Statement and Application Submission for an Income Tax Refund

From National Registry of Administrative Public Services



326c9306-f5a8-4f69-b163-109c3f37aa9c 779999 Υποβολή Δήλωσης και Αίτησης Επιστροφής Φόρου Εισοδήματος

At a glance

Points of service

Points of Single Contact (ΚΕΠ – EKE), Department A 'Tax Issues, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Digital provision points

  • The service is not provided digitally

Number of required documents

4

Fees

Provided without cost

Estimated Time

10 days

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

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Authority/Public body’s Unit responsible for the institutional framework of the procedure

,

Related links

Service / organizational unit of a authority entity

Department A 'Tax Issues

Related links


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

Identification document

    Print

    Requirements

      Fees

        Related




        Output & Results

        Output

        Citizen information (software), Document Production

        Steps

          Digital steps

            Other information

            Official title

            Statement and Application Submission for an Income Tax Refund

            Languages supported

            English

            Ways of provision

            Establishment

            Legislation

              Categories

              Τype of procedure

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              Type

              Outgoing

              ,,


            • 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


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