Published by Ministry of Finance the decision determining the motivation for the embodiment electronic trading.
It includes the list of 20 professions that give extra tax deduction to all those taxpayers who will pay with electric money (credit, debit or direct deposit) their services.
Among others are included doctors, dentists, plumbers, electricians, refrigerators, carpenters, taxi drivers, funeral homes, personal care services cleaning & maintenance services, childcare, gyms, dance schools etc.
The following is the list:
1. Veterinary services
2. Plumbing, refrigeration, heating maintenance work
3. Electrician work
4. Insulation, masonry, plastering, tiling works
5. Work of a carpenter
6. Working location of roof and sheet metal windows, etc.
7. Concrete working
8. Taxi services
9. Hairdressers, barbers and beauty shops
10. Funeral services
11. Massage services
12. Physical wellness services
13. Cleaning services and household services
14. Photo development
15. Dance schools
16. Gyms and leisure activities with subscription
17. Various leisure services
18. Personal care and hospitalization (excluding hospital activities)
19. Legal services
20. Child care services
According to the same decision, the deductible amount of income does not exceed the total actual income from employment and pensions, business activity and real estate of the natural person and is limited to the amount of five thousand (5,000) euros per year in total for the upper incomes. The expenses are exclusively for the taxpayer and any excess amount may not be used by the other spouse or member of a cohabitation agreement.
Note that costs count twice to cover 30% of income e-receipts from Doctors, dentists, orthodontists, osteopaths, chiropractors, ophthalmologists, handcuffs, podiatrists.
Especially for the expenses related to the repair and maintenance services of a house, the provisions of this article do not apply, if the natural person has been implemented, within the same tax year, of the provisions of article 39B of law 4172/2013.
For the implementation of the decision, A.A.D.E. requests and receives data on expenses by electronic means of payment per taxpayer and per category of expenditure based on the MerchantCategoryCodes MCC and any other information required for the application of this by the payment service providers. The amounts of the expenses of articles 1 and 2 hereof, for which incentives are provided for the realization of transactions with electronic means of payment, are supplemented with the possibility of change in the income tax declarations, based on the data provided by the payment service providers.
The decision applies to expenditure incurred by the beneficiaries in the tax years 2022 to 2025.
The decision in detail
(Article 1)
The subcategories of expenses of Group 6 (Health) of the Consumer Price Index (D.T.K.) of EL.STAT., Which according to the last paragraph of circumstance d) of par. 6 of article 15 of law 4172 / 2013 are calculated at twice their value to cover the required amount of expenses of circumstance b) of par. 6. of the same article and law, are the following:
COICOP5 classification Species Subgroups – CPI groups
MEDICAL SERVICES
DENTAL SERVICES
OTHER NURSERY SERVICES
For the application of this article, the expenses of the beneficiaries to enterprises (natural and legal persons or legal entities) bearing the following Merchant CategoryCodes (MCC) are taken into account:
Merchant Category Activity Description
8011 Doctors
8021 Dentists, Orthodontists
Osteopaths
8041 Chiropractors
Ophthalmologists
8049 Handcuffs, Podiatrists
Medical Services
For the rest, for the needs of application of this paragraph, the decisions of the Deputy Minister of Finance, defined in A.1163 / 2020, apply.
(article 2)
As expenses for receiving services carried out by electronic means of payment, for which, according to circumstance a) of par. 7 of article 15 of law 4172/2013, a proportional amount equal to thirty percent (30%) of Expenditures from the taxable income of the natural person from employment and pensions, business activity and real estate, exclusively for the calculation of the income tax, are defined as the expenses for receiving services included in the following subgroups of the consumer price index of EL.STAT:
COICOP5 classification Species – Subgroups – CPI groups
0432 HOUSING REPAIR AND MAINTENANCE SERVICES
HOUSEHOLD SERVICES
CLEANING SERVICES
0562 HOUSEHOLD SERVICES – HOME CARE SERVICES
07322 PASSENGER TRANSPORT BY TAXI
VETERINARY SERVICES
LEISURE ACTIVITIES
PHOTOGRAPHIC SERVICES
1211 HAIRDRESSERS AND PERSONAL CARE STORES
CHILD CARE SERVICES
COICOP5 classification Species – Subgroups – CPI groups
12402 NURSING HOUSES AND INSTITUTIONS FOR PEOPLE WITH DISABILITIES
12403 HOME HELP SERVICES
12702 LEGAL SERVICES (excluding accounting services)
FUNERAL SERVICES
The amount of income deducted does not exceed the total actual income from employment and pensions, business activity and real estate of the natural person and is limited to the amount of five thousand (5,000) euros per year in total for the above income. The expenses are exclusively for the taxpayer and any excess amount may not be used by the other spouse or member of a cohabitation agreement.
For the application of this article, the expenses of the beneficiaries to enterprises (natural and legal persons and entities) bearing the following Merchant CategoryCodes (Merchant CategoryCodes MCC) are taken into account:
Merchant Category Activity Description
Veterinary Services
1711 Hydraulic, refrigeration, heating maintenance work
1731 Works of electrician
1740 Insulation, masonry, plastering, tiling, etc.
1750 Works of a carpenter
1761 Working location of roof and windows, sheet metal, etc.
1771 Concrete work
4121 Taxi services
7230 Barbers, hairdressers and beauty shops
7261 Funeral services
Massage services
Physical wellness services
Cleaning and household services
Photo development
7911 Dance schools
7997 Gyms and leisure activities with subscription
Various leisure services
8050 Personal care and hospitalization (excluding hospital activities)
Legal services
Child care services
The expenses of this article are taken into account for the application of circumstance b) of par. 6 of article 15 of law 4172/2013.
Especially for the expenses related to the repair and maintenance services of a house, the provisions of this article do not apply, if the natural person has been implemented, within the same tax year, of the provisions of article 39B of law 4172/2013.
(Article 3)
For the implementation of the decision, A.A.D.E. requests and receives data on expenses by electronic means of payment per taxpayer and per category of expenditure based on the MerchantCategoryCodes MCC and any other information required for the application of this by the payment service providers. The amounts of the expenses of articles 1 and 2 hereof, for which incentives are provided for the realization of transactions with electronic means of payment, are supplemented with the possibility of change in the income tax declarations, based on the data provided by the payment service providers.
(Article 4)
The decision applies to expenditure incurred by the beneficiaries in the tax years 2022 to 2025.
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