View source for ΔΔ:Registration in Greece, for VAT declaration purposes, of an enterprise established in another EU Member State

{{process
|process_official_title=Registration in Greece, for VAT declaration purposes, of an enterprise established in another EU Member State
|process_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
|process_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.
|process_org_owner_is_private=No
|process_org_owner=73401
|process_provision_org_owner_directory=749594
|process_provision_org_group=8210
|process_provision_org=73401
|process_provision_org_directory=1st Tax Office of Athens
|process_output_registries=858677
|process_estimated_implementation_duration_max=P5D
|process_provided_language=English, Greek
|process_border_provision=Cross-border
|process_evidence_identification_type=Other
|process_evidence_identification_type_other=VIES system
|process_type=Outgoing
|process_trigger=Applied for
|process_trigger_type=Application (handwritten), email
|process_usage=Input in another process
|process_output_type=Registry update
|process_validity_duration_set=Indefinite
|process_source=EU-GO (support), SDG
|process_provided_to=Businesses,Legal Entities,Self-employed
|process_tax_type=Declarations,Registrations,Registries
|process_life_events=Value added tax (VAT)
|process_sdg_resource=Administrative appeal
|process_sdg_notes=If it is not possible to verify the data through VIES
|process_bpmn_source=EUGO
|process_bpmn_digital_source=EUGO
|process_total_duration_steps_min=94500
|process_total_duration_steps_max=293400
|process_total_duration_steps_digital_min=0
|process_total_duration_steps_digital_max=0
|process_cost_min=0.00
|process_cost_max=0.00
|process_evidence_cost_guarantee=0
|process_evidence_cost_total_number=0
|process_evidence_ex_officio_total_number=0
|process_evidence_alternative_total_number=0
|process_evidence_prerequisite_total_number=0
|process_evidence_total_number=0
|process_evidence_step_total_number=0
|process_evidence_step_digital_total_number=0
|process_sdg_codes=L1
|process_application_type=Declaration
|process_application_submission_type=Presented by the applicant (email)
|process_application_owner=Legal entities, Legal entities under private law, Persons, Public entities
|process_application_description=Declaration of assignment of TIN/ commencement of operations of Community taxable persons without establishment in Greece
|process_application_related_url=http://www.aade.gr/sites/default/files/2017-01/dereg_declofchanges.doc
|process_application_note=E-mail 1st Tax Office of Athens: doy.a-athinon@aade.gr
|process_uuid=86a52e04-6bd0-42d9-a65c-13472ee04ec3
|process_id=590700
|process_estimated_implementation_duration=432000
}}
{{process conditions
|process_conditions_num_id=1
|process_conditions_alternative=No
|process_conditions_type=Tax
|process_conditions_name=The applicant must be a taxable person and must have received a tax identification number for VAT purposes in their Member State of establishment.
}}
{{process conditions
|process_conditions_num_id=2
|process_conditions_alternative=No
|process_conditions_type=Establishment
|process_conditions_name=The taxable person interested in receiving a TIN in Greece in order to submit VAT declarations must be established in another EU Member State.
}}
{{process conditions
|process_conditions_num_id=3
|process_conditions_alternative=No
|process_conditions_type=Administrative
|process_conditions_name=The interested taxable person may not have appointed, at the same time, a tax representative for VAT purposes in Greece.
}}
{{process rules
|process_rule_type=Law
|process_rule_decision_number=2859
|process_rule_decision_year=2000
|process_rule_article=35, 36
|process_rule_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)
|process_rule_gazette_doc_number=248
|process_rule_gazette_doc_issue=Α
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20000100248
}}
{{process rules
|process_rule_type=Ministerial Decision
|process_rule_decision_number=Circular 1113
|process_rule_decision_year=2013
|process_rule_article=1- 4
|process_rule_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
|process_rule_gazette_doc_number=1252
|process_rule_gazette_doc_issue=Β
|process_rule_ada=ΒΛ4ΜΗ-6ΤΦ
|process_rule_url=https://diavgeia.gov.gr/decision/view/%CE%92%CE%9B4%CE%9C%CE%97-6%CE%A4%CE%A6
}}
{{process rules
|process_rule_type=Decision
|process_rule_decision_number=Circular 1089
|process_rule_decision_year=2014
|process_rule_article=ΜΟΝΟ
|process_rule_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.
|process_rule_gazette_doc_number=961
|process_rule_gazette_doc_issue=Β
|process_rule_ada=ΒΙ04Η-ΘΦΒ
|process_rule_url=https://diavgeia.gov.gr/decision/view/%CE%92%CE%9904%CE%97-%CE%98%CE%A6%CE%92
}}
{{process rules
|process_rule_type=Decision
|process_rule_decision_number=Circular 1153
|process_rule_decision_year=2016
|process_rule_article=1- 3
|process_rule_description=Amendment 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’.
|process_rule_gazette_doc_number=3511
|process_rule_gazette_doc_issue=Β
|process_rule_ada=ΩΒΜΥΗ-ΧΔΔ
|process_rule_url=https://diavgeia.gov.gr/search?query=ada:%22%CE%A9%CE%92%CE%9C%CE%A5%CE%97-%CE%A7%CE%94%CE%94%22&page=0
}}
{{process steps
|process_step_num_id=1
|process_step_exit=No
|process_step_child=No
|process_step_title=Receipt of the Declaration of Annex I of Ministerial Circular 1113/2013 by email from the 1st Tax Office of Athens
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=PT1H
|process_step_duration_max=PT7H
|process_step_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.
}}
{{process steps
|process_step_num_id=2
|process_step_exit=No
|process_step_child=No
|process_step_title=Vetting of declaration
|process_step_official=Competent Employee
|process_step_implementation=Inspection
|process_step_duration_min=P1D
|process_step_duration_max=P3D
|process_step_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.
}}
{{process steps
|process_step_num_id=3
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=2
|process_step_previous_child=2
|process_step_title=Refusal to assign a TIN
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=PT30M
|process_step_duration_max=PT1H
|process_step_description=If it is found that the necessary requirements are not met, the applicant’s request is rejected and no TIN is assigned.
}}
{{process steps
|process_step_num_id=4
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=3
|process_step_previous_child=3
|process_step_title=Approval of refusal to assign
|process_step_official=Competent Director
|process_step_implementation=Signature
|process_step_duration_min=P1D
|process_step_duration_max=P1D
|process_step_description=The competent director shall approve the refusal.
}}
{{process steps
|process_step_num_id=5
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=4
|process_step_previous_child=4
|process_step_title=Notification of taxpayer
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=PT1H
|process_step_duration_max=PT2H
|process_step_description=A short message is prepared and sent to the applicant, informing them that their request has been rejected.
}}
{{process steps
|process_step_num_id=6
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=2
|process_step_previous_child=2
|process_step_title=Entry of the declaration of commencement in the TAXIS register subsystem
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=P1D
|process_step_duration_max=P2D
|process_step_description=if all the required conditions are met, the competent officer will enter the declaration of commencement in the TAXIS registry subsystem.
}}
{{process steps
|process_step_num_id=7
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=6
|process_step_previous_child=6
|process_step_title=Assignment of TIN
|process_step_official=Competent Employee
|process_step_implementation=Software action
|process_step_duration_min=PT30M
|process_step_duration_max=PT1H
|process_step_description=The applicant is assigned a TIN.
}}
{{process steps
|process_step_num_id=8
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=7
|process_step_previous_child=7
|process_step_title=Preparation of reply document and signing
|process_step_official=Competent Director
|process_step_implementation=Manual Action
|process_step_duration_min=PT2H
|process_step_duration_max=PT7H
|process_step_description=A certificate of assignment of a TIN is issued and signed by the head of the 1st Tax Office of Athens.
}}
{{process steps
|process_step_num_id=9
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=8
|process_step_previous_child=8
|process_step_title=Sending of an email
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=PT1H
|process_step_duration_max=PT2H
|process_step_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.
}}
{{process steps
|process_step_num_id=10
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=2
|process_step_previous_child=2
|process_step_title=Change and revocation of a tax representative while maintaining the same TIN
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=P1D
|process_step_duration_max=P2D
|process_step_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.
}}
{{process steps
|process_step_num_id=11
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=10
|process_step_previous_child=10
|process_step_title=Preparation of reply document and signing
|process_step_official=Competent Director
|process_step_implementation=Manual Action
|process_step_duration_min=PT2H
|process_step_duration_max=PT7H
|process_step_description=A certificate of change is issued and signed by the head of the 1st Tax Office of Athens.
}}
{{process steps
|process_step_num_id=12
|process_step_exit=No
|process_step_child=Yes
|process_step_previous_child_selector=11
|process_step_previous_child=11
|process_step_title=Send of an e-mail
|process_step_official=Competent Director
|process_step_implementation=Manual Action
|process_step_duration_min=PT1H
|process_step_duration_max=PT2H
|process_step_description=The competent officer shall notify the applicant of the confirmation of change.
}}
{{process steps
|process_step_num_id=13
|process_step_exit=Yes
|process_step_child=No
|process_step_title=Archiving
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=PT15M
|process_step_duration_max=PT30M
|process_step_description=The declaration and the related correspondence are filed in the special archive kept by the Registry Department of 1st Tax Office of Athens.
}}
{{process useful links
|process_useful_link_title=Manual for TIN/VAT, for enterprises inside and outside the EU
|process_useful_link_url=http://elib.aade.gr/elib/view?d=/gr/other/2018/23/
}}
{{process useful links
|process_useful_link_title=Ministerial Dedication POL.1113/2013 (English Version) - Initial version
|process_useful_link_url=http://elib.aade.gr/elib/view?d=/gr/ap/2013/1113_ENGLISH_VERSION/
}}