AADE: specific cases when there is an option to issue manual receipts in Greece

1. an interruption of electricity or the operation of the means of issuing documents due to a technical problem
2. 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).
3.  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.