From 01-01-2017, everyone is obliged to purchase a part of his consumer goods and services
with e-payments such as credit cards, e-banking, etc.
If they do not, they will have to pay an additional 22% tax on the amount of e-transactions
they had to as part of their income. For example, someone have a yearly income of 9.000€
he should have make electronic transactions of 900€. If he have not done this he will pay 198E tax.
(source ΠΟΛ.1068/2018)
Electronic Transactions Included food, alcohol, and tobacco costs
clothing and footwear, housing, durable goods, household goods, health, transport costs,
communications, education, hotels, cafes, restaurants.
(source ΠΟΛ.1068/2018)
Electronic Transactions Excluded house rents, tax payments such as tax or income tax,
mortgage payments, purchase of boats, airplanes.
(source ΠΟΛ.1068/2018)