The circular with the businesses that are exempt from the current tax year and from now on, from using tax electronic mechanisms (tax cash register or E.A.F.D.S.S. mechanism) was published.
In detail, the circular provides:
We define the entities that are exempt from the current tax year and henceforth, from using tax electronic mechanisms (tax cash register or E.A.F.D.S.S. mechanism), as well as the cases of retail transactions that are exempt from the obligation issuing the relevant documents (receipts) through a tax electronic mechanism, as follows:
1. The following categories of entities, regardless of their size, may not use a tax electronic mechanism, for issuing receipts for retail transactions:
a) The operator of beauty centers, gyms, accommodation or hospitality, education, daycare, clinic or treatment center, as well as doctors and dentists,
b) The operator of parking spaces,
c) The entertainment operator, the agent of state lotteries, PRO-PO, LOTTO and similar, the passenger transport company in general, with the exception of the TAXI operator,
d) The bespoke self-employed (natural person) tailor or dressmaker, who repairs clothes and textile items, in general, as well as the operator of thermal springs of the E.O.T.,
e) Practitioners of the profession of veterinarian, physiotherapist, biologist, psychologist, midwife, lawyer, notary, unpaid mortgagee, bailiff, architect, engineer, surveyor, chemist, agronomist, geologist, forester, oceanographer, designer, journalist, writer, interpreter , tour guide, translator, professor or teacher, artist sculptor or painter or cartoonist or engraver, actor, performer of musical works or musician, entertainment center artists, dancer, choreographer, director, scenographer, costume designer, decorator, economist, analyst, programmer, researcher or a business consultant, accountant or tax expert, actuary, sociologist, social worker, expert, homeopath, alternative healer, psychotherapist, speech therapist, speech pathologist, speech therapist, dietitian, nutritionist and occupational therapist,
f) The operator of agricultural machinery or oil mill or flour mill for the entitled fees from the provision of the relevant services,
g) Those engaged in the construction of any technical work (indicative and not limited to carpenters, blacksmiths, plumbers, electricians, masons and generally those engaged in construction work), as well as the manufacturer of epitaphs (marble cutters),
h) Those who maintain a real estate agency, funeral agency, housing agency, confidential work processing agency, employment agency,
i) The business of daily and periodic type for the collection of subscriptions, rental of passenger cars, motorcycles and mopeds, issuance of communal accounts of apartment buildings, cleaning and disinfection of houses, repair and maintenance of elevators and other residential facilities, the business of transporting goods,
j) The State, Municipalities and other Legal Entities under Public Law for the data they issue,
k) Insurance companies, banking – credit institutions and EL.TA. S.A., for the retail sales of goods and services they carry out,
l) The operator of tolls for vehicle transit documents and the operator of a tourist-travel agency.
2. In particular, the entities of cases a’ and e’ to i’ of paragraph 1 are exempted from the obligation to use a tax electronic mechanism for the issuance of receipts for retail transactions, provided that the issued receipts also state the customer’s name and address . The entities of case b’ of paragraph 1 fall under the above exemption, provided that they indicate the registration number of the customer’s vehicle on the issued receipts.
3. Those of the debtors of paragraph 1, apart from the specific activity for which they are given the possibility not to use an electronic tax mechanism, maintain a permanent business establishment (store), from which they sell goods at retail or provide services to the public (e.g. .e.g. electricians, plumbers, who sell electrical or plumbing items) or at the same time carry out another activity for which there is an obligation to use a tax mechanism (e.g. a tailor who also sells ready-made clothes or underwear, etc.), are obliged to issue receipts for retail transactions, at least for this activity, using a tax electronic mechanism.
4. For the following cases of retail transactions, an exemption is granted from the obligation to issue the relevant sales receipts through a tax electronic mechanism:
a) Receipts for retail transactions issued for sales of natural gas through the network, potable water through the network, natural gas, electricity, thermal energy or the provision of telecommunications, postal, banking, brokerage, financial services, as well as in cases of collection of reimbursable fees and other related rights from the State, N.P.D.D., OTA, municipal enterprises and utilities,
b) Receipts for retail transactions issued outside the professional establishment of the debtor, with the exception of sellers (farmers – resellers) in street markets and sellers exclusively through street or open-air trade,
c) Receipts of retail transactions issued “on credit” by entities that use a double-entry bookkeeping system,
d) Receipts for retail transactions, which by special tax provisions, are required to include additional data (indicative and not restrictive, type of good or service, quantity of good, customer’s name, etc.),
e) Receipts of retail transactions for the provision of medical devices, surgical tools (disposable), artificial implants, to patients through clinics,
5. The following very small entities of paragraph 2.c of article 1 of Law 4308/2014 are exempted from the obligation to issue the relevant receipts through a tax electronic mechanism:
a) Individual businesses (natural persons) that sell goods or offer services exclusively from fixed points after permission from the competent services. Included in the exemption are, indicatively and not restrictively, shoe polishers as well as sellers of pretzels, baked corn, chestnuts, nuts, coconuts or other goods.
b) Sole proprietorships (natural persons) exempt from VAT. due to the amount of gross income in accordance with the provisions of article 39 of Law 2859/2000 (Government Gazette 248 A), with the exception of TAXI operators, petrol stations and heating oil sellers.
c) Entities included in the special flat-rate payment regime of Value Added Tax, in accordance with the provisions of article 40 of Law 2859/2000.
