The rules for receipts and cash registers depend on your business's activity code (ΚΑΔ) and how it operates. This guide is not legal or tax advice: ask your accountant what applies to you.
Every time a parent or an adult student pays tuition, your school issues a service receipt (ΑΠΥ, απόδειξη παροχής υπηρεσιών). It is the retail document for services such as a dance class. In AADE's myDATA it appears as type 11.2.
This guide covers the basics, so you know what to ask your accountant and what to expect from your software.
What an ΑΠΥ must show
- Your school's details (name, tax number, address).
- Date, series and sequential number. Numbering is continuous within each series.
- A description of the service, e.g. «October tuition – Salsa Beginners».
- The amount and VAT, or the reason for the VAT exemption. Your accountant tells you which applies to your school.
- The customer's full name and address, if the school relies on the cash register exemption. Without them the exemption does not hold.
- When the receipt is sent to myDATA: the MARK (the registration number AADE returns) and the QR code.
How an ΑΠΥ reaches myDATA
There are four usual ways. Which one fits you depends on your activity code (ΚΑΔ) and whether you must use a cash register.
| Way | When it fits |
|---|---|
| Fiscal cash register (ΦΗΜ) | When the school must use a cash register. |
| E-invoicing provider | Replaces the cash register. Fits every case. |
| Commercial software (ERP channel) | Only for businesses exempt from a cash register. Sent at once, with a QR code. |
| AADE's timologio app | Free, for businesses with no cash register duty. You type every receipt by hand. |
Not sure whether you need a cash register? Read Does a dance school or a gym need a cash register?.
When to issue it
In practice most schools issue the ΑΠΥ when they get paid: the parent pays, the receipt is issued. If you take advance payments for a whole season or for shows, ask your accountant how to handle them.
The five most common mistakes
- No address. If you rely on the cash register exemption, the full name and address must be on every receipt.
- An ΑΠΥ for things that are not a service. Money for a costume or a show ticket is not tuition. Ask your accountant which document covers it.
- Two receipts for one payment. One payment, one receipt. If you issue from two places (a notebook and software, say), sooner or later something gets issued twice.
- «Deleting» a wrong receipt. A receipt that has been sent cannot be deleted. A refund or a wrong amount needs a retail credit note.
- Saving receipts up for the end of the month. On the commercial software channel, receipts are sent at once. Whatever you leave for later, you forget.
How Aelius does it
In Aelius the receipt comes from the payment itself:
- You record the payment: student, amount, method (cash, POS, bank transfer).
- The ΑΠΥ is issued with your school's series and number, the student's full name and address, the MARK and the QR code.
- The PDF stays on the student's record and, if you like, is e-mailed to the parent.
You type prices the way you prefer, final or without VAT. The receipt's VAT is the one you set: 24%, 13%, 6% or exempt from VAT, with the reason printed on the receipt.
Receipts reach myDATA in one of three ways: directly, if the school is exempt from a cash register; through the certified provider Elorus Fuse with no Elorus account; or through your own Elorus account, if you already have one. Aelius is not a provider. See the page for dance schools and the pricing.
If your accountant wants to see how it works, send them the page for accountants.