326c9306-f5a8-4f69-b163-109c3f37aa9c
779999
At a glance
Points of service
Points of Single Contact (ΚΕΠ – EKE), Points of Single Contact (ΚΕΠ – EKE), Department A 'Tax Issues, , INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Number of required documents
Description
The procedure concerns the Income Tax refund applications submitted by the real beneficiary of the income to the Directorate of International Financial Affairs. It refers to real beneficiaries who have their tax residence in a country with which Greece has a relevant agreement.
Basic information
Authority/Public body’s Unit responsible for the institutional framework of the procedure
Application
Application Type
Application
Submission by:
Submitted by the applicant (in person or by post)
Submitted by:
Legal entities, Persons
Title
Application of Annual Income Tax Refund in two (2) copies.
What you will need
Means of authentication, identification and signature
Output & Results
Output
Citizen information (software), Document Production
Other information
Official title
Statement and Application Submission for an Income Tax Refund
Languages supported
English
Ways of provision
Establishment
Categories
Trigger (submission method)
Application (digital)
ΔΔ
0
0
0
73401
No
864000
518400
0
864000
Identification document
261599
8210, 7135, 8210, 7135
EU-GO (support), SDG
Supporting document
,,
1
Company law
Business formation (individual, corporate)
- For company establishment see the link below
No
No
2
Administrative
The applicant shall have a TAXISnet username and password.
No
No
3
Administrative
Submission of Tax Refund Application by a natural or legal person or any other association of persons
No
No
4
Tax
The applicant must be the real beneficiary of the income.
No
No
5
Tax
The beneficiary of income is a resident of a country with which Greece has concluded a Convention / Agreement for the avoidance of double taxation with respect to income taxes.
No
No
6
Geographical
The income has been obtained in the Greek territory and the income tax has been withheld in derogation from the provisions of the Convetions / Agreements for the avoidance of double taxation.
No
No
1
Statement of the applicant (incorporated in the body of the application) and a power of attorney, in case a copy is submitted to the Directorate of International Economic Relations (Department of Tax Affairs) by the legal representative in Greece.
Declaration
Statement of the applicant (incorporated in the body of the application) and a power of attorney, in case a copy is submitted to the Directorate of International Economic Relations (Department of Tax Affairs) by the legal representative in Greece.
Submission by:
Submitted by the applicant (in person or by post)
Submitted by:
Legal entities, Persons
Document submitted under requirements:
No
No
9429
2
Certificate from the competent foreign tax authority (incorporated in the body of the application) or Certificate of Tax Residence (only for the cases of the USA and Turkey)
Certificate
Certificate from the competent foreign tax authority (incorporated in the body of the application) or Certificate of Tax Residence (only for the cases of the USA and Turkey)
Submission by:
Submitted by the applicant (in person or by post)
Submitted by:
Legal entities, Persons
Document submitted under requirements:
No
No
9703
3
Proof of withholding tax, such as:
- copy of invoices,
- copies of withholding tax returns,
- copies of duplicates of tax collection
- exact copy of any contract concluded between the parties or
- any other document.
Tax certificates
Proof of withholding tax, such as:
- copy of invoices,
- copies of withholding tax returns,
- copies of duplicates of tax collection
- exact copy of any contract concluded between the parties or
- any other document.
Relevant link:
https://www.gsis.gr/
Submission by:
Submitted by the applicant (in person or by post)
Submitted by:
Legal entities, Persons
Document submitted under requirements:
No
No
7140
4
Proof of withholding tax, such as:
- copy of invoices,
- copies of withholding tax returns,
- copies of duplicates of tax collection
- exact copy of any contract concluded between the parties or
- any other document.
Tax certificates
Proof of withholding tax, such as:
- copy of invoices,
- copies of withholding tax returns,
- copies of duplicates of tax collection
- exact copy of any contract concluded between the parties or
- any other document.
Relevant link:
https://www.gsis.gr/
Submission by:
Submitted by the applicant (in person or by post)
Submitted by:
Legal entities, Persons
Document submitted under requirements:
No
No
7140
Law
4174
2013
170
Α
Description
Tax Procedure Code
Amendments:
- Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013
Circular
1249
2015
Description
ΠΟΛ 1249/05-11-2015
Tax treatment of income from pensions, benefits and similar fees of tax residents abroad, based on, the Conventions regarding Avoidance Duplicate Taxation
Circular
1049
2017
Description
ΠΟΛ 1049/28-03-2017: Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation
Amendments:
ΠΟΛ 1226/6-10-2020 (Update of issues related to Mutual Settlement Procedure)
Circular
1006
2018
Description
ΠΟΛ 1006/10-01-2018:
Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation
Circular
2009
2019
Description
ΠΟΛ 2009/11-01-2019: Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation
Amendments:
ΠΟΛ 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes)
Circular
1217
2020
Description
ΠΟΛ 1217/28-09-2020: Transfer of tax residence
Circular
2009
2021
Description
ΠΟΛ 2009/13-01-2021: Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain
1
Application fill-in
Responsible for Implementation
Other
Μethod of Implementation
Manual Action
Description
The interested party (actual beneficiary of the income) fills-in, in duplicate, the income tax refund application that was withheld in derogation from the provisions of the Contracts / Agreements to avoid double taxation.
No
No
2
Application submission
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
The interested party submits the application (both copies) to the competent tax authorities of his country of residence.
No
No
3
Application reception
Responsible for Implementation
Competent Department
Μethod of Implementation
Manual Action
Description
The competent tax authorities receive the application and certify the tax residence of the interested party on the date the income was obtained, completing the application, signing and stamping both (2) copies of the application.
No
No
4
Submission of one copy to the competent authority
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
The interested party submits one copy of the application together with the case-by-case tax withholding receipts to the Tax Affairs Department of the Directorate of International Financial Relations.
No
No
5
Completion and correctness check
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
The Department of Tax Affairs receives the application and the receipts and checks their completeness and correctness.
No
No
6
The application is forwarded to the competent tax authority
Responsible for Implementation
Competent Department
Μethod of Implementation
Manual Action
Description
The Department of Tax Affairs forwards the application to the competent Local Tax Office (DOU).
No
No
7
Tax refund
Responsible for Implementation
Competent Employee
Description
The Local Tax Office (DOY) returns the paid tax or part of it to the real beneficiary of the income.
The return is made through the bank account that the interested party has declared in the application
No
Yes
AADE (Independent Authority for Public Revenue) - Related information
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