bc%ce%b1-%ce%b4-%cf%85%cf%80-%ce%b1-%ce%b3%ce%b9%ce%b1-%cf%84%ce%b7%ce%bd-%cf%80%cf%81%cf%8c%cf%83%ce%bb%ce%b7%cf%88%ce%b7-10-000","status":"publish","type":"post","link":"https:\/\/accountancy.gr\/en\/%ce%bd%ce%ad%ce%bf-%cf%80%cf%81%cf%8c%ce%b3%cf%81%ce%b1%ce%bc%ce%bc%ce%b1-%ce%b4-%cf%85%cf%80-%ce%b1-%ce%b3%ce%b9%ce%b1-%cf%84%ce%b7%ce%bd-%cf%80%cf%81%cf%8c%cf%83%ce%bb%ce%b7%cf%88%ce%b7-10-000\/","title":{"rendered":"\u039d\u03ad\u03bf \u03a0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u0394.\u03a5\u03a0.\u0391. \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03bb\u03b7\u03c8\u03b7 10.000 \u03b1\u03bd\u03ad\u03c1\u03b3\u03c9\u03bd \u03b3\u03c5\u03bd\u03b1\u03b9\u03ba\u03ce\u03bd"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2403\" class=\"elementor elementor-2403\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-022f403 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"022f403\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec0e650\" data-id=\"ec0e650\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc25d2b elementor-widget elementor-widget-text-editor\" data-id=\"dc25d2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5>\u0395\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03bb\u03ae\u03c8\u03b5\u03c9\u03bd \u03b1\u03bd\u03ad\u03c1\u03b3\u03c9\u03bd \u03b3\u03c5\u03bd\u03b1\u03b9\u03ba\u03ce\u03bd \u03ad\u03c9\u03c2 15.072\u20ac<\/h5>\n<p data-start=\"385\" data-end=\"606\">\u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03b7 \u039a\u03a5\u0391 <strong data-start=\"404\" data-end=\"443\">30956\/2025 (\u03a6\u0395\u039a \u0392\u2019 7193\/31.12.2025)<\/strong>, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b8\u03b5\u03c3\u03c0\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bd\u03ad\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03c4\u03b7\u03c2 \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u0391\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 (\u0394.\u03a5\u03a0.\u0391.) \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c7\u03c9\u03c1\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03bb\u03b7\u03c8\u03b7 \u03b1\u03bd\u03ad\u03c1\u03b3\u03c9\u03bd \u03b3\u03c5\u03bd\u03b1\u03b9\u03ba\u03ce\u03bd.<\/p>\n<p data-start=\"608\" data-end=\"790\">\u03a4\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 <strong data-start=\"641\" data-end=\"672\">10.000 \u03bd\u03ad\u03c9\u03bd \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2<\/strong>, \u03bc\u03b5 \u03ad\u03bc\u03c6\u03b1\u03c3\u03b7 \u03c3\u03c4\u03b9\u03c2 \u03bc\u03b7\u03c4\u03ad\u03c1\u03b5\u03c2 \u03b1\u03bd\u03ae\u03bb\u03b9\u03ba\u03c9\u03bd \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd, \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03ba\u03b1\u03b9 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2.<\/p>\n<hr data-start=\"792\" data-end=\"795\" \/>\n<h5 data-start=\"797\" data-end=\"823\">\u03a3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03bf\u03c2<\/h5>\n<p data-start=\"825\" data-end=\"921\">\u03a3\u03c4\u03cc\u03c7\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 \u03b3\u03c5\u03bd\u03b1\u03b9\u03ba\u03ce\u03bd \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 18 \u03b5\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9, \u03bc\u03ad\u03c3\u03c9:<\/p>\n<ul data-start=\"923\" data-end=\"996\">\n<li data-start=\"923\" data-end=\"959\">\n<p data-start=\"925\" data-end=\"959\">5.000 \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c0\u03bb\u03ae\u03c1\u03bf\u03c5\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2<\/p>\n<\/li>\n<li data-start=\"960\" data-end=\"996\">\n<p data-start=\"962\" data-end=\"996\">5.000 \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"998\" data-end=\"1100\">\u0399\u03b4\u03b9\u03b1\u03af\u03c4\u03b5\u03c1\u03b7 \u03b2\u03b1\u03c1\u03cd\u03c4\u03b7\u03c4\u03b1 \u03b4\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 <strong data-start=\"1028\" data-end=\"1067\">\u03bc\u03b7\u03c4\u03ad\u03c1\u03b5\u03c2 \u03b1\u03bd\u03ae\u03bb\u03b9\u03ba\u03c9\u03bd \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd \u03ad\u03c9\u03c2 15 \u03b5\u03c4\u03ce\u03bd<\/strong> \u03ba\u03b1\u03b9 \u03c3\u03b5 <strong data-start=\"1075\" data-end=\"1099\">\u03bc\u03b1\u03ba\u03c1\u03bf\u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03b1\u03bd\u03ad\u03c1\u03b3\u03bf\u03c5\u03c2<\/strong>.<\/p>\n<hr data-start=\"1102\" data-end=\"1105\" \/>\n<h5 data-start=\"1107\" data-end=\"1130\">\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2<\/h5>\n<p data-start=\"1132\" data-end=\"1226\">\u0394\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2 \u03c3\u03b5 \u03cc\u03bb\u03b7 \u03c4\u03b7\u03bd \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03ba\u03c1\u03ac\u03c4\u03b5\u03b9\u03b1.<\/p>\n<p data-start=\"1228\" data-end=\"1383\">\u0392\u03b1\u03c3\u03b9\u03ba\u03ae \u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 <strong data-start=\"1263\" data-end=\"1293\">\u03b7 \u03bc\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd<\/strong> \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03bf \u03c4\u03c1\u03af\u03bc\u03b7\u03bd\u03bf \u03c0\u03c1\u03b9\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03bd\u03ac\u03c1\u03c4\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03b5\u03bd\u03ae\u03c2 \u03b8\u03ad\u03c3\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2.<\/p>\n<hr data-start=\"1385\" data-end=\"1388\" \/>\n<h5 data-start=\"1390\" data-end=\"1421\">\u03a9\u03c6\u03b5\u03bb\u03bf\u03cd\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03bf\u03c2<\/h5>\n<p data-start=\"1423\" data-end=\"1449\">\u03a3\u03c4\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03b5\u03bd\u03c4\u03ac\u03c3\u03c3\u03bf\u03bd\u03c4\u03b1\u03b9:<\/p>\n<ul data-start=\"1451\" data-end=\"1597\">\n<li data-start=\"1451\" data-end=\"1508\">\n<p data-start=\"1453\" data-end=\"1508\">\u0386\u03bd\u03b5\u03c1\u03b3\u03b5\u03c2 \u03b3\u03c5\u03bd\u03b1\u03af\u03ba\u03b5\u03c2 \u03b5\u03b3\u03b3\u03b5\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03bc\u03b7\u03c4\u03c1\u03ce\u03bf \u03c4\u03b7\u03c2 \u0394.\u03a5\u03a0.\u0391.<\/p>\n<\/li>\n<li data-start=\"1509\" data-end=\"1556\">\n<p data-start=\"1511\" data-end=\"1556\">\u0386\u03bd\u03b5\u03c1\u03b3\u03b5\u03c2 \u03bc\u03b7\u03c4\u03ad\u03c1\u03b5\u03c2 \u03b1\u03bd\u03ae\u03bb\u03b9\u03ba\u03c9\u03bd \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd \u03ad\u03c9\u03c2 15 \u03b5\u03c4\u03ce\u03bd<\/p>\n<\/li>\n<li data-start=\"1557\" data-end=\"1597\">\n<p data-start=\"1559\" data-end=\"1597\">\u039c\u03b1\u03ba\u03c1\u03bf\u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03ac\u03bd\u03b5\u03c1\u03b3\u03b5\u03c2 (\u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 12 \u03bc\u03b7\u03bd\u03ce\u03bd)<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1599\" data-end=\"1717\">\u0397 \u03c5\u03c0\u03cc\u03b4\u03b5\u03b9\u03be\u03b7 \u03c4\u03c9\u03bd \u03c9\u03c6\u03b5\u03bb\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 <strong data-start=\"1634\" data-end=\"1672\">\u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03b1\u03c0\u03cc \u03c4\u03b7 \u0394.\u03a5\u03a0.\u0391. (\u039a\u03a0\u03912)<\/strong>.<br data-start=\"1673\" data-end=\"1676\" \/>\u039f\u03b9 \u03ac\u03bd\u03b5\u03c1\u03b3\u03b5\u03c2 \u03b4\u03b5\u03bd \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bb\u03bf\u03c5\u03bd \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae \u03b1\u03af\u03c4\u03b7\u03c3\u03b7.<\/p>\n<hr data-start=\"1719\" data-end=\"1722\" \/>\n<h5 data-start=\"1724\" data-end=\"1744\">\u038e\u03c8\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7\u03c2<\/h5>\n<h5 data-start=\"1746\" data-end=\"1769\">\u03a0\u03bb\u03ae\u03c1\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7<\/h5>\n<p data-start=\"1770\" data-end=\"1820\">(\u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 12 \u03bc\u03ae\u03bd\u03b5\u03c2 \u03bc\u03b5 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 3\u03bc\u03b7\u03bd\u03b7\u03c2 \u03b5\u03c0\u03ad\u03ba\u03c4\u03b1\u03c3\u03b7\u03c2)<\/p>\n<ul data-start=\"1822\" data-end=\"2032\">\n<li data-start=\"1822\" data-end=\"1917\">\n<p data-start=\"1824\" data-end=\"1917\">\u0386\u03bd\u03b5\u03c1\u03b3\u03b5\u03c2 \u03ad\u03c9\u03c2 12 \u03bc\u03ae\u03bd\u03b5\u03c2:<br data-start=\"1845\" data-end=\"1848\" \/>\u0395\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 70% \u2013 \u03ad\u03c9\u03c2 <strong data-start=\"1870\" data-end=\"1881\">10.550\u20ac<\/strong> (12 \u03bc\u03ae\u03bd\u03b5\u03c2) \u03ae <strong data-start=\"1895\" data-end=\"1906\">13.188\u20ac<\/strong> (15 \u03bc\u03ae\u03bd\u03b5\u03c2)<\/p>\n<\/li>\n<li data-start=\"1919\" data-end=\"2032\">\n<p data-start=\"1921\" data-end=\"2032\">\u039c\u03b1\u03ba\u03c1\u03bf\u03c7\u03c1\u03cc\u03bd\u03b9\u03b1 \u03ac\u03bd\u03b5\u03c1\u03b3\u03b5\u03c2 &amp; \u03bc\u03b7\u03c4\u03ad\u03c1\u03b5\u03c2 \u03b1\u03bd\u03b7\u03bb\u03af\u03ba\u03c9\u03bd:<br data-start=\"1960\" data-end=\"1963\" \/>\u0395\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 80% \u2013 \u03ad\u03c9\u03c2 <strong data-start=\"1985\" data-end=\"1996\">12.057\u20ac<\/strong> (12 \u03bc\u03ae\u03bd\u03b5\u03c2) \u03ae <strong data-start=\"2010\" data-end=\"2021\">15.072\u20ac<\/strong> (15 \u03bc\u03ae\u03bd\u03b5\u03c2)<\/p>\n<\/li>\n<\/ul>\n<h5 data-start=\"2034\" data-end=\"2055\">\u039c\u03b5\u03c1\u03b9\u03ba\u03ae \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7<\/h5>\n<p data-start=\"2057\" data-end=\"2170\">\u0395\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 80% \u03c4\u03bf\u03c5 \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2, \u03ad\u03c9\u03c2 <strong data-start=\"2088\" data-end=\"2105\">680\u20ac \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03c9\u03c2<\/strong>, \u03bc\u03b5 \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf \u03c0\u03bf\u03c3\u03cc <strong data-start=\"2123\" data-end=\"2133\">8.160\u20ac<\/strong> (12 \u03bc\u03ae\u03bd\u03b5\u03c2) \u03ae <strong data-start=\"2147\" data-end=\"2158\">10.200\u20ac<\/strong> (15 \u03bc\u03ae\u03bd\u03b5\u03c2).<\/p>\n<hr data-start=\"2172\" data-end=\"2175\" \/>\n<h5 data-start=\"2177\" data-end=\"2202\">\u0394\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 &amp; \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2<\/h5>\n<p data-start=\"2204\" data-end=\"2361\">\u0397 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b4\u03b9\u03b1\u03c1\u03ba\u03b5\u03af 12 \u03bc\u03ae\u03bd\u03b5\u03c2, \u03bc\u03b5 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03bc\u03b7\u03bd\u03b7\u03c2 \u03b5\u03c0\u03b9\u03bc\u03ae\u03ba\u03c5\u03bd\u03c3\u03b7\u03c2.<br data-start=\"2271\" data-end=\"2274\" \/>\u039f \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03b5\u03af \u03c4\u03bf \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc \u03ba\u03b1\u03b8\u2019 \u03cc\u03bb\u03b7 \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03bf\u03c2.<\/p>\n<hr data-start=\"2363\" data-end=\"2366\" \/>\n<h5 data-start=\"2368\" data-end=\"2394\">\u03a3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c3\u03b7\u03bc\u03ac\u03bd\u03c3\u03b5\u03b9\u03c2<\/h5>\n<p data-start=\"2396\" data-end=\"2668\">\u03a4\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 <strong data-start=\"2431\" data-end=\"2445\">de minimis<\/strong>, \u03bc\u03b5 \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf \u03cc\u03c1\u03b9\u03bf \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7\u03c2 <strong data-start=\"2473\" data-end=\"2522\">300.000\u20ac \u03b1\u03bd\u03ac \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03c4\u03c1\u03b9\u03ce\u03bd \u03b5\u03c4\u03ce\u03bd<\/strong>.<br data-start=\"2523\" data-end=\"2526\" \/>\u0394\u03b5\u03bd \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c4\u03b1\u03c5\u03c4\u03cc\u03c7\u03c1\u03bf\u03bd\u03b7 \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03af\u03b4\u03b9\u03b1\u03c2 \u03b8\u03ad\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03ac\u03bb\u03bb\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1.<br data-start=\"2600\" data-end=\"2603\" \/>\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03c0\u03b1\u03c1\u03b1\u03b2\u03ac\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03c0\u03bf\u03c3\u03ce\u03bd.<\/p>\n<hr data-start=\"2670\" data-end=\"2673\" \/>\n<h5 data-start=\"2675\" data-end=\"2696\">\u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03ad\u03bd\u03c4\u03b1\u03be\u03b7\u03c2<\/h5>\n<p data-start=\"2698\" data-end=\"2855\">\u0397 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c5\u03bb\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03ad\u03c3\u03c9 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03b1\u03b4\u03af\u03c9\u03bd, \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03bd\u03ac\u03c1\u03c4\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03ba\u03b5\u03bd\u03ae\u03c2 \u03b8\u03ad\u03c3\u03b7\u03c2 \u03ad\u03c9\u03c2 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7\u03c2, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03bd\u03ac \u03b4\u03af\u03bc\u03b7\u03bd\u03bf.<\/p>\n<hr data-start=\"2857\" data-end=\"2860\" \/>\n<h5 data-start=\"2862\" data-end=\"2894\">\u03a5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03bf \u03bc\u03b1\u03c2<\/h5>\n<p data-start=\"2896\" data-end=\"2930\">\u03a4\u03bf \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03bf \u03bc\u03b1\u03c2 \u03b1\u03bd\u03b1\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c0\u03bb\u03ae\u03c1\u03c9\u03c2:<\/p>\n<ul data-start=\"2932\" data-end=\"3154\">\n<li data-start=\"2932\" data-end=\"2966\">\n<p data-start=\"2934\" data-end=\"2966\">\u0388\u03bb\u03b5\u03b3\u03c7\u03bf \u03b5\u03c0\u03b9\u03bb\u03b5\u03be\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7<\/p>\n<\/li>\n<li data-start=\"2967\" data-end=\"3003\">\n<p data-start=\"2969\" data-end=\"3003\">\u0395\u03ba\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03bf\u03c6\u03ad\u03bb\u03bf\u03c5\u03c2<\/p>\n<\/li>\n<li data-start=\"3004\" data-end=\"3032\">\n<p data-start=\"3006\" data-end=\"3032\">\u03a5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2<\/p>\n<\/li>\n<li data-start=\"3033\" data-end=\"3067\">\n<p data-start=\"3035\" data-end=\"3067\">\u03a0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03bf\u03c2<\/p>\n<\/li>\n<li data-start=\"3068\" data-end=\"3101\">\n<p data-start=\"3070\" data-end=\"3101\">\u03a5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03b9\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03b1\u03bc\u03af\u03b5\u03c5\u03c3\u03b7\u03c2<\/p>\n<\/li>\n<li data-start=\"3102\" data-end=\"3154\">\n<p data-start=\"3104\" data-end=\"3154\">\u0394\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03b4\u03bf\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"3156\" data-end=\"3159\" \/>\n<h5 data-start=\"3161\" data-end=\"3182\">\u039a\u03cc\u03c3\u03c4\u03bf\u03c2 \u03c5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7\u03c2<\/h5>\n<p data-start=\"3184\" data-end=\"3234\">\u0397 \u03c5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03b1\u03c6\u03ae \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03b1\u03bd\u03ae \u03c7\u03c1\u03ad\u03c9\u03c3\u03b7:<\/p>\n<ul data-start=\"3236\" data-end=\"3420\">\n<li data-start=\"3236\" data-end=\"3290\">\n<p data-start=\"3238\" data-end=\"3290\">\u03a5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03c1\u03c7\u03b9\u03ba\u03ae\u03c2 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c5\u03c0\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2: <strong data-start=\"3272\" data-end=\"3288\">50\u20ac (\u03b5\u03c6\u03ac\u03c0\u03b1\u03be)<\/strong><\/p>\n<\/li>\n<li data-start=\"3291\" data-end=\"3344\">\n<p data-start=\"3293\" data-end=\"3344\">\u03a5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae \u03b1\u03b9\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b5\u03ba\u03c4\u03b1\u03bc\u03af\u03b5\u03c5\u03c3\u03b7\u03c2: <strong data-start=\"3324\" data-end=\"3342\">50\u20ac \u03b1\u03bd\u03ac \u03b1\u03af\u03c4\u03b7\u03bc\u03b1<\/strong><\/p>\n<\/li>\n<li data-start=\"3345\" data-end=\"3420\">\n<p data-start=\"3347\" data-end=\"3420\">\u039c\u03b7\u03bd\u03b9\u03b1\u03af\u03b1 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1 \u03b5\u03c0\u03b9\u03b4\u03bf\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5: <strong data-start=\"3393\" data-end=\"3420\">20\u20ac \/ \u03bc\u03ae\u03bd\u03b1 \/ \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf<\/strong><\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"3422\" data-end=\"3425\" \/>\n<p data-start=\"3427\" data-end=\"3522\"><strong data-start=\"3430\" data-end=\"3522\">\u0393\u03b9\u03b1 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03b5\u03c0\u03b9\u03bb\u03b5\u03be\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2, \u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03ae\u03c3\u03c4\u03b5 \u03bc\u03b5 \u03c4\u03bf \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03bf \u03bc\u03b1\u03c2.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0395\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03bb\u03ae\u03c8\u03b5\u03c9\u03bd \u03b1\u03bd\u03ad\u03c1\u03b3\u03c9\u03bd \u03b3\u03c5\u03bd\u03b1\u03b9\u03ba\u03ce\u03bd \u03ad\u03c9\u03c2 15.072\u20ac \u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03b7 \u039a\u03a5\u0391 30956\/2025 (\u03a6\u0395\u039a \u0392\u2019 7193\/31.12.2025), \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b8\u03b5\u03c3\u03c0\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bd\u03ad\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03c4\u03b7\u03c2 \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u0391\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 (\u0394.\u03a5\u03a0.\u0391.) \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c7\u03c9\u03c1\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03bb\u03b7\u03c8\u03b7 \u03b1\u03bd\u03ad\u03c1\u03b3\u03c9\u03bd \u03b3\u03c5\u03bd\u03b1\u03b9\u03ba\u03ce\u03bd. \u03a4\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 10.000 \u03bd\u03ad\u03c9\u03bd \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u03bc\u03b5 \u03ad\u03bc\u03c6\u03b1\u03c3\u03b7 \u03c3\u03c4\u03b9\u03c2 \u03bc\u03b7\u03c4\u03ad\u03c1\u03b5\u03c2 \u03b1\u03bd\u03ae\u03bb\u03b9\u03ba\u03c9\u03bd \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd, \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2408,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2403","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u039d\u03ad\u03bf \u03a0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u0394.\u03a5\u03a0.\u0391. \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03bb\u03b7\u03c8\u03b7 10.000 \u03b1\u03bd\u03ad\u03c1\u03b3\u03c9\u03bd \u03b3\u03c5\u03bd\u03b1\u03b9\u03ba\u03ce\u03bd - Accountancy | \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03bf \u039c\u03b1\u03b3\u03b4\u03b1\u03bb\u03b7\u03bd\u03ae 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\u039c\u03b1\u03b3\u03b4\u03b1\u03bb\u03b7\u03bd\u03ae \u0395\u03c5\u03b8\u03c5\u03bc\u03af\u03bf\u03c5\" \/>\n<meta property=\"og:description\" content=\"\u0395\u03c0\u03b9\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03bb\u03ae\u03c8\u03b5\u03c9\u03bd \u03b1\u03bd\u03ad\u03c1\u03b3\u03c9\u03bd \u03b3\u03c5\u03bd\u03b1\u03b9\u03ba\u03ce\u03bd \u03ad\u03c9\u03c2 15.072\u20ac \u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03b7 \u039a\u03a5\u0391 30956\/2025 (\u03a6\u0395\u039a \u0392\u2019 7193\/31.12.2025), \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b8\u03b5\u03c3\u03c0\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bd\u03ad\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03c4\u03b7\u03c2 \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u0391\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 (\u0394.\u03a5\u03a0.\u0391.) \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c7\u03c9\u03c1\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03bb\u03b7\u03c8\u03b7 \u03b1\u03bd\u03ad\u03c1\u03b3\u03c9\u03bd \u03b3\u03c5\u03bd\u03b1\u03b9\u03ba\u03ce\u03bd. \u03a4\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 10.000 \u03bd\u03ad\u03c9\u03bd \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u03bc\u03b5 \u03ad\u03bc\u03c6\u03b1\u03c3\u03b7 \u03c3\u03c4\u03b9\u03c2 \u03bc\u03b7\u03c4\u03ad\u03c1\u03b5\u03c2 \u03b1\u03bd\u03ae\u03bb\u03b9\u03ba\u03c9\u03bd \u03c4\u03ad\u03ba\u03bd\u03c9\u03bd, \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03b9 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