Heating Allowance – Transmission Requirements

Based on A.1139/08.10.2025 regarding the granting of heating diesel allowance (DIESEL) to eligible recipients for heating oil purchases, in the case of transmission through an Electronic Document Issuing Service Provider, the following must be mandatorily transmitted by the counterparty of the beneficiary, in addition to the data of the sales documents specified herein:

VAT number (ΑΦΜ) of the counterparty purchasing the heating diesel (DIESEL).

Code/type and quantity of fuel as defined in A.1060/2021 (B’ 1217) joint decision of the Deputy Minister of Finance and the Head of IAPR (fuel codes: 30-Diesel Heating and 31-Diesel Heating premium).

Electricity Supply Number.

Furthermore, the indication “Heating Allowance” should be selected in column 40 [Remarks – Notes] of the Annex of the present document.

The specified data are transmitted with the following types of documents:

1.1-Sales Invoice

1.4-Sales Invoice / Sale on Behalf of Third Parties

1.6-Sales Invoice – Supplementary Document

5.1-Credit Invoice / Linked

5.2-Credit Invoice / Unlinked

11.1-Retail Receipt

11.4-Retail Credit Document

Mandatory Fields

Attribute	Field	Description	Requirement
Header	specialInvoiceCategory	the field must have the value 11	"specialInvoiceCategory": 11
Header	"IsFuelInvoice"	Flag must be true indicating the item is fuel (isFuel)	"IsFuelInvoice": true
CounterParty	"SupplyAccountNo"	Electricity Supply Number	9 or 12 digits to be valid
CounterParty	VAT Number	Valid VAT number of the counterparty	9 digits which is not indicative of the format 000000000
Details	"FuelCode"	Fuel code (Table 8.17)	accepted only 30 and 31

For apartment buildings, use the VAT number of the building manager or the building itself, if available.

From 15-10-2025 to 15-11-2025, provided that the above fields are correctly completed, the provider will automatically send the specialInvoiceCategory field with the value 11 to IAPR if it has not been filled in. This aims to ensure a smooth transition of the implementation on the part of ERP systems.

JSON Sample (11.1 Delivery Note)

{
  "CurrencyCode": "EUR",
  "InvoiceType": "ΑΛΠ ΔΑ Καυσίμου – Επίδομα Θέρμανσης",
  "InvoiceTypeCode": "11.1",
  "SpecialInvoiceCategory": 11,
  "VariationType": 0,
  "DocumentTypeCode": "INVOICE",
  "IsDeliveryNote": true,
  "Series": "ΑΛΠΔΑΚ",
  "Number": "0001011158",
  "DateIssued": "2025-10-13T17:09:10",
  "Issuer": {
    "RegisteredName": "issuer's COMPANY",
    "Vat": "EL154697xxx",
    "TaxOffice": "ΦΑΕ ΑΘΗΝΩΝ",
    "Activities": [
      "ΕΜΠΟΡΙΑ ΚΑΥΣΙΜΩΝ"
    ],
    "Address": {
      "CountryCode": "GR",
      "City": "issuer's headquarters city",
      "Street": "issuer's headquarters street",
      "Number": "issuer's headquarters street number",
      "Postal": "issuer's headquarters postal code"
    },
    "Branch": "branch 10",
    "BranchCode": 10
  },
  "CounterParty": {
    "RegisteredName": "ΠΕΛΑΤΗΣ ΛΙΑΝΙΚΗΣ",
    "Vat": "EL044610xxx",
    "Address": {
      "CountryCode": "GR",
      "City": "City's name",
      "Street": "Street's name",
      "Number": "3",
      "Postal": "12345",
      "SupplyAccountNo": "123456789"
    },
    "BranchCode": 0
  },
  "AllowancesCharges": [],
  "DistributionDetails": {
    "InternalDocumentId": "DeliveryNotesfuel58",
    "MovePurpose": "ΠΩΛΗΣΗ",
    "MovePurposeCode": 1,
    "DispatchDate": "2025-10-13T17:09:10",
    "DeliveryOriginDetails": {
      "Address": {
        "City": "issuer's Origin city",
        "Street": "issuer's Origin street",
        "Number": "issuer's Origin number",
        "Postal": "issuer's Origin postal code"
      },
      "Remarks": "Issuer's Origin name",
      "ShippingBranchCode": 10
    },
    "DeliveryDestinationDetails": {
      "Address": {
        "City": "Recipient's city",
        "Street": "Recipient's street",
        "Number": "Recipient's number",
        "Postal": "Recipient's postal code",
        "GLN": ""
      },
      "Remarks": "Recipient's name",
      "ShippingBranchCode": 0
    }
  },
  "PaymentDetails": {
    "PaymentMethods": [
      {
        "PaymentMethodType": "CASH",
        "PaymentMethodTypeCode": 3,
        "Amount": 3355.81
      }
    ]
  },
  "AdditionalDetails": {
    "AccountingDepartmentEmails": [
      "customers@email.gr"
    ],
    "TransmissionMethod": "A",
    "AvoidEmailGrouping": false,
    "DocumentTemplate": ""
  },
  "Details": [
    {
      "LineNo": 1,
      "Code": "1001",
      "Descriptions": [
        "Diesel Heatnn"
      ],
      "MeasurementUnit": "LT",
      "MeasurementUnitCode": 3,
      "Quantity": 3007,
      "UnitPrice": 0.9,
      "NetTotal": 2706.3,
      "Total": 3355.81,
      "VATTotal": 649.51,
      "VatCategory": "24%",
      "VatCategoryCode": 1,
      "IsInformative": false,
      "IsHidden": false,
      "RecordTypeCode": 0,
      "IncomeClassification": {
        "ClassificationTypeCode": "E3_561_003",
        "ClassificationCategoryCode": "category1_2"
      },
      "FuelCode": 30,
      "QuantityIn15Deg": 3006
    }
  ],
  "Summaries": {
    "TotalNetAmount": 2706.3,
    "TotalVATAmount": 649.51,
    "TotalGrossValue": 3355.81
  },
  "VatAnalysis": [],
  "MiscellaneousData": {
    "MoreInformation1": "",
    "Comments1": ""
  },
  "IsDelayedCode": 0,
  "IsFuelInvoice": true
}

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Requirements

Heating Allowance – Transmission Requirements#

Mandatory Fields#

JSON Sample (11.1 Delivery Note)#

Heating Allowance – Transmission Requirements

Mandatory Fields

JSON Sample (11.1 Delivery Note)