The Piraeus Chamber of Commerce and Industry is advising businesses that any free supply of low-value goods requires careful tax classification and documentation. Under certain conditions, myDATA provides for document types 6.1, “Self-Supply Document”, and 6.2, “Own Use”. The AADE clarifies when document 6.1 is used to account for VAT and does not count as ordinary sales revenue for the calculation of gross revenue. The document must show VAT separately and include the indication “non-deductible tax”.
The threshold of up to €10, excluding VAT, applies under certain conditions to specific low-value gifts; it does not provide a general exemption from issuing a receipt or self-supply document. Article 9(2)(b) of the VAT Code (Law 5144/2024), which replaced Article 7 of the previous Law 2859/2000, provides an exception for gifts worth up to €10 and samples supplied for business purposes. Decision P.7015/690/1986 sets out the conditions for free supplies. Different rules apply to sales, self-supplies, own use, complimentary items, promotional gifts and samples.
Every sale requires a document under Articles 12 and 13 of Law 4308/2014, while a sale to a private individual must be documented by a retail receipt or invoice, regardless of the amount. Delivery by courier, to a locker or to a collection point does not turn a sale made through an online platform into a self-supply. Nor is there an exemption allowing a self-supply document to be issued instead of a sales receipt for transactions of up to €10. The seller remains responsible for issuing the electronic receipt, even when a third party lawfully issues a delivery document on the seller’s behalf.
Self-supply rules
Self-supply covers specific disposals where there is no sale, under Article 24(2) of Law 5144/2024, Decision P.7475/791/7.11.1986 and the clarifications in E.2049/2023. When a business owner takes goods for personal use or makes another disposal covered by the relevant provisions, it must be assessed whether the purchase of the goods or their component materials gave rise to a right to deduct VAT. If the legal conditions are met, a special self-supply document must be issued and the applicable tax accounted for. The tax base is the current purchase price or, if there is none, the cost at the time of disposal; it is not necessarily the retail price. The low value of the goods does not remove this obligation.
A complimentary item is not automatically exempt, under Articles 24 and 9 of the VAT Code and Decision 204/2023 of the Dispute Resolution Directorate. In the food service sector, a free coffee, meal or drink must be assessed separately. A standalone complimentary item cannot simply be classified as a gift worth less than €10 to avoid VAT. It must also be distinguished from a genuine commercial discount or an item included in a paid menu. If the platform reimburses the business, the fact that the customer pays nothing does not necessarily mean the supply is free.
Low-value gifts must meet a set of cumulative conditions under Article 9(2)(b) of Law 5144/2024 and Decision P.7015/690/1986. They must be offered free of charge to promote the business and develop professional relationships. The purchase value, excluding VAT, of the goods given to one person must not exceed €10. Gifts must not be offered repeatedly to the same person, and their total annual value must not exceed 1% of gross revenue. They must also be different in kind from the products the business sells or produces. A promotional item, therefore, is not the same as merchandise given away.
Samples and obligations
Samples are a separate category under Article 9 of Law 5144/2024 and Decision P.7015/690/1986. They are products of the same kind as those sold or produced by the business, offered free of charge in reasonable quantities so that recipients can become familiar with them and assess their quality, and marked “free sample”. The €10 monetary threshold applies to gifts, not to samples as a separate category. The decision excludes alcoholic beverages and tobacco products from these categories.
The Piraeus Chamber of Commerce and Industry recommends that businesses record the type, quantity, value, date and purpose of every free supply, and retain the relevant supporting documents. They should consult their accountant to determine the correct classification, the required document and how to report it through myDATA. Documentation protects businesses from unnecessary fines, in line with the AADE’s explicit warning that simply labelling something a gift or complimentary item is not enough, and that the €10 threshold does not remove the requirement to issue a receipt.