{"id":12554,"date":"2025-04-30T09:55:30","date_gmt":"2025-04-30T06:55:30","guid":{"rendered":"https:\/\/lillytos.com\/?post_type=product&#038;p=12554"},"modified":"2026-02-26T10:07:17","modified_gmt":"2026-02-26T08:07:17","slug":"issuance-of-legal-invoices-and-receipts","status":"publish","type":"product","link":"https:\/\/lillytos.com\/el\/product\/issuance-of-legal-invoices-and-receipts\/","title":{"rendered":"\u03a6\u039f\u03a1\u039f\u039b\u039f\u0393\u0399\u039a\u0397 \u039d\u039f\u039c\u039f\u0398\u0395\u03a3\u0399\u0391"},"content":{"rendered":"\t\t<div data-elementor-type=\"product-post\" data-elementor-id=\"12554\" class=\"elementor elementor-12554 elementor-12544\" data-elementor-post-type=\"product\">\n\t\t\t\t\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-de76e9e elementor-section-boxed elementor-section-height-default elementor-section-height-default wd-section-disabled\" data-id=\"de76e9e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c37e107\" data-id=\"c37e107\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-inner-section elementor-element elementor-element-351da25 elementor-section-boxed elementor-section-height-default elementor-section-height-default wd-section-disabled\" data-id=\"351da25\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5b3e195\" data-id=\"5b3e195\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5a0897 elementor-widget elementor-widget-wd_text_block\" data-id=\"d5a0897\" data-element_type=\"widget\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p><strong>\u0395\u039a\u2206\u039f\u03a3\u0397 \u039d\u039f\u039c\u0399\u039c\u03a9\u039d \u03a4\u0399\u039c\u039f\u039b\u039f\u0393\u0399\u03a9\u039d \u039a\u0391\u0399 \u0391\u03a0\u039f\u2206\u0395\u0399\u039e\u0395\u03a9\u039d<\/strong><\/p><p><strong>\u0393\u03b5\u03bd\u03b9\u03ba\u03ac<\/strong><br \/>\u03a4\u03bf \u03c5\u03c6\u03b9\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03bf \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c0\u03c1\u03bf\u03bd\u03bf\u03b5\u03af \u03cc\u03c4\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf 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\u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bd\u03cc\u03bc\u03b9\u03bc\u03c9\u03bd \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd<\/li><li>\u039a\u2206\u03a0179\/1997, \u039a\u2206\u03a0 108\/2005, \u039a\u2206\u03a0 224\/2010: \u0393\u03bd\u03c9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \/ \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03a0\u03c1\u03bf\u03b4\u03b9\u03b1\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03bd\u03cc\u03bc\u03b9\u03bc\u03c9\u03bd \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd \u03bc\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03bc\u03b5 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03bc\u03bd\u03ae\u03bc\u03b7, \u03bf\u03b9 \u03bf\u03c0\u03bf\u03af\u03bf\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c4\u03b5\u03c7\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae \u03c0\u03c1\u03cc\u03bf\u03b4\u03bf.<\/li><\/ul><p><strong>\u0395\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03b9<\/strong><\/p><ul><li>2015\/21 \u0388\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bd\u03cc\u03bc\u03b9\u03bc\u03c9\u03bd \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03c9\u03bd<\/li><li>\u0395\u03c1\u03bc\u03b7\u03bd\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u03b5\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2 161 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1\u03c2 13 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2012.<\/li><\/ul><p><strong>\u03a0\u03bf\u03b9\u03bd\u03ad\u03c2 \/ \u2206\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ac \u03a0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1<\/strong><br \/>\u0393\u03b9\u03b1 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2 \u03a6\u03a0\u0391, \u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03b5\u03ba\u03b4\u03af\u03b4\u03b5\u03b9 \u03b1\u03c0\u03cc\u03b4\u03b5\u03b9\u03be\u03b7 \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7 \u03af\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03af\u03ba\u03bf\u03c3\u03b9 \u03c4\u03bf\u03b9\u03c2 \u03b5\u03ba\u03b1\u03c4\u03cc (20%) \u03c4\u03b7\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2 \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03c6\u03bf\u03c1\u03ac \u03b7 \u03bd\u03cc\u03bc\u03b9\u03bc\u03b7 \u03b1\u03c0\u03cc\u03b4\u03b5\u03b9\u03be\u03b7.<br \/>\u0393\u03b9\u03b1 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2 \u03a6\u03cc\u03c1\u03bf\u03c5 \u0395\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2, \u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c0\u03bf\u03c5 \u03b4\u03b5 \u03c3\u03c5\u03bc\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bd\u03cc\u03bc\u03b9\u03bc\u03c9\u03bd \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03bf \u20ac100 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 50\u0391, \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03bc\u03b7 \u03b3\u03af\u03bd\u03bf\u03c5\u03bd \u03b1\u03c0\u03bf\u03b4\u03b5\u03ba\u03c4\u03ac \u03c4\u03b1 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03b2\u03b9\u03b2\u03bb\u03af\u03b1 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03c0\u03b9\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03ba\u03b1\u03b8\u2019 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc, \u03b4\u03cd\u03bd\u03b1\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03b5\u03c0\u03b9\u03b2\u03bb\u03b7\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03c0\u03bf\u03b9\u03bd\u03ae \u03bc\u03ad\u03c7\u03c1\u03b9 \u20ac1700 \u03ae \u03c0\u03bf\u03b9\u03bd\u03ae \u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03c3\u03b7\u03c2 \u03bc\u03ad\u03c7\u03c1\u03b9 3 \u03ad\u03c4\u03b7 \u03ae \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b4\u03c5\u03bf \u03c0\u03bf\u03b9\u03bd\u03ad\u03c2 \u03bc\u03b1\u03b6\u03af, \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03c5\u03c2 \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2.<\/p><p><strong>\u03a0\u03b7\u03b3\u03ae:<\/strong><\/p><p><a href=\"https:\/\/www.mof.gov.cy\/mof\/TAX\/taxdep.nsf\/All\/C25B69C06A50C4E0C225841500349DE7?OpenDocument\">https:\/\/www.mof.gov.cy\/mof\/TAX\/taxdep.nsf\/All\/C25B69C06A50C4E0C225841500349DE7?OpenDocument<\/a><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-inner-section elementor-element elementor-element-a5bc238 elementor-section-boxed elementor-section-height-default elementor-section-height-default wd-section-disabled\" data-id=\"a5bc238\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-13f4acc\" 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