A taxpayer (including retailers) may issue retail details by handwriting or other technical means outside of the device he uses on a regular, only in the following cases:
AADE: specific cases when there is an option to issue manual receipts in Greece
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Greece
Author: Kristina Dosen
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Fiscal subject related
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640
Content accuracy validation date:
08.02.2023
Content accuracy validation time:
14:07h
- an interruption of electricity or the operation of the means of issuing documents due to a technical problem
- if the taxpayer belongs to the category of entities that are exempt from the use of tax electronic mechanisms (noted first as a part of: POL.1002/31-12-2014).
- in cases where taxpayers make only a few retail sales.
In terms of point b), the following professions are mentioned as being exempt from the use of tax mechanisms: operator of beauty salons and gyms; parking operator; veterinarian; notary; lawyer; and so on. Other than the transactions mentioned in POL.1002(b), transactions also referred to as those for which it is allowed to issue manual receipts in the mentioned cases are: performing trade outside the business premises of the obligated party; selling goods or providing services from fixed points with the explicit permission of the competent service provider.
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