Which categories earn duty-free without using plastic money

The elderly, the disabled and the small village residents have been excluded from the mandatory use of plastic and electronic money in their daily transactions. But that does not mean that they have also been exempted from the collection of evidence that affirms the tax-free.

In order to secure this year’s tax deduction from € 1,900 to € 2,100, in 2018 they would have collected paper receipts for purchases of goods and services depending on the amount of their income. Those who have not complied with this obligation and not only have not booked paper receipts but also did not carry out electronic transactions that count in the tax-free then when they clear the tax returns they will submit they will find that they will be required to pay extra tax.

The categories of taxpayers exempted from the plastic money measure but not from the collection of receipts guaranteeing the tax credit are as follows:

1 . Taxed 70 years and over, ie born up to December 31, 1948.

2.   People with a disability rate of 80% and above.

3.  Taxable persons in court.

4.   Tax residents of the EU or EMO, who are required to submit a statement in Greece and are taxed on the scale of paid employment and pensions, provided that:

– at least 90% of their worldwide income is earned in Greece or

– show that their taxable income is so low that they would be entitled to the tax reduction under the tax legislation of their State of residence.

5. Civil servants and civil servants serving abroad as well as tax residents of Greece living or working abroad, subject to the preceding paragraph.

6. Minors who are required to submit a declaration of income tax and are taxed on the scale of employees and retirees.

7. Taxpayers living permanently in villages with up to 500 inhabitants and islands with less than 3,100 inhabitants, according to the latest inventory, except for tourist sites.

8.   Taxpayers who have no income from any category or have income only from capital (from real estate, interest on deposits, etc.) or from capital appreciation and their imputed income do not exceed EUR 9,500.

9. Taxpayers registered in the unemployment register of OAED for the difference between imputed and their total income, which is taxed on the income tax scale of employees and pensioners.

10. Taxpayers who are beneficiaries of Social Income Solidarity (CIS) .

11. Those serving their compulsory military service.

12. Taxpayers who are in long-term hospitalization (beyond 6 months).

In any case where a taxpayer in one of the above categories has not collected the required value of paper receipts (value equal to a certain percentage on the larger amount between actual and imputed income) then for the amount of the difference between the value of the evidence he has collected and the value of the evidence he should have collected will pay an extra income tax calculated at a rate of 22%.