The 12 categories of taxpayers that escape electronic receipts

Taxpayers aged 70 and over, those who live permanently in villages with up to 500 inhabitants and on islands with up to 3,100 inhabitants that are not tourist destinations other than those who are serving their military service. they are completely exempt from collection evidence.

In spring 2021 they will present the tax your statement they don’t even need to show paper receipts.

In particular, the following categories are exempt from the obligation to make expenses by electronic means of payment contributors:

1. Taxpayers who at the end of each taxable year have reached the age of seventy (70).
2. People with a disability rate of eighty percent (80%) or more.
3. Those in court support.
4. Foreign tax residents, who must file a declaration in Greece.
5. Civil servants and civil servants who provide services abroad, as well as tax residents in Greece who live or work abroad. The concept of foreign country includes both the countries of the European Union or the EEA, as well as third countries.
6. Minors must file an income tax return.
7. Those who fulfill their compulsory military service.
8. Taxpayers who live permanently in towns with a population of up to 500 inhabitants and on islands with a population of less than 3,100 inhabitants, according to the latest census, unless they are tourist sites. Tourist places are defined as those included in pd 899/1976, modified by pd 664/1977.
9. Beneficiary taxpayers of Solidarity Social Income (KEA).
10. Taxpayers who are in a state of prolonged hospitalization (more than six (6) months).
11. Those who live in a nursing home and a psychiatric store.
12. The prisoners.