The following categories of taxpayers are exempted from the obligation to use electronic payment means:
- Taxpayers over 70 years old
- Persons with a disability percentage of 80% and above
- Persons lacking legal capacity
- Tax residents in the EU or the EEA subject to the conditions of Article 20 of Law 4172/2013, who are obliged to submit an income tax return in Greece and are taxed at the applicable rate for income from salaried work and pensions
- Public officials and civil servants who work abroad, as well as tax residents in Greece who live or work abroad, excluding employees of the Ministry of Foreign Affairs, the military who serve abroad and those serving in the Permanent Representation of Greece to the European Union
- Minors who are obliged to submit an income tax return and are taxed at the applicable rate for income from salaried work and pensions
- Permanent residents of villages with a local population up to 500 and of islands with a local population below 3,100 according to the latest census, unless these are tourist destinations
- Taxpayers who have no income from any category or who have income only from capital and/or from capital transfer gains and their imputed income does not exceed the amount of €Euro 9,500
- Taxpayers registered in the register of unemployed persons of the Greek Manpower Employment Organisation (OAED), for the difference resulting between their imputed income and their total income
- Taxpayers who are beneficiaries of Social Solidarity Income (KEA)
- Persons serving their compulsory military service
- Taxpayers in long-term hospitalisation (more than 6 months).
Moreover, the following are exempted:
- Persons living in nursing homes and mental health units
The taxpayers of the above categories are still required to collect receipts of an equal value.