The Public Notary is 'compulsory' and paid for by the buyer in the process of buying property in Greece. It is the Public Notaries' job to ensure that all contracts of sale are correct and have the correct paperwork attached. The Public Notary is the person who computes the purchase tax payable by the buyer. The cost of a Public Notary to the buyer is set by the Government. Most, if not all of the work carried out by the Public Notary is written into a register with reference to the documents produced. The Public Notary makes their register available to Government inspectors. VAT (ΦΠΑ) is applied to the cost of work charged by the Public Notary, however you should note that the documents, such as contract of sale, is the 'invoice' and therefore a Public Notary as an official of the Government is not required to issue a separate invoice/receipt.