It was signed by the Deputy minister of Finance, Katerina Παπανάτσιου the ministerial decision which sets out the categories of expenditure which are calculated on the minimum amount you have to carry out with electronic means of payment employees, retirees, and professional farmers for the tax year 2017, in accordance with the provisions of law.4446/2016. The decision also specifies which categories of the above taxpayers are exempted from the obligation to use electronic means of payment for the realization of their expenditure but is required to provide evidence in accordance with the prescribed scale.
The objective of the measure is the tax compliance of professionals and businesses by encouraging taxpayers to prefer online transactions and not the tax burden for those who do not complete the minimum amount of expenditure. For this reason it has selected a combination of reasonable amount of expenditure and a relatively narrow exempted categories, so I don’t find it difficult taxpayers to fill out their limit.
The minimum percentage of calculated costs of the purchase of goods and receiving services identified consumer, i.e. if they are included in the following groups in the consumer price index of EL.STAT.:
– Group 1 (Food and non-alcoholic drinks).
– Group 2 (Alcoholic beverages and tobacco).
– Group 3 (Clothing and footwear).
– Group 4 (Housing), with the exception of rentals.
– Group 5 (Durable goods, household and services).
– Group 7 (Transport), excluding the cost of registration fees and the purchase of vehicles, other than bicycles.
– Group 8 (Communications).
-Group 9 (Recreation, cultural activities), with the exception of the purchase of vessels, airplanes and aircrafts.
– Group 10 (Education).
РGroup 11 (Hotels, caf̩s, restaurants).
– Group 12 (Other goods and services).
We note that is not included in this Group 6 (Health) as the relevant costs fall within any other provision of law. 4446/2016.
It is clarified that it included costs that are not consumption and therefore not included in the above indicators. Such is indicative expenditure for the housing market, payment of taxes, installments of housing loans, purchase of investment products (shares, bonds, etc.).
Exempted from the obligation to use electronic means of payment, but are required to provide evidence of equal value: the taxpayers of seventy (70) years of age and older, persons with a disability percentage of eighty percent (80%) and above, who are in judicial support, tax residents of.E. or E.The.G., under the conditions of article 20 of law. 4172/2013, that they are obliged to submit a declaration in Greece and taxed with the scale of employment and pensions. The same applies for the following categories: Public officials and public employees serving abroad, minors who are required to file an income tax return and are taxed with, the scale of employees and pensioners, taxpayers who permanently reside in villages with a population up to 500 inhabitants and in islands with a population of less than 3.100 inhabitants according to the last census, unless they are tourist places, taxpayers who do not have income from any category or have income only from capital and/or from capital gains transfer of capital and the imputed income does not exceed the amount of 9,500 euros, in accordance with the approx. a of para. 1 of article 34 of law.4172/2013, the taxpayers who are registered in the register of unemployed persons of OAED, for the difference between the imputed and the total income, in accordance with the approx. d of par. 1 of article 34 of law.4172/2013, the taxpayers who are beneficiaries of Social Income Solidarity (CRL), those serving compulsory military service, taxpayers who are in a state of long-term hospitalization (beyond 6 months).
Exempted from the obligation to use electronic means of payment and presentation of receipts for the expenditure, officials of the Ministry of Foreign affairs, the military, as long as they serve abroad, those serving in the Permanent Greek Delegation of the European Union, who reside in a nursing home and in a psychiatric institution and the prisoners.
Finally, it is clarified that the amount of expenditure declared individually by each spouse or each part of the pact of cohabitation. In the event of a covered the required charge amount by any of the two spouses or parties to the pact of cohabitation, any excess amount may, in the winding up to be transferred to the other spouse or the other party partnership for any cover for the required minimum amount of expenditure.
It should be noted that the use of electronic means of payment does not exempt undertakings from the obligation to issue receipts.
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