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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=7135, 7227 |
| | |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_tax_type=Applications |
| | + | |process_total_duration_steps_min=10800 |
| | + | |process_total_duration_steps_max=10800 |
| | + | |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=1 |
| | + | |process_evidence_total_number=2 |
| | + | |process_evidence_step_total_number=0 |
| | + | |process_evidence_step_digital_total_number=0 |
| | + | |process_source=EU-GO (support) |
| | + | |process_application_type=Application |
| | + | |process_application_submission_type=Submitted by the applicant (in person or by post) |
| | + | |process_application_owner=Persons, Legal entities |
| | + | |process_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. |
| | + | |process_provided_language=English |
| | |process_bpmn_source=EUGO | | |process_bpmn_source=EUGO |
| | |process_bpmn_digital_source=EUGO | | |process_bpmn_digital_source=EUGO |
| − | |process_total_duration_steps_min=5.5 | + | |process_uuid=aaa66738-0b81-43e2-94f0-0333aaf69cda |
| − | |process_total_duration_steps_max=5.5 | + | |process_id=913677 |
| − | |process_total_duration_steps_type=Hours
| + | }} |
| − | |process_cost_min=0
| + | {{process conditions |
| − | |process_cost_max=0 | + | |process_conditions_num_id=1 |
| − | |process_evidence_cost_total_number=0 | + | |process_conditions_alternative=No |
| − | |process_evidence_total_number=4 | + | |process_conditions_type=Company law |
| − | |process_evidence_step_total_number=6 | + | |process_conditions_name=Business formation (individual, corporate) |
| − | |process_evidence_step_digital_total_number=0
| + | *For company establishment see the link below |
| − | |process_life_events=Πολίτες άλλων κρατών | + | |process_conditions_url=https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/enarxe-kai-luse-epikheireses/sustase-epikheireses |
| | }} | | }} |
| − | {{process nace}} | + | {{process conditions |
| − | {{process sdg
| + | |process_conditions_num_id=2 |
| − | |process_sdg_code=N1 | + | |process_conditions_alternative=No |
| − | |process_sdg_title=Acquiring licences, authorisations or permits | + | |process_conditions_type=Possession of passwords to enter software |
| − | |process_sdg_description=acquiring licences, authorisations or permits with a view to starting and operating a business in Greece | + | |process_conditions_name=The applicant shall have a TAXISnet username and password. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| − | |process_conditions_num_id=1 | + | |process_conditions_num_id=3 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Administrative | | |process_conditions_type=Administrative |
| Line 47: |
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| | }} | | }} |
| | {{process conditions | | {{process conditions |
| − | |process_conditions_num_id=2 | + | |process_conditions_num_id=4 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Tax | | |process_conditions_type=Tax |
| Line 53: |
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| | }} | | }} |
| | {{process conditions | | {{process conditions |
| − | |process_conditions_num_id=3 | + | |process_conditions_num_id=5 |
| | |process_conditions_alternative=No | | |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_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 |
| − | |process_conditions_num_id=4 | + | |process_conditions_num_id=6 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Tax | | |process_conditions_type=Tax |
| Line 65: |
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| | {{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_owner=Legal entities, Persons | + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| − | |process_evidence_type=Application
| + | |process_evidence_owner=Persons, Legal entities |
| − | |process_evidence_description=Αίτηση για την εφαρμογή της Σύμβασης αποφυγής της διπλής φορολογίας σε δύο (2) αντίγραφα. | + | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. |
| − | |process_evidence_submission_type=Submitted by the applicant (manual) | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| | }} | | }} |
| | {{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_owner=Legal entities, Persons | + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| − | |process_evidence_type=Solemn Declaration
| + | |process_evidence_owner=Persons, Legal entities |
| − | |process_evidence_description=Δήλωση του αιτούντος (εμπεριέχεται στο σώμα της αίτησης) ότι είναι ο πραγματικός δικαιούχος | + | |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_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_owner=Legal entities, Persons
| + | |process_evidence_submission_type=Submitted by the applicant (in person or by post) |
| − | |process_evidence_type=Certificate
| + | |process_evidence_owner=Persons, Legal entities |
| − | |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_description=Statement of the applicant (included in the body of the application) that the income has been obtained in the Greek territory. |
| − | |process_evidence_submission_type=Submitted by the applicant (manual) | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| − | }}
| |
| − | {{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: |
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| | |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 |
| Line 139: |
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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 |
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| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Συμπλήρωση Αίτησης | + | |process_step_title=Application fill-in |
| | |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 (actual beneficiary of the income) fills in a duplicate (one copy for the Greek tax authority and one for the foreign tax authority) the application for implementation of the double taxation agreement for the income that he/she will obtain 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 |
| Line 191: |
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| | |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 and required documents |
| | |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 submits the application (both copies) to the competent tax authorities of his/her country of 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_child=No
| |
| − | |process_step_title=Ηλεκτρονική Υποβολή Αίτησης και Δικαιολογητικών
| |
| − | |process_step_implementation=Software action
| |
| − | |process_step_duration_min=15
| |
| − | |process_step_duration_max=15
| |
| − | |process_step_duration_type=Minutes
| |
| − | }}
| |
| − | {{process steps
| |
| − | |process_step_num_id=4
| |
| − | |process_step_exit=No
| |
| − | |process_step_child=No
| |
| − | |process_step_title=Παραλαβή αίτησης
| |
| − | |process_step_official=Competent Department
| |
| − | |process_step_implementation=Manual Action
| |
| − | |process_step_duration_min=1
| |
| − | |process_step_duration_max=1
| |
| − | |process_step_duration_type=Hours
| |
| − | |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_step_num_id=5
| |
| − | |process_step_exit=No
| |
| − | |process_step_child=No
| |
| − | |process_step_title=Αποστολή Αντιγράφου Αίτησης
| |
| − | |process_step_official=Other
| |
| − | |process_step_implementation=Manual Action
| |
| − | |process_step_duration_min=1
| |
| − | |process_step_duration_max=1
| |
| − | |process_step_duration_type=Hours
| |
| − | |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_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=A copy of the application is sent to the competent entity |
| | |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 sends a signed copy of the application to the entity in Greece, which pays the income and is obliged to withhold the tax. |
| − | |process_step_description=Η οντότητα προωθεί υποχρεωτικά την αίτηση στις ελληνικές τοπικές φορολογικές αρχές (Δ.Ο.Υ.). | |
| | }} | | }} |
| − | {{process provision digital locations | + | {{process useful links |
| − | |process_provision_digital_location_title=Ενιαία Κέντρα Εξυπηρέτησης - EUGO portal | + | |process_useful_link_title=Independent Authority for Public Revenue - Related information |
| − | |process_provision_digital_location_url=https://www.eu-go.gr/sdportal/ | + | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias |
| | }} | | }} |
