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
Public
Greece
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
762
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.
Other news from Greece
Understanding the Digital Services Act
Author: Ivana Picajkić
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
What consumers and sellers need to know regarding the novelty of the IRIS payment system in Greece.
Greece
Author: Tara Nedeljković
Starting November 1st, 2025, all businesses in Greece—including physical stores and e-shops—must accept IRIS payments, which allow consumers to instantly pay from their bank accounts via mobile phones, bypassing traditional card entry. POS systems must be software-upgraded to support IRIS, enabling fast, secure payments and automatic receipt issuance, enhancing tax transparency through integration with cash registers. Read more
New obligations and deadlines for the Instant Payment – IRIS system in Greece
Greece
Author: Tara Nedeljković
Starting November 1, 2025, all businesses selling to end customers in Greece must accept IRIS instant payments under Law 5139/2025, aligning with European Regulation 2024/886. Businesses must also register and verify their professional bank accounts through the AADE Professional Account Registry before using them for IRIS transactions. Read more
Greece Plans to Allow Subsidies for Cash Registers and POS, Concerning the IRIS Direct Payment System
Greece
Author: Tara Nedeljković
Greece is launching a subsidy program called "Digital Transactions" to help small and medium-sized businesses and freelancers upgrade their cash registers and POS systems in preparation for the expanded use of the IRIS payment system and upcoming electronic invoicing requirements. Read more
Greece Confirms Mandatory IRIS Payment Support for All Businesses by November 2025
Greece
Author: Tara Nedeljković
Starting November 1, 2025, all businesses in Greece, both physical and online, will be required to accept payments via the IRIS system, alongside existing POS card payments. Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
Greece's AADE Published a Postponement of the Start Dates for the Digital Consignment Notes (Movement Documents)
Greece
Author: Tara Nedeljković
Greece has postponed the mandatory start dates for digital consignment note reporting to the myDATA platform to give businesses more time to adapt. Read more