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Registration in Greece, for VAT declaration purposes, of an enterprise established in another EU Member State
Basic information
Institutional Body
INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Organizational unit of an institutional body
INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Description
It is possible to assign a tax identification number (TIN) to taxable persons established in another Member State of the European Union who do not have a TIN in Greece and carry out transactions that are taxed in Greece, without the obligation to appoint a tax representative.
At a glance
| Points of Service | 1st Tax Office of Athens, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE |
| Number of Documents | Not required |
| Cost | Provided without cost |
| Deadline of Implementation | 5 days |
| Process Diagram |
Conditions
The applicant must be a taxable person and must have received a tax identification number for VAT purposes in their Member State of establishment.
The taxable person interested in receiving a TIN in Greece in order to submit VAT declarations must be established in another EU Member State.
The interested taxable person may not have appointed, at the same time, a tax representative for VAT purposes in Greece.
What you will need
Identification and signature verification means
Other
Online request
Submit a new application for the selected procedure.
E-mail 1st Tax Office of Athens: doy.a-athinon@aade.gr
Useful links
Legislation
- DescriptionTaxable persons (Article 35(1)): - case b – the taxable person established within another Member State, for transactions carried out by him, for which the place of taxation is within the territory of Greece, except for transactions for which the recipient is liable and where he has not appointed a tax representative, in accordance with Article 36(4)(e). Obligations of taxable persons (Article 36(4)): - case e – optional possibility for taxable persons established in another EU Member State who do not have an establishment in Greece to appoint a tax representative Amendments: - Law 3453/2006 (GG I/74), Article 5(1d) - Law 2992/2002 (GG I/54/2002), Article 18(3)Legal references
- DescriptionProcedure for assignment of TINs and the submission of periodic VAT returns for the payment of VAT by taxable persons established in another Member State of the European Union: - Article 1 – Procedure for assigning TIN - Article 2 – Submission of VAT returns and payment of VAT - Article 3 – Contractor’s method of payment - Article 4 – Entry into forceLegal references
- DescriptionAmendment of Decision Circular No 1113/23.5.2013 of the Minister for Finance and the Deputy Minister for Finance, ‘Procedure for assigning a TIN and submitting periodic VAT returns for the payment of tax by taxable persons established in another Member State of the European Union.Legal references
- DescriptionAmendment and supplementation of Decision Circular 1113/13 of the Minister and Deputy Minister for Finance ‘Procedure for assigning a TIN and submitting periodic VAT returns for the payment of tax by taxable persons established in another Member State of the European Union’.Legal references
About
Process code
590700
NACE code
Description of NACE code
Legal means of protection or appeal
Administrative appeal
If it is not possible to verify the data through VIES
Other Information
Languages supported
EnglishGreek
