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 abroad who are obliged to submit an income tax return in Greece
- Public officials and civil servants who work abroad, as well as tax residents in Greece who live or work abroad
- Minors who are obliged to submit an income tax return
- 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 having their permanent residence in villages with a local population up to 500 and in islands with a local population below 3,100 according to the latest census, unless these are tourist destinations. Tourist destinations are those included in Presidential Decree 899/1976, as amended by Presidential Decree 664/1977.
- 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 institutions
The taxpayers of the above categories are still required to collect receipts of an equal value.