Επαγγέλματα που εκδίδουν λιανικές συναλλαγές χωρίς Σήμανση Φ.Μ.

The categories exempted from the use of tax mechanism for invoicing retail transactions are: beauty salons gyms accommodation facilities schools kindergartens clinics or sanatoriums doctors dentists parking spaces entertainment exploiters agents of state lottery, PROPO, LOTTO and other related companies of passengers’ transportation besides TAXI the custom self (individual) tailor or seamstress who repairs clothing and general the operator of EOT spas the veterinarian physiotherapist biologist psychologist midwife lawyer notary unpaid land registrar court bailiff architect engineer surveyor chemical agriculturist geologist forester oceanographer designer reporter author interpreter guide translator professor or teacher artist, sculptor, painter, illustrator, engraver actor, performer of music, composer, artist of entertainment centers, dancer, choreographer, director, set designer, costume designer decorator economist analyst programmer researcher business consultant accountant or tax consultant actuary sociologist social worker expert homeopathic, alternative treatment, psychotherapist speech therapist speech pathologist dietician, nutritionist and occupational therapist exploiter of agricultural machinery or oil mill or flour mill for benefiting fees from providing such services those who are involved with the construction of any technical work (indicatively and without limitation carpenter, blacksmith, plumber, electrician, bricklayer and generally those who are involved in construction work), and the manufacturer of funerary monuments (Marble) real estate agency undertaker marriage office confidential business processing office employment agency companies of daily and periodical press for collecting subscriptions businesses of renting cars, motorcycles and mopeds, issuing communal buildings accounts, cleaning and disinfection of houses, repairing and maintenance of elevators and other residential facilities, company of forwarding goods to the State, Municipalities and other Public Law Legal Entities for items issued for insurance companies, bank - credit institutions and the Hellenic Post SA for retail sales of goods and services performed, the operator of tolls for documents transit vehicle and the operator of tourism - travel agency. It is important to mention that for the exemption from the tax mechanism is provided that issued receipts have to indicate the name and address of the customer and in case of parking to indicate the car's license plate.