86a52e04-6bd0-42d9-a65c-13472ee04ec3
590700
Εγγραφή στην Ελλάδα για την εκπλήρωση δηλωτικών υποχρεώσεων για σκοπούς Φ.Π.Α. επιχείρησης εγκατεστημένης σε άλλο κράτος-μέλος της ΕΕ.
At a glance
Points of service
1st Tax Office of Athens, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Digital provision points
- The service is not provided digitally
Number of required documents
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.
Basic information
Competent body
INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Authority/Public body’s Unit responsible for the institutional framework of the procedure
Authority responsible for the provision of the procedure
INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Service / organizational unit of a authority entity
1st Tax Office of Athens
Application
Application Type
Declaration
Submission by:
Presented by the applicant (email)
Submitted by:
Legal entities, Legal entities under private law, Persons, Public entities
Title
Declaration of assignment of TIN/ commencement of operations of Community taxable persons without establishment in Greece
Notes:
E-mail 1st Tax Office of Athens: doy.a-athinon@aade.gr
What you will need
Means of authentication, identification and signature
Related
Means of redress or appeal:
If it is not possible to verify the data through VIES
Other information
Alternative titles
Assigning of a TIN to persons subject to VAT and established in another EU Member State
Procedure for assigning a TIN to persons subject to tax who are established in another Member State of the European Union
Official title
Registration in Greece, for VAT declaration purposes, of an enterprise established in another EU Member State
Languages supported
English, Greek
Ways of provision
Cross-border
Categories
Trigger (submission method)
Application (handwritten), email
L1
ΔΔ
3
0
0
73401
No
293400
94500
Indefinite
VIES system
Other
749594
73401
858677
8210
EU-GO (support), SDG
Input in another process
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.
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1
Tax
The applicant must be a taxable person and must have received a tax identification number for VAT purposes in their Member State of establishment.
No
No
2
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.
No
No
3
Administrative
The interested taxable person may not have appointed, at the same time, a tax representative for VAT purposes in Greece.
No
No
Law
35, 36
2859
2000
248
Α
Description
Taxable 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
https://www.et.gr/api/DownloadFeksApi/?fek pdf=20000100248
Ministerial Decision
1- 4
Circular 1113
2013
1252
Β
Description
Procedure 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 force
Legal references
https://diavgeia.gov.gr/decision/view/%CE%92%CE%9B4%CE%9C%CE%97-6%CE%A4%CE%A6
ΑΔΑ
ΒΛ4ΜΗ-6ΤΦ
Decision
ΜΟΝΟ
Circular 1089
2014
961
Β
Description
Amendment 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
https://diavgeia.gov.gr/decision/view/%CE%92%CE%9904%CE%97-%CE%98%CE%A6%CE%92
ΑΔΑ
ΒΙ04Η-ΘΦΒ
Decision
1- 3
Circular 1153
2016
3511
Β
1
Receipt of the Declaration of Annex I of Ministerial Circular 1113/2013 by email from the 1st Tax Office of Athens
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
The competent officer of the Administrative and Computer Support Department receives the declaration of assignment of TIN/commencement of operations of Community taxable persons without establishment in Greece.
No
No
2
Vetting of declaration
Responsible for Implementation
Competent Employee
Μethod of Implementation
Inspection
Description
The competent officer checks the declaration submitted in respect of:
1) its completeness;
2) the accuracy of the information declared following verification with the VIES data;
3) any other tax identification number in Greece, in the name of the applicant, via appointment of a tax representative or for any other reason.
No
No
3
Refusal to assign a TIN
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
If it is found that the necessary requirements are not met, the applicant’s request is rejected and no TIN is assigned.
Yes
No
4
Approval of refusal to assign
Responsible for Implementation
Competent Director
Μethod of Implementation
Signature
Description
The competent director shall approve the refusal.
Yes
No
5
Notification of taxpayer
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
A short message is prepared and sent to the applicant, informing them that their request has been rejected.
Yes
No
6
Entry of the declaration of commencement in the TAXIS register subsystem
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
if all the required conditions are met, the competent officer will enter the declaration of commencement in the TAXIS registry subsystem.
Yes
No
7
Assignment of TIN
Responsible for Implementation
Competent Employee
Μethod of Implementation
Software action
Description
The applicant is assigned a TIN.
Yes
No
8
Preparation of reply document and signing
Responsible for Implementation
Competent Director
Μethod of Implementation
Manual Action
Description
A certificate of assignment of a TIN is issued and signed by the head of the 1st Tax Office of Athens.
Yes
No
9
Sending of an email
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
The competent officer notifies the applicant of their TIN by email, notifying the Directorate of Application of Indirect Taxation – Section A and the Directorate of Audits – Section F.
Yes
No
10
Change and revocation of a tax representative while maintaining the same TIN
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
If an indication (X) has been selected in the fields ‘Change’ and ‘Revocation of tax representative’, and if all the information in the declaration has been duly completed, the competent officer will notify the TAXIS Register subsystem of the change, maintaining the same tax identification number.
Yes
No
11
Preparation of reply document and signing
Responsible for Implementation
Competent Director
Μethod of Implementation
Manual Action
Description
A certificate of change is issued and signed by the head of the 1st Tax Office of Athens.
Yes
No
12
Send of an e-mail
Responsible for Implementation
Competent Director
Μethod of Implementation
Manual Action
Description
The competent officer shall notify the applicant of the confirmation of change.
Yes
No
13
Archiving
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
The declaration and the related correspondence are filed in the special archive kept by the Registry Department of 1st Tax Office of Athens.
No
Yes
Manual for TIN/VAT, for enterprises inside and outside the EU
Ministerial Dedication POL.1113/2013 (English Version) - Initial version
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