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| | {{process | | {{process |
| − | |process_uuid=aaa66738-0b81-43e2-94f0-0333aaf69cda
| |
| − | |process_id=913677
| |
| | |process_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital | | |process_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital |
| | |process_description=The procedure concerns applications for the implementation of the Double Income and Capital Tax Avoidance Agreements, which are submitted to the competent Greek tax authority by the actual beneficiary of income, who has his/her tax residence in the country with which Greece has a relevant Agreement (Convention). | | |process_description=The procedure concerns applications for the implementation of the Double Income and Capital Tax Avoidance Agreements, which are submitted to the competent Greek tax authority by the actual beneficiary of income, who has his/her tax residence in the country with which Greece has a relevant Agreement (Convention). |
| | |process_org_owner_is_private=No | | |process_org_owner_is_private=No |
| − | |process_org_owner=Φορέας:INDEPENDENT AUTHORITY FOR PUBLIC REVENUE | + | |process_org_owner=73401 |
| − | |process_provision_org=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE | + | |process_provision_org_group=7227, 8210 |
| | |process_provision_org_directory=Department A 'Tax Issues | | |process_provision_org_directory=Department A 'Tax Issues |
| − | |process_provision_org_group=Tax Offices, Unified Service Centers (ΚΕΠ-ΕΚΕ) | + | |process_estimated_implementation_duration_max=P1D |
| − | |process_estimated_implementation_time=1
| |
| − | |process_estimated_implementation_time_type=Days
| |
| − | |process_provided_language=English
| |
| | |process_border_provision=Establishment | | |process_border_provision=Establishment |
| | + | |process_see_also=Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment) |
| | |process_type=Outgoing | | |process_type=Outgoing |
| | |process_trigger=Applied for | | |process_trigger=Applied for |
| | |process_trigger_type=Application (digital) | | |process_trigger_type=Application (digital) |
| − | |process_provided_to=Citizens, Legal Entities
| |
| − | |process_tax_type=Applications
| |
| | |process_usage=Supporting document | | |process_usage=Supporting document |
| | |process_output_type=Document Production | | |process_output_type=Document Production |
| − | |process_source=EU-GO | + | |process_provided_to=Foreigners,Legal Entities |
| − | |process_bpmn_source=EUGO | + | |process_tax_type=Applications |
| − | |process_bpmn_digital_source=EUGO
| + | |process_total_duration_steps_min=10800 |
| − | |process_total_duration_steps_min=5.5 | + | |process_total_duration_steps_max=10800 |
| − | |process_total_duration_steps_max=5.5 | + | |process_cost_min=0.00 |
| − | |process_total_duration_steps_type=Hours | + | |process_cost_max=0.00 |
| − | |process_cost_min=0 | + | |process_evidence_cost_guarantee=0 |
| − | |process_cost_max=0 | |
| | |process_evidence_cost_total_number=0 | | |process_evidence_cost_total_number=0 |
| − | |process_evidence_total_number=4 | + | |process_evidence_ex_officio_total_number=0 |
| − | |process_evidence_step_total_number=6 | + | |process_evidence_alternative_total_number=0 |
| | + | |process_evidence_prerequisite_total_number=1 |
| | + | |process_evidence_total_number=2 |
| | + | |process_evidence_step_total_number=0 |
| | |process_evidence_step_digital_total_number=0 | | |process_evidence_step_digital_total_number=0 |
| − | |process_life_events=Πολίτες άλλων κρατών | + | |process_source=EU-GO (support) |
| − | }}
| + | |process_application_type=Application |
| − | {{process nace}}
| + | |process_application_submission_type=Submitted by the applicant (in person or by post) |
| − | {{process sdg
| + | |process_application_owner=Legal entities, Persons |
| − | |process_sdg_code=N1 | + | |process_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. |
| − | |process_sdg_title=Acquiring licences, authorisations or permits | |
| − | |process_sdg_description=acquiring licences, authorisations or permits with a view to starting and operating a business in Greece | |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| | |process_conditions_num_id=1 | | |process_conditions_num_id=1 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |process_conditions_type=Administrative | + | |process_conditions_type=Company law |
| − | |process_conditions_name=Υποβολή Αίτησης για την εφαρμογή της Σύμβασης Αποφυγής Διπλής Φορολογίας από φυσικό ή νομικό πρόσωπο ή οποιαδήποτε άλλη ένωση προσώπων. | + | |process_conditions_name=Business formation (individual, corporate) |
| | + | *For company establishment see the link below |
| | + | |process_conditions_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/enarxe-kai-luse-epikheireses/sustase-epikheireses |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| | |process_conditions_num_id=2 | | |process_conditions_num_id=2 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |process_conditions_type=Tax | + | |process_conditions_type=Possession of passwords to enter software |
| − | |process_conditions_name=Ο αιτών να είναι ο πραγματικός δικαιούχος του εισοδήματος. | + | |process_conditions_name=The applicant shall have a TAXISnet username and password. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| | |process_conditions_num_id=3 | | |process_conditions_num_id=3 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |process_conditions_name=Ο δικαιούχος του εισοδήματος είναι κάτοικος χώρας με την οποία η Ελλάδα έχει συνομολογήσει Σύμβαση/Συμφωνία για την αποφυγή της διπλής φορολογίας αναφορικά με τους φόρους εισοδήματος. | + | |process_conditions_type=Administrative |
| | + | |process_conditions_name=Submission of an Application for the implementation of the Double Taxation Agreement by a natural or legal person or any other association of persons. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Tax | | |process_conditions_type=Tax |
| − | |process_conditions_name=Να έχει αποκτηθεί το εισόδημα στην ελληνική επικράτεια. | + | |process_conditions_name=The applicant must be the real beneficiary of the income. |
| | + | }} |
| | + | {{process conditions |
| | + | |process_conditions_num_id=5 |
| | + | |process_conditions_alternative=No |
| | + | |process_conditions_type=Tax |
| | + | |process_conditions_name=The beneficiary of income is a resident of a country with which Greece has concluded a Contract / Agreement (Convention) for the avoidance of double taxation regarding income taxes. |
| | + | }} |
| | + | {{process conditions |
| | + | |process_conditions_num_id=6 |
| | + | |process_conditions_alternative=No |
| | + | |process_conditions_type=Tax |
| | + | |process_conditions_name=The income shall be obtained in the Greek territory. |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=1 | | |process_evidence_num_id=1 |
| | + | |process_evidence_type=7320 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| − | |process_evidence_type=Application
| + | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. |
| − | |process_evidence_description=Αίτηση για την εφαρμογή της Σύμβασης αποφυγής της διπλής φορολογίας σε δύο (2) αντίγραφα. | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| − | |process_evidence_submission_type=Submitted by the applicant (manual) | |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=2 | | |process_evidence_num_id=2 |
| | + | |process_evidence_type=9703 |
| | + | |process_evidence_is_under_prerequisite=Yes |
| | + | |process_evidence_prerequisite=Geographical |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| − | |process_evidence_type=Solemn Declaration
| + | |process_evidence_description=Certificate from the competent foreign tax authority (incorporated in the main body of the application) or Certificate of Tax Residence (only in the case of the USA and Turkey). |
| − | |process_evidence_description=Δήλωση του αιτούντος (εμπεριέχεται στο σώμα της αίτησης) ότι είναι ο πραγματικός δικαιούχος | |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=3 | | |process_evidence_num_id=3 |
| | + | |process_evidence_type=7320 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| − | |process_evidence_type=Certificate
| + | |process_evidence_description=Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory. |
| − | |process_evidence_description=Βεβαίωση από την αρμόδια αλλοδαπή φορολογική αρχή (εμπεριέχεται στο σώμα της αίτησης) ή Πιστοποιητικό Φορολογικής Κατοικίας (μόνο για τις περιπτώσεις των Η.Π.Α. και Τουρκίας) | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| |
| − | }}
| |
| − | {{process evidences
| |
| − | |process_evidence_num_id=4
| |
| − | |process_evidence_alternative=No
| |
| − | |process_evidence_owner=Legal entities, Persons | |
| − | |process_evidence_type=Solemn Declaration
| |
| − | |process_evidence_description=Δήλωση του αιτούντος (εμπεριέχεται στο σώμα της αίτησης) ότι το εισόδημα έχει αποκτηθεί στην ελληνική επικράτεια
| |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 99: |
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| | |process_rule_decision_number=2009 | | |process_rule_decision_number=2009 |
| | |process_rule_decision_year=2021 | | |process_rule_decision_year=2021 |
| − | |process_rule_description=Οδηγίες για την πιστοποίηση φορολογικής κατοικίας στο πλαίσιο ΣΑΦΔ Ελλάδας-Ισπανίας | + | |process_rule_description=Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain |
| | + | |process_rule_ada=ΨΜΒΡ46ΜΠ3Ζ-Τ4Ξ |
| | + | |process_rule_url=https://diavgeia.gov.gr/search?query=ada:%22%CE%A8%CE%9C%CE%92%CE%A146%CE%9C%CE%A03%CE%96-%CE%A44%CE%9E%22&page=0 |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 105: |
Line 114: |
| | |process_rule_decision_number=1217 | | |process_rule_decision_number=1217 |
| | |process_rule_decision_year=2020 | | |process_rule_decision_year=2020 |
| − | |process_rule_description=Μεταφορά φορολογικής κατοικίας | + | |process_rule_description=Transfer of tax residence |
| | + | |process_rule_gazette_doc_number=4215 |
| | + | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20090100151 |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 111: |
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| | |process_rule_decision_number=2009 | | |process_rule_decision_number=2009 |
| | |process_rule_decision_year=2019 | | |process_rule_decision_year=2019 |
| − | |process_rule_description=Ειδική εισφορά αλληλεγγύης στο πλαίσιο ΣΑΔΦ | + | |process_rule_description=Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation. |
| − | Τροποποίηση:
| + | Amendments: |
| − | - ΠΟΛ 2147/26-07-2019 (Πίστωση ειδικής εισφοράς αλληλεγγύης στα εισοδήματα αλλοδαπής) | + | - CIRCULAR 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes) |
| | + | |process_rule_url=https://www.aade.gr/egkyklioi-kai-apofaseis/e-2147-26-07-2019 |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 119: |
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| | |process_rule_decision_number=1006 | | |process_rule_decision_number=1006 |
| | |process_rule_decision_year=2018 | | |process_rule_decision_year=2018 |
| − | |process_rule_description=Φορολογική αντιμετώπιση συντάξεων, παροχών και παρόμοιων αμοιβών έναντι ανεξάρτητων προσωπικών υπηρεσιών βάσει ΣΑΔΦ | + | |process_rule_description=Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation |
| | + | |process_rule_url=https://www.aade.gr/polites/themata-diethnoys-forologikoy-kai-teloneiakoy-periehomenoy/egkyklioi-kai-apofaseis-pol |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 125: |
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| | |process_rule_decision_number=1049 | | |process_rule_decision_number=1049 |
| | |process_rule_decision_year=2017 | | |process_rule_decision_year=2017 |
| − | |process_rule_description=Ρύθμιση ζητημάτων σχετικά με τη Διαδικασία Αμοιβαίου Διακανονισμού (ΔΑΔ) σύμφωνα με τις ΣΑΔΦ | + | |process_rule_description=Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation. |
| − | Τροποποίηση:
| + | Amendment: |
| − | - ΠΟΛ 1226/6-10-2020 (Επικαιροποίηση ρύθμισης ζητημάτων σχετικά με τη ΔΑΔ) | + | - CIRCULAR 1226/6-10-2020 (Update of issues related to Mutual Settlement Procedure) |
| | + | |process_rule_url=https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/circulars-and-decisions |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 133: |
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| | |process_rule_decision_number=1249 | | |process_rule_decision_number=1249 |
| | |process_rule_decision_year=2015 | | |process_rule_decision_year=2015 |
| − | |process_rule_description=Φορολογική μεταχείριση εισοδήματος από συντάξεις, παροχές και παρόμοιες αμοιβές φορολογικών κατοίκων εξωτερικού, βάσει Συμβάσεων Αποφυγής Διπλής Φορολογίας (ΣΑΔΦ) | + | |process_rule_description=Tax treatment of income from pensions, benefits and similar fees of tax residents abroad, based on the Conventions regarding Avoidance Duplicate Taxation |
| | + | |process_rule_url=https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/circulars-and-decisions |
| | }} | | }} |
| | {{process rules | | {{process rules |
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| | |process_rule_decision_number=4174 | | |process_rule_decision_number=4174 |
| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| − | |process_rule_description=Κώδικας Φορολογικής Διαδικασίας | + | |process_rule_description=Tax Procedure Code. |
| − | Τροποποίηση:
| + | Amendments: |
| − | - Ν.4438/2016 (ΦΕΚ Α 220) Άρθρο 59 παρ. 2- Προσθήκη άρθρου 63Α Διαδικασία Αμοιβαίου Διακανονισμού στον Ν. 4174/2013 | + | - Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013 |
| | |process_rule_gazette_doc_number=170 | | |process_rule_gazette_doc_number=170 |
| | |process_rule_gazette_doc_issue=Α | | |process_rule_gazette_doc_issue=Α |
| | + | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130100170 |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | |process_rule_type=Other | | |process_rule_type=Other |
| − | |process_rule_description=Συμβάσεις / συμφωνίες αποφυγής διπλής φορολογίας της Ελλάδας με χώρες εντός Ε.Ε.: | + | |process_rule_description=Conventions / agreements for the avoidance of double taxation of Greece with countries within the EU.: |
| − | - Αυστρία (Ν. 3724/2008, ΦΕΚ Α 253) | + | - Austria (Law 3724/2008, Government Gazette A 253) |
| − | - Βέλγιο (Ν. 3407/2005, ΦΕΚ Α 266) | + | - Belgium (Law 3407/2005, Government Gazette A 266) |
| − | - Βουλγαρία (Ν. 2255/1994, ΦΕΚ Α 195) | + | - Bulgaria (Law 2255/1994, Government Gazette A 195) |
| − | - Γαλλία (Διάταγμα 4386/1964, ΦΕΚ Α 192) | + | - France (Decree 4386/1964, Government Gazette A 192) |
| − | - Γερμανία ( Α.Ν. 52/1967, ΦΕΚ Α 134) | + | - Germany (Law 52/1967, Government Gazette A 134) |
| − | - Δανία (Ν.1986/1991, ΦΕΚ Α 189) | + | - Denmark (Law 1986/1991, Government Gazette A 189) |
| − | - Εσθονία (Ν. 3682/2008, ΦΕΚ Α 145) | + | - Estonia (Law 3682/2008, Government Gazette A 145) |
| − | - Ιρλανδία (Ν.3300/2004, ΦΕΚ Α 262) | + | - Ireland (Law 3300/2004, Government Gazette A 262) |
| − | - Ισπανία (Ν. 3015/2002, ΦΕΚ Α 104) | + | - Spain (Law 3015/2002, Government Gazette A 104) |
| − | - Ιταλία (Ν. 1729/1991, ΦΕΚ Α 17) | + | - Italy (Law 1729/1991, Government Gazette A 17) |
| − | - Κροατία (Ν.2653/1998, ΦΕΚ Α 250) | + | - Croatia (L.2653 / 1998, Government Gazette A 250) |
| − | - Κύπρος (Ν. 573/1968, ΦΕΚ Α 223) | + | - Cyprus (Law 573/1968, Government Gazette A 223) |
| − | - Λετονία (Ν. 3318/2005, ΦΕΚ Α 46) | + | - Latvia (Law 3318/2005, Government Gazette A 46) |
| − | - Λιθουανία (Ν.3356/ 2005, ΦΕΚ Α 152) | + | - Lithuania (Law 3356/2005, Government Gazette A 152) |
| − | - Λουξεμβούργο (Ν. 2319/1995, ΦΕΚ Α 127) | + | - Luxembourg (Law 2319/1995, Government Gazette A 127) |
| − | - Μάλτα (Ν.3681/2008, ΦΕΚ Α 144) | + | - Malta (Law 3681/2008, Government Gazette A 144) |
| − | - Ουγγαρία (Ν.1496/1984, ΦΕΚ Α 178) | + | - Hungary (Law 1496/1984, Government Gazette A 178) |
| − | - Ολλανδία (Ν. 1455/1984, ΦΕΚ Α 89) | + | - Netherlands (Law 1455/1984, Government Gazette A 89) |
| − | - Πολωνία (Ν.1939/1991, ΦΕΚ Α 37) | + | - Poland (Law 1939/1991, Government Gazette A 37) |
| − | - Πορτογαλία (Ν. 3009/2002, ΦΕΚ Α 90) | + | - Portugal (Law 3009/2002, Government Gazette A 90) |
| − | - Ρουμανία (Ν.2279/1995, ΦΕΚ Α 9) | + | - Romania (Law 2279/1995, Government Gazette A 9) |
| − | - Σλοβακία (Ν. 1838/1989, ΦΕΚ Α 86) | + | - Slovakia (Law 1838/1989, Government Gazette A 86) |
| − | - Σλοβενία (Ν.3084/2002, ΦΕΚ Α 318) | + | - Slovenia (Law 3084/2002, Government Gazette A 318) |
| − | - Σουηδία (Ν. 4300/1963, ΦΕΚ Α 73) | + | - Sweden (Law 4300/1963, Government Gazette A 73) |
| − | - Τσεχία (Ν.1838/1989, ΦΕΚ Α 86) | + | - Czech Republic (Law 1838/1989, Government Gazette A 86) |
| − | - Φιλανδία (Ν. 1191/1981, ΦΕΚ Α 206 ) | + | - Finland (Law 1191/1981, Government Gazette A 206) |
| | + | |process_rule_url=https://www.aade.gr/en/citizens/issues-international-tax-and-customs-content/texts-contracts-treaties-avoidance-double-taxation-greece |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | |process_step_num_id=1 | | |process_step_num_id=1 |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Συμπλήρωση Αίτησης | + | |process_step_title=Completion of Application |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_description=The interested party (beneficial owner of the income) completes, in duplicate (that is, in two (2) copies, one for the Greek tax authority and one for the foreign tax authority), the application for application of the convention for the avoidance of double taxation for the income he/she will acquire in Greece. |
| − | |process_step_description=Ο ενδιαφερόμενος (πραγματικός δικαιούχος του εισοδήματος) συμπληρώνει εις διπλούν (δηλαδή σε δύο (2) αντίγραφα, ένα για την ελληνική φορολογική αρχή και ένα για την αλλοδαπή φορολογική αρχή) την αίτηση εφαρμογής της σύμβασης αποφυγής διπλής φορολογίας για το εισόδημα που θα αποκτήσει στην Ελλάδα. | |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | |process_step_num_id=2 | | |process_step_num_id=2 |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Υποβολή Αίτησης | + | |process_step_title=Submission of application |
| − | |process_step_official=Other | + | |process_step_official=Tax Authority |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her State of tax residence. |
| − | |process_step_description=Ο ενδιαφερόμενος υποβάλλει την αίτηση (και τα δύο αντίγραφα) στις αρμόδιες φορολογικές αρχές του Κράτους φορολογικής κατοικίας του. | |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | |process_step_num_id=3 | | |process_step_num_id=3 |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Ηλεκτρονική Υποβολή Αίτησης και Δικαιολογητικών | + | |process_step_title=Electronic submission of application and supporting documents |
| | + | |process_step_official=Software |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=15 | + | |process_step_duration_min=PT15M |
| − | |process_step_duration_max=15 | + | |process_step_duration_max=PT15M |
| − | |process_step_duration_type=Minutes
| |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | |process_step_num_id=4 | | |process_step_num_id=4 |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Παραλαβή αίτησης | + | |process_step_title=Receipt of application |
| − | |process_step_official=Competent Department | + | |process_step_official=Competent department |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_description=The competent tax authorities receive the application and certify the interested party's tax residence by completing, signing and stamping both (2) copies of the application. |
| − | |process_step_description=Οι αρμόδιες φορολογικές αρχές παραλαμβάνουν την αίτηση και βεβαιώνουν την φορολογική κατοικία του ενδιαφερόμενου, συμπληρώνοντας, υπογράφοντας και σφραγίζοντας και τα δύο (2) αντίγραφα της αίτησης. | |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | |process_step_num_id=5 | | |process_step_num_id=5 |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Αποστολή Αντιγράφου Αίτησης | + | |process_step_title=Sending of Application Copy |
| − | |process_step_official=Other | + | |process_step_official=Competent body |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_description=The interested party sends the copy of the application to the entity in Greece which pays the income and is required to withhold the tax. |
| − | |process_step_description=Ο ενδιαφερόμενος αποστέλλει το αντίγραφο της αίτησης στην οντότητα στην Ελλάδα, η οποία καταβάλλει το εισόδημα και υποχρεούται να παρακρατήσει τον φόρο. | |
| | }} | | }} |
| | + | |
| | {{process steps | | {{process steps |
| | |process_step_num_id=6 | | |process_step_num_id=6 |
| | |process_step_exit=Yes | | |process_step_exit=Yes |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Προώθηση Αίτησης | + | |process_step_title=Forwarding of Application |
| − | |process_step_official=Other | + | |process_step_official=Tax Authority |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_description=The entity is required to forward the application to the Greek local tax authorities (DOY). |
| − | |process_step_description=Η οντότητα προωθεί υποχρεωτικά την αίτηση στις ελληνικές τοπικές φορολογικές αρχές (Δ.Ο.Υ.). | |
| | }} | | }} |
| − | {{process provision digital locations | + | |
| − | |process_provision_digital_location_title=Ενιαία Κέντρα Εξυπηρέτησης - EUGO portal | + | {{process useful links |
| − | |process_provision_digital_location_url=https://www.eu-go.gr/sdportal/ | + | |process_useful_link_title=Independent Authority for Public Revenue - Related information |
| | + | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias |
| | }} | | }} |
| | + | <!-- SEARCH_REINDEX_TOUCH --> |
