Document requirements in Greece – RetailForce

The (sales) documents shown in this article serve as examples of what receipts, invoices, etc. may look like in Greece and reflect the invoice elements available in the myDATA system. Under Greek tax law, different requirements apply to specific types of invoices (full invoice, simplified invoice, cash register receipt). Please contact your Greek tax expert or tax advisor for a legally binding review of your document layouts and content.

Information on the presentation of electronic invoices can be found in the article "Invoice display myDATA Provider".

Sales receipt / Cash register receipt

The following example shows a Greek receipt. After the example, the individual components are explained in more detail in a table.

Document elements

No.	Designation	Description / Content
1	Invoice issuer details	Company name, address and telephone number (ΤΗΛ).
2	Tax office	Details of the relevant tax office (ΔΟΥ).
3	VAT number	The invoice issuer’s VAT number (ΑΦΜ); the prefix "EL" for Greece is not used.
4	Customer information	Customer details (if applicable).
4.1	Customer name	In addition to the name, further details about the customer may be included. If a full invoice is issued, certain details regarding the customer (the recipient of the service) are mandatory.
5	Document type	Information on the document type; in this case, "ΑΠΟΔΕΙΞΗ ΛΙΑΝΙΚΗΣ ΠΩΛΗΣΗΣ" = retail receipt / till receipt.
6	Document header	Details of the relevant document.
6.1	Date and time of issue	Date (ΗΜΕΡΟΜΗΝΙΑ) and time (ΩΡΑ) of issue of the invoice/receipt.
6.2	Invoice number	Invoice number (e.g. ΣΕΙΡΑ-ΑΡ. ΠΑΡ.).
6.3	Cash register and operator	Details of the till (ΤΑΜΕΙΟ) on which the document was created and of the operator/cashier (ΧΕΙΡΙΣΤΗΣ).
7	Information on services	Details of the specific items or services, Example: Item (ΕΙΔΟΣ), Quantity (ΠΟΣ.), Price (ΤΙΜΗ), Total (ΣΥΝΟΛΟ).
7.1	Product details	List of items sold, including details of the applicable VAT rate (this can also be specified as a percentage, for example, or in a similar manner).
8	Sum	Detailed amounts.
8.1	Amount before discount	Total amount before discounts (e.g.ΑΞΙΑ ΠΡΟ ΕΚΠΤ.).
8.2	Discounts	Total discounts granted (e.g. ΕΚΠΤΩΣΗ).
8.3	Net amount	Total excluding VAT for all items (e.g. ΚΑΘΑΡΗ ΑΞΙΑ).
8.4	Tax amount	Total VAT payable (e.g. ΑΞΙΑ Φ.Π.Α.).
8.5	Gross amount	Total amount including VAT (e.g. ΑΞΙΑ ΜΕ Φ.Π.Α.)
9	VAT breakdown	Breakdown of amounts by applicable VAT rates, Example: VAT rate (ΣΥΝΤΕΛΕΣΤΗΣ ΦΠΑ) Net amount in € (ΚΑΘΑΡΗ ΑΞΙΑ (€)) VAT amount in € (ΑΞΙΑ ΦΠΑ (€)) Gross amount in € (ΤΕΛΙΚΗ ΑΞΙΑ (€))
10	Amount payable	Amount payable.
11	Payment method	Method of payment (ΤΡΟΠΟΣ ΠΛΗΡΩΜΗΣ), in the example: ΜΕΤΡΗΤΑ = cash payment.
12	QR code	myDATA QR code.
13	MARK	Invoice mark.
14	Authentication code	Invoice authentication code.
15	Unique identifier	Unique identifier for the invoice.
16	Provider	Details of the myDATA provider through which the invoice was submitted to the myDATA system

Sales receipt / Cash register receipt

Document elements

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