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| | {{process | | {{process |
| | + | |process_official_title=Application for Implementation of Conventions for the Avoidance of Double Taxation of Income and Capital (Cross-border provision) |
| | + | |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=73401 |
| | + | |process_provision_org_owner_directory=261599 |
| | + | |process_provision_org_group=8210 |
| | + | |process_provision_org_directory=Department A 'Tax Issues, Directorate of International Economic Relations |
| | + | |process_estimated_implementation_duration_max=P2D |
| | |process_border_provision=Cross-border | | |process_border_provision=Cross-border |
| | + | |process_evidence_identification_type=Identification with TAXISnet codes |
| | + | |process_type=Outgoing |
| | + | |process_trigger=Applied for |
| | + | |process_trigger_type=Application (handwritten) |
| | + | |process_usage=Not to be used as a supporting document |
| | + | |process_output_type=Launch another procedure |
| | + | |process_provided_to=Businesses |
| | + | |process_tax_type=Applications |
| | + | |process_sdg_notes=- |
| | + | |process_bpmn_source=EUGO |
| | |process_bpmn_digital_source=EUGO | | |process_bpmn_digital_source=EUGO |
| − | |process_bpmn_source=EUGO | + | |process_total_duration_steps_min=173405 |
| − | |process_cost_max=0 | + | |process_total_duration_steps_max=176420 |
| − | |process_cost_min=0 | + | |process_cost_min=0.00 |
| − | |process_description=Η διαδικασία αφορά αιτήσεις εφαρμογής των Συμβάσεων Αποφυγής Διπλής Φορολογίας Εισοδήματος και Κεφαλαίου, οι οποίες υποβάλλονται στην αρμόδια ελληνική φορολογική αρχή από τον πραγματικό δικαιούχο του εισοδήματος, ο οποίος έχει την φορολογική του κατοικία στη χώρα με την οποία η Ελλάδα έχει συνάψει την οικεία Σύμβαση. | + | |process_cost_max=0.00 |
| − | |process_estimated_implementation_time=2 | + | |process_evidence_cost_guarantee=0 |
| − | |process_estimated_implementation_time_type=Days
| |
| | |process_evidence_cost_total_number=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=3 |
| | + | |process_evidence_step_total_number=0 |
| | |process_evidence_step_digital_total_number=0 | | |process_evidence_step_digital_total_number=0 |
| − | |process_evidence_step_total_number=5 | + | |process_source=EU-GO (support), SDG |
| − | |process_evidence_total_number=4
| + | |process_application_type=Application / Solemn Declaration |
| − | |process_id=439853 | + | |process_application_submission_type=Submitted by the applicant (digital) |
| − | |process_official_title=Αίτηση Εφαρμογής Συμβάσεων Αποφυγής Διπλής Φορολογίας Εισοδήματος και Κεφαλαίου (Διασυνοριακή παροχή) | + | |process_application_owner=Legal entities |
| − | |process_org_owner=Φορέας:INDEPENDENT AUTHORITY FOR PUBLIC REVENUE | + | |process_application_description=Application for the implementation of the Contract for the avoidance of double taxation - in two (2) copies. |
| − | |process_org_owner_is_private=No | |
| − | |process_output_type=Other
| |
| | |process_provided_language=English | | |process_provided_language=English |
| − | |process_provided_to=Businesses
| |
| − | |process_provision_org=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
| |
| − | |process_provision_org_directory=Διεύθυνση Διεθνών Οικονομικών Σχέσεων Τμήμα Α’ Φορολογικών Θεμάτων
| |
| − | |process_provision_org_group=Reported Body, Unified Service Centers (ΚΕΠ-ΕΚΕ)
| |
| − | |process_provision_org_owner_directory=ΔΙΕΥΘΥΝΣΗ ΔΙΕΘΝΩΝ ΟΙΚΟΝΟΜΙΚΩΝ ΣΧΕΣΕΩΝ (Δ.Ο.Σ.)
| |
| − | |process_sdg_notes=-
| |
| − | |process_source=EU-GO
| |
| − | |process_tax_type=Applications
| |
| − | |process_total_duration_steps_max=2
| |
| − | |process_total_duration_steps_min=2
| |
| − | |process_total_duration_steps_type=Days
| |
| − | |process_trigger=Applied for
| |
| − | |process_trigger_type=Application (handwritten)
| |
| − | |process_type=Outgoing
| |
| − | |process_usage=Other
| |
| | |process_uuid=7485ec01-2529-41a0-94e1-03222e05be11 | | |process_uuid=7485ec01-2529-41a0-94e1-03222e05be11 |
| | + | |process_id=439853 |
| | + | |process_estimated_implementation_duration=172800 |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| | + | |process_conditions_num_id=1 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |process_conditions_name=Ο ενδιαφερόμενος πρέπει να έχει κωδικούς TaxisNet
| |
| − | |process_conditions_num_id=1
| |
| | |process_conditions_type=Administrative | | |process_conditions_type=Administrative |
| | + | |process_conditions_name=The applicant shall have a TAXISnet username and password. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| | + | |process_conditions_num_id=2 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |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_num_id=2
| |
| | |process_conditions_type=Administrative | | |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 |
| | + | |process_conditions_num_id=3 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |process_conditions_name=Ο αιτών να είναι ο πραγματικός δικαιούχος του εισοδήματος.
| |
| − | |process_conditions_num_id=3
| |
| | |process_conditions_type=Income | | |process_conditions_type=Income |
| | + | |process_conditions_name=The applicant must be the real beneficiary of the income. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| | + | |process_conditions_num_id=4 |
| | |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=Tax |
| − | |process_conditions_num_id=4
| + | |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_type=Other
| |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| | + | |process_conditions_num_id=5 |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| − | |process_conditions_name=Να έχει αποκτηθεί το εισόδημα στην ελληνική επικράτεια.
| |
| − | |process_conditions_num_id=5
| |
| | |process_conditions_type=Income | | |process_conditions_type=Income |
| | + | |process_conditions_name=The income shall be obtained in the Greek territory. |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | + | |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_description=Αίτηση για την εφαρμογή της Σύμβασης αποφυγής της διπλής φορολογίας σε δύο (2) αντίγραφα. | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| − | |process_evidence_identification_type=Other
| |
| − | |process_evidence_num_id=1
| |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| − | |process_evidence_submission_type=Submitted by the applicant (digital) | + | |process_evidence_description=Statement of the applicant (incorporated in the main body of the application) that he/she is the real beneficiary. |
| − | |process_evidence_type=Application | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| | + | |process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | + | |process_evidence_num_id=2 |
| | + | |process_evidence_type=9703 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| − | |process_evidence_description=Δήλωση του αιτούντος (εμπεριέχεται στο σώμα της αίτησης) ότι είναι ο πραγματικός δικαιούχος | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| − | |process_evidence_num_id=2
| |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| − | |process_evidence_submission_type=Submitted by the applicant (digital) | + | |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_type=Solemn Declaration
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | + | |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_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_num_id=3
| |
| − | |process_evidence_owner=Legal entities
| |
| | |process_evidence_submission_type=Submitted by the applicant (digital) | | |process_evidence_submission_type=Submitted by the applicant (digital) |
| − | |process_evidence_type=Certificate
| |
| − | }}
| |
| − | {{process evidences
| |
| − | |process_evidence_alternative=No
| |
| − | |process_evidence_description=Δήλωση του αιτούντος (εμπεριέχεται στο σώμα της αίτησης) ότι το εισόδημα έχει αποκτηθεί στην ελληνική επικράτεια
| |
| − | |process_evidence_num_id=4
| |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| − | |process_evidence_submission_type=Submitted by the applicant (digital) | + | |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_type=Other | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| − | }}
| + | |process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses |
| − | {{process provision digital locations
| |
| − | |process_provision_digital_location_title=Ενιαία Κέντρα Εξυπηρέτησης - ΕUGO portal | |
| − | |process_provision_digital_location_url=https://www.eu-go.gr/sdportal/
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Law |
| | |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, as amended and still in force |
| − | | + | Amendments: |
| − | Τροποποιήσεις:
| + | Law 4438/2016 (GG Α 220) article 59 par. 2- addition of article 63Α Mutual Settlement Procedure (MET in Law 4174/2013 |
| − | Ν.4438/2016 (ΦΕΚ Α 220) Άρθρο 59 παρ. 2- Προσθήκη άρθρου 63Α Διαδικασία Αμοιβαίου Διακανονισμού στον Ν. 4174/2013
| + | |process_rule_gazette_doc_number=170 |
| | |process_rule_gazette_doc_issue=Α | | |process_rule_gazette_doc_issue=Α |
| − | |process_rule_gazette_doc_number=170
| |
| − | |process_rule_type=Law
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=1249 | | |process_rule_decision_number=1249 |
| | |process_rule_decision_year=2015 | | |process_rule_decision_year=2015 |
| − | |process_rule_description=ΠΟΛ 1249/05-11-2015 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_type=Circular
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=1049 | | |process_rule_decision_number=1049 |
| | |process_rule_decision_year=2017 | | |process_rule_decision_year=2017 |
| − | |process_rule_description=ΠΟΛ 1049/28-03-2017 (Ρύθμιση ζητημάτων σχετικά με τη Διαδικασία Αμοιβαίου Διακανονισμού (ΔΑΔ) σύμφωνα με τις ΣΑΔΦ) | + | |process_rule_description=1049/28-03-2017 (Settlement of issues related to the Mutual Settlement Procedure (MET) according to the Conventions regarding Avoidance Duplicate Taxation |
| − | | + | Amendment: |
| − | Τροποποιήσεις:
| + | Circular 1226/6-10-2020 (Update of issues related to Mutual Settlement Procedure) |
| − | ΠΟΛ 1226/6-10-2020 (Επικαιροποίηση ρύθμισης ζητημάτων σχετικά με τη ΔΑΔ)
| |
| − | |process_rule_type=Circular
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=1006 | | |process_rule_decision_number=1006 |
| | |process_rule_decision_year=2018 | | |process_rule_decision_year=2018 |
| − | |process_rule_description=ΠΟΛ 1006/10-01-2018 (Φορολογική αντιμετώπιση συντάξεων, παροχών και παρόμοιων αμοιβών έναντι ανεξάρτητων προσωπικών υπηρεσιών βάσει ΣΑΔΦ) | + | |process_rule_description=Circular 1006/10-01-2018 (Tax treatment of pensions, benefits and similar remuneration on the basis of independent personal services Conventions regarding Avoidance Duplicate Taxation) |
| − | |process_rule_type=Circular
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=2009 | | |process_rule_decision_number=2009 |
| | |process_rule_decision_year=2019 | | |process_rule_decision_year=2019 |
| − | |process_rule_description=ΠΟΛ 2009/11-01-2019 (Ειδική εισφορά αλληλεγγύης στο πλαίσιο ΣΑΔΦ) | + | |process_rule_description=Circular 2009/11-01-2019 (Special solidarity contribution in the context of Conventions regarding Avoidance Duplicate Taxation) |
| − | | + | Amendment: |
| − | Τροποποιήσεις:
| + | 2147/26-07-2019 (Credit for a special solidarity contribution to foreign incomes) |
| − | ΠΟΛ 2147/26-07-2019 (Πίστωση ειδικής εισφοράς αλληλεγγύης στα εισοδήματα αλλοδαπής)
| |
| − | |process_rule_type=Circular
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=1217 | | |process_rule_decision_number=1217 |
| | |process_rule_decision_year=2020 | | |process_rule_decision_year=2020 |
| − | |process_rule_description=ΠΟΛ 1217/28-09-2020 ( Μεταφορά φορολογικής κατοικίας) | + | |process_rule_description=1217/28-09-2020 (Transfer of tax residence) |
| − | |process_rule_type=Circular
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| | + | |process_rule_type=Circular |
| | |process_rule_decision_number=2009 | | |process_rule_decision_number=2009 |
| | |process_rule_decision_year=2021 | | |process_rule_decision_year=2021 |
| − | |process_rule_description=ΠΟΛ 2009/13-01-2021 (Οδηγίες για την πιστοποίηση φορολογικής κατοικίας στο πλαίσιο ΣΑΦΔ Ελλάδας-Ισπανίας) | + | |process_rule_description=2009/13-01-2021 (Instructions for the certification of tax residence in the context of Conventions regarding Avoidance Duplicate Taxation between Greece-Spain) |
| − | |process_rule_type=Circular
| |
| | }} | | }} |
| | {{process rules | | {{process rules |
| − | |process_rule_description=Συμβάσεις /συμφωνίες αποφυγής διπλής φορολογίας της Ελλάδας με χώρες εντός Ε.Ε.: | + | |process_rule_type=International Convention |
| − | -Αυστρία (Ν. 3724/2008, ΦΕΚ Α 253) | + | |process_rule_description=Conventions / agreements for the avoidance of double taxation of Greece with countries within the EU: |
| − | -Βέλγιο (Ν. 3407/2005, ΦΕΚ Α 266) | + | - Austria (Law 3724/2008, Government Gazette A 253) |
| − | -Βουλγαρία (Ν. 2255/1994, ΦΕΚ Α 195) | + | - Belgium (Law 3407/2005, Government Gazette A 266) |
| − | -Γαλλία (Διάταγμα 4386/1964, ΦΕΚ Α 192) | + | - Bulgaria (Law 2255/1994, Government Gazette A 195) |
| − | -Γερμανία ( Α.Ν. 52/1967, ΦΕΚ Α 134) | + | - France (Decree 4386/1964, Government Gazette A 192) |
| − | -Δανία (Ν.1986/1991, ΦΕΚ Α 189) | + | - Germany (Law 52/1967, Government Gazette A 134) |
| − | -Εσθονία (Ν. 3682/2008, ΦΕΚ Α 145) | + | - Denmark (Law 1986/1991, Government Gazette A 189) |
| − | -Ιρλανδία (Ν.3300/2004, ΦΕΚ Α 262) | + | - Estonia (Law 3682/2008, Government Gazette A 145) |
| − | -Ισπανία (Ν. 3015/2002, ΦΕΚ Α 104) | + | - Ireland (Law 3300/2004, Government Gazette A 262) |
| − | -Ιταλία (Ν. 1729/1991, ΦΕΚ Α 17) | + | - Spain (Law 3015/2002, Government Gazette A 104) |
| − | -Κροατία (Ν.2653/1998, ΦΕΚ Α 250) | + | - Italy (Law 1729/1991, Government Gazette A 17) |
| − | -Κύπρος (Ν. 573/1968, ΦΕΚ Α 223) | + | - Croatia (L.2653 / 1998, Government Gazette A 250) |
| − | -Λετονία (Ν. 3318/2005, ΦΕΚ Α 46) | + | - Cyprus (Law 573/1968, Government Gazette A 223) |
| − | -Λιθουανία (Ν.3356/ 2005, ΦΕΚ Α 152) | + | - Latvia (Law 3318/2005, Government Gazette A 46) |
| − | -Λουξεμβούργο (Ν. 2319/1995, ΦΕΚ Α 127) | + | - Lithuania (Law 3356/2005, Government Gazette A 152) |
| − | -Μάλτα (Ν.3681/2008, ΦΕΚ Α 144) | + | - Luxembourg (Law 2319/1995, Government Gazette A 127) |
| − | -Ουγγαρία (Ν.1496/1984, ΦΕΚ Α 178) | + | - Malta (Law 3681/2008, Government Gazette A 144) |
| − | -Ολλανδία (Ν. 1455/1984, ΦΕΚ Α 89) | + | - Hungary (Law 1496/1984, Government Gazette A 178) |
| − | -Πολωνία (Ν.1939/1991, ΦΕΚ Α 37) | + | - Netherlands (Law 1455/1984, Government Gazette A 89) |
| − | -Πορτογαλία (Ν. 3009/2002, ΦΕΚ Α 90) | + | - Poland (Law 1939/1991, Government Gazette A 37) |
| − | -Ρουμανία (Ν.2279/1995, ΦΕΚ Α 9) | + | - Portugal (Law 3009/2002, Government Gazette A 90) |
| − | -Σλοβακία (Ν. 1838/1989, ΦΕΚ Α 86) | + | - Romania (Law 2279/1995, Government Gazette A 9) |
| − | -Σλοβενία (Ν.3084/2002, ΦΕΚ Α 318) | + | - Slovakia (Law 1838/1989, Government Gazette A 86) |
| − | -Σουηδία (Ν. 4300/1963, ΦΕΚ Α 73) | + | - Slovenia (Law 3084/2002, Government Gazette A 318) |
| − | -Τσεχία (Ν.1838/1989, ΦΕΚ Α 86) | + | - Sweden (Law 4300/1963, Government Gazette A 73) |
| − | -Φιλανδία (Ν. 1191/1981, ΦΕΚ Α 206 ) | + | - Czech Republic (Law 1838/1989, Government Gazette A 86) |
| | + | - Finland (Law 1191/1981, Government Gazette A 206) |
| | |process_rule_gazette_doc_issue=Α | | |process_rule_gazette_doc_issue=Α |
| − | |process_rule_type=International Convention
| |
| − | }}
| |
| − | {{process sdg
| |
| − | |process_sdg_code=N2
| |
| − | |process_sdg_description=notifying the authorities of cross-border activities in Greece
| |
| − | |process_sdg_title=Notifying of cross-border activities
| |
| | }} | | }} |
| | {{process steps | | {{process steps |
| | + | |process_step_num_id=1 |
| | + | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |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_step_title=Fill-in of application forms |
| − | |process_step_duration_max=30 | + | |process_step_official=Other |
| − | |process_step_duration_min=5
| |
| − | |process_step_duration_type=Minutes
| |
| − | |process_step_exit=No
| |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_num_id=1 | + | |process_step_duration_min=PT5M |
| − | |process_step_official=Other | + | |process_step_duration_max=PT30M |
| − | |process_step_title=Συμπλήρωση σχετικών εντύπων | + | |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 steps | | {{process steps |
| | + | |process_step_num_id=2 |
| | + | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_description=Ο ενδιαφερόμενος υποβάλλει την αίτηση (και τα δύο αντίγραφα) στις αρμόδιες φορολογικές αρχές του Κράτους φορολογικής κατοικίας του. | + | |process_step_title=Submission of application and required documents |
| − | |process_step_duration_max=20 | + | |process_step_official=Other |
| − | |process_step_duration_min=5
| |
| − | |process_step_duration_type=Seconds
| |
| − | |process_step_exit=No
| |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_num_id=2 | + | |process_step_duration_min=PT5S |
| − | |process_step_official=Other | + | |process_step_duration_max=PT20S |
| − | |process_step_title=Υποβολή αίτησης | + | |process_step_description=The interested party submits the application (both copies) to the competent tax authorities of his/her country of residence. |
| | }} | | }} |
| | {{process steps | | {{process steps |
| | + | |process_step_num_id=3 |
| | + | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |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_step_title=Application receipt |
| − | |process_step_duration_max=30 | + | |process_step_official=Competent Employee |
| − | |process_step_duration_min=5
| |
| − | |process_step_duration_type=Minutes
| |
| − | |process_step_exit=No
| |
| | |process_step_implementation=Signature | | |process_step_implementation=Signature |
| − | |process_step_num_id=3 | + | |process_step_duration_min=PT5M |
| − | |process_step_official=Competent Employee | + | |process_step_duration_max=PT30M |
| − | |process_step_title=Παραλαβή της αίτησης | + | |process_step_description=The competent tax authorities receive the application and certify the tax residence of the interested party, completing, signing and stamping both (2) copies of the application. |
| | }} | | }} |
| | {{process steps | | {{process steps |
| | + | |process_step_num_id=4 |
| | + | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |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_step_title=Dispatch of the copy to the interested party |
| − | |process_step_duration_max=1 | + | |process_step_official=Competent Employee |
| − | |process_step_duration_min=1
| |
| − | |process_step_duration_type=Days
| |
| − | |process_step_exit=No
| |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_num_id=4 | + | |process_step_duration_min=P1D |
| − | |process_step_official=Competent Employee | + | |process_step_duration_max=P1D |
| − | |process_step_title=Αποστολή αντιγράφου σε ενδιαφερόμενο | + | |process_step_description=The interested party sends the copy of the application to the entity in Greece, which pays the income and is obliged to withhold the tax. |
| | }} | | }} |
| | {{process steps | | {{process steps |
| | + | |process_step_num_id=5 |
| | + | |process_step_exit=Yes |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_description=Η οντότητα προωθεί υποχρεωτικά την αίτηση στις ελληνικές τοπικές φορολογικές αρχές (Δ.Ο.Υ.) | + | |process_step_title=Forward of the application to the Greek local tax authorities (DOY) |
| − | |process_step_duration_max=1 | + | |process_step_official=Competent Employee |
| − | |process_step_duration_min=1
| |
| − | |process_step_duration_type=Days
| |
| − | |process_step_exit=No
| |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_num_id=5 | + | |process_step_duration_min=P1D |
| − | |process_step_official=Competent Employee | + | |process_step_duration_max=P1D |
| − | |process_step_title=Προώθηση αίτησης στις ελληνικές φορολογικές αρχές | + | |process_step_description=The entity is obliged to submit the application to the Greek local tax authorities (DOY) |
| | + | }} |
| | + | {{process provision digital locations |
| | + | |process_provision_digital_location_title=Points of Single Contact - ΕUGO portal |
| | + | |process_provision_digital_location_url=https://eugo.gov.gr/en/services/7485ec01-2529-41a0-94e1-03222e05be11/ |
| | }} | | }} |
| | {{process useful links | | {{process useful links |
| − | |process_useful_link_title=Σχετικές πληροφορίες | + | |process_useful_link_title=Related information |
| | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias | | |process_useful_link_url=https://www.aade.gr/entypa-gia-tin-efarmogi-ton-symbaseon-apofygis-diplis-forologias |
| | }} | | }} |
