# How to Issue a Simplified Invoice

> A guide to issuing a simplified invoice in Wrapp: a 0% VAT sale under Article 52 plus a margin-scheme document reporting the profit margin to AADE.
>
> AI-friendly Markdown version. HTML version: https://wrapp.ai/en/resources/simplified-invoice
> EL version: https://wrapp.ai/el/resources/aplopoiimeno-timologio.md

The simplified invoice is used mainly for reselling goods, for example in the sale of used vehicles. In this case, the reseller is not charged VAT on the original purchase value, but only on the profit margin made on the resale (the margin scheme).

### Why two documents are issued

For the process to be correct and transparent for tax purposes, both the purchase price and the sale price must be recorded. However, since these figures must not appear on the document handed to the customer, a specific two-document procedure is followed:

- A document with 0% VAT, given to the customer, carrying the exemption under Article 52 of the Greek VAT Code.
- A simplified invoice, transmitted to AADE (the Greek tax authority), where the profit margin is recorded.

### Step 1: Make sure you have the right billing book

First make sure you have a billing book for issuing simplified invoices. If you do not, you can create one from your document settings (`Settings → Document Settings`).

### Step 2: Issue the sale document with 0% VAT

Next, issue the sale document (invoice or retail receipt) with a zero VAT rate (0%).

![Selecting the zero VAT rate on the document line](https://wrapp.ai/kb-images/bff33769-d54c-4857-bcf8-a738e25541b3/01.png)

A new panel appears below with the zero-VAT exemption articles, where you select Article 52.

![Selecting Article 52 from the list of VAT exemption articles](https://wrapp.ai/kb-images/bff33769-d54c-4857-bcf8-a738e25541b3/02.png)

Then go to the «Classifications» field.

![The Classifications field on the document](https://wrapp.ai/kb-images/bff33769-d54c-4857-bcf8-a738e25541b3/03.png)

In «Classification Category», select «Other income information» and click «Apply».

![Selecting the Other income information classification category](https://wrapp.ai/kb-images/bff33769-d54c-4857-bcf8-a738e25541b3/04.png)

Finally, select «Not included in F2».

![The Not included in F2 option](https://wrapp.ai/kb-images/bff33769-d54c-4857-bcf8-a738e25541b3/05.png)

Once issued, this document records the original sale and is sent to myDATA, AADE's e-invoicing platform.

### Step 3: Create the simplified invoice

When the original document is completed, the «Create Simplified Invoice» option appears. This action records the profit margin without the customer ever seeing the original cost of the product.

![The Create Simplified Invoice option](https://wrapp.ai/kb-images/bff33769-d54c-4857-bcf8-a738e25541b3/06.png)

### Step 4: The two lines of the simplified invoice

- One line with 0% VAT, filled in automatically by the system.
- One line with a positive VAT rate, set by the user. This line records the net (pre-VAT) profit margin.

![The two lines of the simplified invoice](https://wrapp.ai/kb-images/bff33769-d54c-4857-bcf8-a738e25541b3/07.png)

Issuing the simplified invoice ensures compliance with AADE requirements and transparency towards the tax authority, while keeping detailed cost figures off the documents your customer receives.

## Frequently asked questions

### When is a simplified invoice used in Greece?

Mainly for reselling goods under the VAT margin scheme, such as used vehicle sales. VAT is calculated only on the profit margin, not on the original purchase value.

### Why are two documents needed for a margin-scheme resale?

The customer receives a 0% VAT document with the exemption under Article 52 of the Greek VAT Code, while the simplified invoice transmitted to AADE records the profit margin. This keeps the purchase cost hidden from the customer.

### What does «Not included in F2» mean?

This classification indicates that the value of that line is not included in the Greek VAT return (form F2), so the revenue is not counted twice across the two documents.

### Are both documents transmitted to myDATA?

Yes, both the 0% VAT sale document and the simplified invoice are transmitted to myDATA, AADE's e-invoicing platform. Through Wrapp, an AADE-certified e-invoicing provider, transmission happens automatically on issue.

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