Difference between revisions of "ΔΔ:Registration in Greece, for VAT declaration purposes, of an enterprise established in another EU Member State"

From National Registry of Administrative Public Services
 
Line 1: Line 1:
 
{{process
 
{{process
−
|process_alternative_titles=Procedure for granting ΑΜΜs from taxable persons established in another Member State of the European Union
+
|process_uuid=86a52e04-6bd0-42d9-a65c-13472ee04ec3
−
|process_application_description=Statement of performance A.F.M. / Start of work of Community subjects without establishment in Greece
+
|process_id=590700
−
|process_application_owner=Legal entities, Public entities, Legal entities under private law, Persons
+
|process_official_title=– Registration in Greece, for VAT declaration purposes, of an enterprise established in another EU Member State
−
|process_application_related_url=http://www.aade.gr/sites/default/files/2017-01/dereg_declofchanges.doc
+
|process_alternative_titles=Assigning of a TIN to persons subject to VAT and established in another EU Member State
−
|process_application_submission_type=Presented by the applicant (email)
+
Procedure for assigning a TIN to persons subject to tax who are established in another Member State of the European Union
−
|process_application_type=Declaration
+
|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=73401
 +
|process_provision_org_directory=Competent Public Financial Services
 +
|process_output_registries=858677
 +
|process_estimated_implementation_duration=432000
 +
|process_provided_language=English, Greek
 
|process_border_provision=Cross-border
 
|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=-1
 +
|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_lack_of_response_rule=Other
 +
|process_sdg_notes=If it is not possible to verify the data through VIES
 +
|process_bpmn_source=EUGO
 
|process_bpmn_digital_source=EUGO
 
|process_bpmn_digital_source=EUGO
−
|process_bpmn_source=EUGO
+
|process_total_duration_steps_min=94500
−
|process_cost_max=0.0
+
|process_total_duration_steps_max=293400
−
|process_cost_min=0.0
+
|process_total_duration_steps_digital_min=0
−
|process_description=The tax register (VAT) is awarded to taxable persons established in another Member State of the European Union who do not have VAT in Greece who carry out transactions which are taxed domestically without the obligation to appoint a tax agent.
+
|process_total_duration_steps_digital_max=0
−
|process_estimated_implementation_duration=432000
+
|process_cost_min=0.00
−
|process_evidence_alternative_total_number=0
+
|process_cost_max=0.00
 
|process_evidence_cost_guarantee=0
 
|process_evidence_cost_guarantee=0
 
|process_evidence_cost_total_number=0
 
|process_evidence_cost_total_number=0
 
|process_evidence_ex_officio_total_number=0
 
|process_evidence_ex_officio_total_number=0
−
|process_evidence_identification_type=Other
+
|process_evidence_alternative_total_number=0
−
|process_evidence_identification_type_other=VIES system
 
 
|process_evidence_prerequisite_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_evidence_step_digital_total_number=0
−
|process_evidence_step_total_number=0
 
−
|process_evidence_total_number=0
 
−
|process_id=590700
 
−
|process_life_events=Value added tax (VAT)
 
−
|process_official_title=A.F.F.M. granted to persons established in another Member State of the EU who are subject to VAT.
 
−
|process_org_owner=73401
 
−
|process_org_owner_is_private=No
 
−
|process_output_registries=858677
 
−
|process_output_type=Registry update
 
−
|process_provided_language=English, Greek
 
−
|process_provided_to=Self-employed, Businesses, Legal Entities
 
−
|process_provision_org=73401
 
−
|process_provision_org_directory=Personnel Public Financial Services (F.E.L.)
 
−
|process_provision_org_owner_directory=749594
 
 
|process_sdg_codes=L1
 
|process_sdg_codes=L1
−
|process_sdg_lack_of_response_rule=Other
+
|process_application_type=Declaration
−
|process_sdg_notes=If it is not possible to verify the data through VIES
+
|process_application_submission_type=Presented by the applicant (email)
−
|process_sdg_resource=Administrative appeal
+
|process_application_owner=Legal entities, Legal entities under private law, Persons, Public entities
−
|process_source=EU-GO (support), SDG
+
|process_application_description=Statement of performance A.F.M. / Start of work of Community subjects without establishment in Greece
−
|process_tax_type=Declarations, Registrations, Registries
+
|process_application_related_url=http://www.aade.gr/sites/default/files/2017-01/dereg_declofchanges.doc
−
|process_total_duration_steps_digital_max=0
 
−
|process_total_duration_steps_digital_min=0
 
−
|process_total_duration_steps_max=293400
 
−
|process_total_duration_steps_min=94500
 
−
|process_trigger=Applied for
 
−
|process_trigger_type=Application (handwritten), email
 
−
|process_type=Outgoing
 
−
|process_usage=Input in another process
 
−
|process_uuid=86a52e04-6bd0-42d9-a65c-13472ee04ec3
 
−
|process_validity_duration=-1
 
 
}}
 
}}
 
{{process conditions
 
{{process conditions
 +
|process_conditions_num_id=1
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 +
|process_conditions_type=Tax
 
|process_conditions_name=The person concerned should be a taxable person and have received VAT for VAT purposes in the Member State of establishment.
 
|process_conditions_name=The person concerned should be a taxable person and have received VAT for VAT purposes in the Member State of establishment.
−
|process_conditions_num_id=1
 
−
|process_conditions_type=Tax
 
 
}}
 
}}
 
{{process conditions
 
{{process conditions
 +
|process_conditions_num_id=2
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 +
|process_conditions_type=Establishment
 
|process_conditions_name=The taxable person interested in receiving VAT returns to Greece should be established in another Member State of the European Union.
 
|process_conditions_name=The taxable person interested in receiving VAT returns to Greece should be established in another Member State of the European Union.
−
|process_conditions_num_id=2
 
−
|process_conditions_type=Establishment
 
 
}}
 
}}
 
{{process conditions
 
{{process conditions
 +
|process_conditions_num_id=3
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 +
|process_conditions_type=Administrative
 
|process_conditions_name=The person concerned may not have appointed a representative for VAT purposes in Greece at the same time.
 
|process_conditions_name=The person concerned may not have appointed a representative for VAT purposes in Greece at the same time.
−
|process_conditions_num_id=3
 
−
|process_conditions_type=Administrative
 
−
}}
 
−
{{process provision digital locations
 
−
|process_provision_digital_location_description=Sending the Declaration by e-mail to Athens
 
−
|process_provision_digital_location_title=DON'T TAKE ATHINESS
 
−
|process_provision_digital_location_url=Doy.a-athinon@aade.gr
 
 
}}
 
}}
 
{{process rules
 
{{process rules
−
|process_rule_article=35, 36
+
|process_rule_type=Law
 
|process_rule_decision_number=2859
 
|process_rule_decision_number=2859
 
|process_rule_decision_year=2000
 
|process_rule_decision_year=2000
 +
|process_rule_article=35, 36
 
|process_rule_description=Taxable persons (Article 35(1)): - (b) - the taxable person established in another Member State - who is established in another Member State, for transactions in respect of which the place of taxation is situated in the country, other than those for which the taxable person is liable and in so far as he has not designated a tax representative, in accordance with paragraph 4 of Article 36. Obligations of taxable persons (Article 36(4)): - Case – Optional possibility of taxable persons established in another Member State of the European Union who do not have a place of establishment in Greece to designate a tax representative Amendments: - L.3453/2006 (VAT A 74), Article 5(1)d - N. 2992/2002 (VAT A 54/2002), Article 18(3)
 
|process_rule_description=Taxable persons (Article 35(1)): - (b) - the taxable person established in another Member State - who is established in another Member State, for transactions in respect of which the place of taxation is situated in the country, other than those for which the taxable person is liable and in so far as he has not designated a tax representative, in accordance with paragraph 4 of Article 36. Obligations of taxable persons (Article 36(4)): - Case – Optional possibility of taxable persons established in another Member State of the European Union who do not have a place of establishment in Greece to designate a tax representative Amendments: - L.3453/2006 (VAT A 74), Article 5(1)d - N. 2992/2002 (VAT A 54/2002), Article 18(3)
 +
|process_rule_gazette_doc_number=248
 
|process_rule_gazette_doc_issue=Α
 
|process_rule_gazette_doc_issue=Α
−
|process_rule_gazette_doc_number=248
 
−
|process_rule_type=Law
 
 
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20000100248
 
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20000100248
 
}}
 
}}
 
{{process rules
 
{{process rules
−
|process_rule_ada=ΒΛ4ΜΗ-6ΤΦ
+
|process_rule_type=Ministerial Decision
−
|process_rule_article=1- 4
 
 
|process_rule_decision_number=ΠΟΛ.1113
 
|process_rule_decision_number=ΠΟΛ.1113
 
|process_rule_decision_year=2013
 
|process_rule_decision_year=2013
 +
|process_rule_article=1- 4
 
|process_rule_description=Procedure for the allocation of VAT and the submission of periodic VAT returns for the payment of tax by taxable persons established in another Member State of the European Union: - Article 1 - Procedure for the award of ΑΓΠΑ - Article 2 - Submission of VAT returns and payment of tax - Article 3 - Method of payment of a Contractor - Article 4 - Entry into force
 
|process_rule_description=Procedure for the allocation of VAT and the submission of periodic VAT returns for the payment of tax by taxable persons established in another Member State of the European Union: - Article 1 - Procedure for the award of ΑΓΠΑ - Article 2 - Submission of VAT returns and payment of tax - Article 3 - Method of payment of a Contractor - Article 4 - Entry into force
 +
|process_rule_gazette_doc_number=1252
 
|process_rule_gazette_doc_issue=Β
 
|process_rule_gazette_doc_issue=Β
−
|process_rule_gazette_doc_number=1252
+
|process_rule_ada=ΒΛ4ΜΗ-6ΤΦ
−
|process_rule_type=Ministerial Decision
 
 
|process_rule_url=https://diavgeia.gov.gr/decision/view/%CE%92%CE%9B4%CE%9C%CE%97-6%CE%A4%CE%A6
 
|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 rules
−
|process_rule_ada=ΒΙ04Η-ΘΦΒ
+
|process_rule_type=Decision
−
|process_rule_article=ΜΟΝΟ
 
 
|process_rule_decision_number=Π0Λ.1089
 
|process_rule_decision_number=Π0Λ.1089
 
|process_rule_decision_year=2014
 
|process_rule_decision_year=2014
 +
|process_rule_article=ΜΟΝΟ
 
|process_rule_description=Amendment of Decision No 1113/23.5.2013 of the Minister of Finance and the Deputy Minister of Finance, ‘Procedure for the award of Α.Φ.Μ. and submission of periodic VAT returns for the payment of tax by taxable persons established in another Member State of the European Union.
 
|process_rule_description=Amendment of Decision No 1113/23.5.2013 of the Minister of Finance and the Deputy Minister of Finance, ‘Procedure for the award of Α.Φ.Μ. and submission of 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_gazette_doc_issue=Β
−
|process_rule_gazette_doc_number=961
+
|process_rule_ada=ΒΙ04Η-ΘΦΒ
−
|process_rule_type=Decision
 
 
|process_rule_url=https://diavgeia.gov.gr/decision/view/%CE%92%CE%9904%CE%97-%CE%98%CE%A6%CE%92
 
|process_rule_url=https://diavgeia.gov.gr/decision/view/%CE%92%CE%9904%CE%97-%CE%98%CE%A6%CE%92
 
}}
 
}}
 
{{process rules
 
{{process rules
−
|process_rule_ada=ΩΒΜΥΗ-ΧΔΔ
+
|process_rule_type=Decision
−
|process_rule_article=1- 3
 
 
|process_rule_decision_number=ΠΟΛ.1153
 
|process_rule_decision_number=ΠΟΛ.1153
 
|process_rule_decision_year=2016
 
|process_rule_decision_year=2016
 +
|process_rule_article=1- 3
 
|process_rule_description=Modification and supplementation of Poll 1113/13 decision of Minister of Finance “Procedure for the issue of Α.Φ.M. and submission of periodic VAT declarations for the payment of tax by taxable persons established in another Member State of the European Union”.
 
|process_rule_description=Modification and supplementation of Poll 1113/13 decision of Minister of Finance “Procedure for the issue of Α.Φ.M. and submission of periodic VAT declarations 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_gazette_doc_issue=Β
−
|process_rule_gazette_doc_number=3511
+
|process_rule_ada=ΩΒΜΥΗ-ΧΔΔ
−
|process_rule_type=Decision
 
 
|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_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 steps
 +
|process_step_num_id=1
 +
|process_step_exit=No
 
|process_step_child=No
 
|process_step_child=No
 +
|process_step_title=Receipt of the Declaration of Annex I to POL.1113/2013 by email from the First D.C. Athens
 +
|process_step_official=Competent Employee
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=3600
 +
|process_step_duration_max=25200
 
|process_step_description=The competent official of the Department of Administrative and Computer Support receives the ACCOUNTING DECLARATION A.F.M. /ENERATION OF COMMUNITY SUPPORTS WITHOUT INSTALLATION IN THE GREECE.
 
|process_step_description=The competent official of the Department of Administrative and Computer Support receives the ACCOUNTING DECLARATION A.F.M. /ENERATION OF COMMUNITY SUPPORTS WITHOUT INSTALLATION IN THE GREECE.
−
|process_step_duration_max=25200
 
−
|process_step_duration_min=3600
 
−
|process_step_exit=No
 
−
|process_step_implementation=Manual Action
 
−
|process_step_num_id=1
 
−
|process_step_official=Competent Employee
 
−
|process_step_title=Receipt of the Declaration of Annex I to POL.1113/2013 by email from the First D.C. Athens
 
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=2
 +
|process_step_exit=No
 
|process_step_child=No
 
|process_step_child=No
 +
|process_step_title=Statement Check
 +
|process_step_official=Competent Employee
 +
|process_step_implementation=Inspection
 +
|process_step_duration_min=86400
 +
|process_step_duration_max=259200
 
|process_step_description=The official responsible shall check the statement submitted in respect of: (1) its completeness (2) the correctness of the information declared following verification by VIES 3) of the existence of another VTS in Greece, in the name of the person concerned, by means of a definition of a tax representative or by any other reason.
 
|process_step_description=The official responsible shall check the statement submitted in respect of: (1) its completeness (2) the correctness of the information declared following verification by VIES 3) of the existence of another VTS in Greece, in the name of the person concerned, by means of a definition of a tax representative or by any other reason.
−
|process_step_duration_max=259200
 
−
|process_step_duration_min=86400
 
−
|process_step_exit=No
 
−
|process_step_implementation=Inspection
 
−
|process_step_num_id=2
 
−
|process_step_official=Competent Employee
 
−
|process_step_title=Statement Check
 
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=3
 +
|process_step_exit=No
 
|process_step_child=Yes
 
|process_step_child=Yes
−
|process_step_description=Where it is found that the necessary conditions are not met, the applicant shall be rejected and not granted IT.
+
|process_step_previous_child_selector=2
−
|process_step_duration_max=3600
 
−
|process_step_duration_min=1800
 
−
|process_step_exit=No
 
−
|process_step_implementation=Manual Action
 
−
|process_step_num_id=3
 
−
|process_step_official=Competent Employee
 
 
|process_step_previous_child=2
 
|process_step_previous_child=2
−
|process_step_previous_child_selector=2
 
 
|process_step_title=Refusal to inject DVT
 
|process_step_title=Refusal to inject DVT
 +
|process_step_official=Competent Employee
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=1800
 +
|process_step_duration_max=3600
 +
|process_step_description=Where it is found that the necessary conditions are not met, the applicant shall be rejected and not granted IT.
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=4
 +
|process_step_exit=No
 
|process_step_child=Yes
 
|process_step_child=Yes
−
|process_step_description=The responsible Director shall approve the refusal to grant.
+
|process_step_previous_child_selector=3
−
|process_step_duration_max=86400
 
−
|process_step_duration_min=86400
 
−
|process_step_exit=No
 
−
|process_step_implementation=Signature
 
−
|process_step_num_id=4
 
−
|process_step_official=Competent Director
 
 
|process_step_previous_child=3
 
|process_step_previous_child=3
−
|process_step_previous_child_selector=3
 
 
|process_step_title=Approval of refusal of administration
 
|process_step_title=Approval of refusal of administration
 +
|process_step_official=Competent Director
 +
|process_step_implementation=Signature
 +
|process_step_duration_min=86400
 +
|process_step_duration_max=86400
 +
|process_step_description=The responsible Director shall approve the refusal to grant.
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=5
 +
|process_step_exit=No
 
|process_step_child=Yes
 
|process_step_child=Yes
−
|process_step_description=A summary message shall be drawn up and sent to the person concerned by which he is informed of the rejection of his request.
+
|process_step_previous_child_selector=4
−
|process_step_duration_max=7200
 
−
|process_step_duration_min=3600
 
−
|process_step_exit=No
 
−
|process_step_implementation=Manual Action
 
−
|process_step_num_id=5
 
−
|process_step_official=Competent Employee
 
 
|process_step_previous_child=4
 
|process_step_previous_child=4
−
|process_step_previous_child_selector=4
 
 
|process_step_title=Information to a taxpayer
 
|process_step_title=Information to a taxpayer
 +
|process_step_official=Competent Employee
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=3600
 +
|process_step_duration_max=7200
 +
|process_step_description=A summary message shall be drawn up and sent to the person concerned by which he is informed of the rejection of his request.
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=6
 +
|process_step_exit=No
 
|process_step_child=Yes
 
|process_step_child=Yes
−
|process_step_description=Where all the conditions required are met, the responsible official shall enter the start declaration into the TAXIS registry subsystem.
+
|process_step_previous_child_selector=2
−
|process_step_duration_max=172800
 
−
|process_step_duration_min=86400
 
−
|process_step_exit=No
 
−
|process_step_implementation=Manual Action
 
−
|process_step_num_id=6
 
−
|process_step_official=Competent Employee
 
 
|process_step_previous_child=2
 
|process_step_previous_child=2
−
|process_step_previous_child_selector=2
 
 
|process_step_title=Entry into the TAXIS registry subsystem of the start declaration
 
|process_step_title=Entry into the TAXIS registry subsystem of the start declaration
 +
|process_step_official=Competent Employee
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=86400
 +
|process_step_duration_max=172800
 +
|process_step_description=Where all the conditions required are met, the responsible official shall enter the start declaration into the TAXIS registry subsystem.
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=7
 +
|process_step_exit=No
 
|process_step_child=Yes
 
|process_step_child=Yes
−
|process_step_description=LNG shall be granted to the applicant.
+
|process_step_previous_child_selector=6
−
|process_step_duration_max=3600
 
−
|process_step_duration_min=1800
 
−
|process_step_exit=No
 
−
|process_step_implementation=Software action
 
−
|process_step_num_id=7
 
−
|process_step_official=Competent Employee
 
 
|process_step_previous_child=6
 
|process_step_previous_child=6
−
|process_step_previous_child_selector=6
 
 
|process_step_title=Invented name
 
|process_step_title=Invented name
 +
|process_step_official=Competent Employee
 +
|process_step_implementation=Software action
 +
|process_step_duration_min=1800
 +
|process_step_duration_max=3600
 +
|process_step_description=LNG shall be granted to the applicant.
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=8
 +
|process_step_exit=No
 
|process_step_child=Yes
 
|process_step_child=Yes
−
|process_step_description=A certificate of APPLICATION issued, signed by the Head of the IO of Athenon, is issued.
+
|process_step_previous_child_selector=7
−
|process_step_duration_max=25200
 
−
|process_step_duration_min=7200
 
−
|process_step_exit=No
 
−
|process_step_implementation=Manual Action
 
−
|process_step_num_id=8
 
−
|process_step_official=Competent Director
 
 
|process_step_previous_child=7
 
|process_step_previous_child=7
−
|process_step_previous_child_selector=7
 
 
|process_step_title=Drawing up a reply document and signature
 
|process_step_title=Drawing up a reply document and signature
 +
|process_step_official=Competent Director
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=7200
 +
|process_step_duration_max=25200
 +
|process_step_description=A certificate of APPLICATION issued, signed by the Head of the IO of Athenon, is issued.
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=9
 +
|process_step_exit=No
 
|process_step_child=Yes
 
|process_step_child=Yes
−
|process_step_description=The official responsible shall inform the VDU to the person concerned by e-mail, informing the Indirect Taxation Application Directorate - Section A and the Audit Directorate - Section F.
+
|process_step_previous_child_selector=8
−
|process_step_duration_max=7200
 
−
|process_step_duration_min=3600
 
−
|process_step_exit=No
 
−
|process_step_implementation=Manual Action
 
−
|process_step_num_id=9
 
−
|process_step_official=Competent Employee
 
 
|process_step_previous_child=8
 
|process_step_previous_child=8
−
|process_step_previous_child_selector=8
 
 
|process_step_title=Send an e-mail
 
|process_step_title=Send an e-mail
 +
|process_step_official=Competent Employee
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=3600
 +
|process_step_duration_max=7200
 +
|process_step_description=The official responsible shall inform the VDU to the person concerned by e-mail, informing the Indirect Taxation Application Directorate - Section A and the Audit Directorate - Section F.
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=10
 +
|process_step_exit=No
 
|process_step_child=Yes
 
|process_step_child=Yes
−
|process_step_description=If the indication (X) has been selected in the fields of Change and Tax Representative, and if all the information in the declaration is duly completed, the responsible official shall inform the TAXIS registry subsystem of the change, maintaining the same AFM.
+
|process_step_previous_child_selector=2
−
|process_step_duration_max=172800
 
−
|process_step_duration_min=86400
 
−
|process_step_exit=No
 
−
|process_step_implementation=Manual Action
 
−
|process_step_num_id=10
 
−
|process_step_official=Competent Employee
 
 
|process_step_previous_child=2
 
|process_step_previous_child=2
−
|process_step_previous_child_selector=2
 
 
|process_step_title=Difference and withdrawal of tax agent while maintaining him A.F.M.
 
|process_step_title=Difference and withdrawal of tax agent while maintaining him A.F.M.
 +
|process_step_official=Competent Employee
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=86400
 +
|process_step_duration_max=172800
 +
|process_step_description=If the indication (X) has been selected in the fields of Change and Tax Representative, and if all the information in the declaration is duly completed, the responsible official shall inform the TAXIS registry subsystem of the change, maintaining the same AFM.
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=11
 +
|process_step_exit=No
 
|process_step_child=Yes
 
|process_step_child=Yes
−
|process_step_description=A certificate of change is issued, signed by the Head of the First Athenon.
+
|process_step_previous_child_selector=10
−
|process_step_duration_max=25200
 
−
|process_step_duration_min=7200
 
−
|process_step_exit=No
 
−
|process_step_implementation=Manual Action
 
−
|process_step_num_id=11
 
−
|process_step_official=Competent Director
 
 
|process_step_previous_child=10
 
|process_step_previous_child=10
−
|process_step_previous_child_selector=10
 
 
|process_step_title=Drawing up a reply document and signature
 
|process_step_title=Drawing up a reply document and signature
 +
|process_step_official=Competent Director
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=7200
 +
|process_step_duration_max=25200
 +
|process_step_description=A certificate of change is issued, signed by the Head of the First Athenon.
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=12
 +
|process_step_exit=No
 
|process_step_child=Yes
 
|process_step_child=Yes
−
|process_step_description=The staff member concerned shall notify the certificate of change to the person concerned.
+
|process_step_previous_child_selector=11
−
|process_step_duration_max=7200
 
−
|process_step_duration_min=3600
 
−
|process_step_exit=No
 
−
|process_step_implementation=Manual Action
 
−
|process_step_num_id=12
 
−
|process_step_official=Competent Director
 
 
|process_step_previous_child=11
 
|process_step_previous_child=11
−
|process_step_previous_child_selector=11
 
 
|process_step_title=Send an e-mail
 
|process_step_title=Send an e-mail
 +
|process_step_official=Competent Director
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=3600
 +
|process_step_duration_max=7200
 +
|process_step_description=The staff member concerned shall notify the certificate of change to the person concerned.
 
}}
 
}}
 
{{process steps
 
{{process steps
 +
|process_step_num_id=13
 +
|process_step_exit=Yes
 
|process_step_child=No
 
|process_step_child=No
 +
|process_step_title=File
 +
|process_step_official=Competent Employee
 +
|process_step_implementation=Manual Action
 +
|process_step_duration_min=900
 +
|process_step_duration_max=1800
 
|process_step_description=The declaration and correspondence shall be filed in the special archive held by the Department of Registry of Athens.
 
|process_step_description=The declaration and correspondence shall be filed in the special archive held by the Department of Registry of Athens.
−
|process_step_duration_max=1800
+
}}
−
|process_step_duration_min=900
+
{{process provision digital locations
−
|process_step_exit=Yes
+
|process_provision_digital_location_title=DON'T TAKE ATHINESS
−
|process_step_implementation=Manual Action
+
|process_provision_digital_location_url=Doy.a-athinon@aade.gr
−
|process_step_num_id=13
+
|process_provision_digital_location_description=Sending the Declaration by e-mail to Athens
−
|process_step_official=Competent Employee
 
−
|process_step_title=File
 
 
}}
 
}}
 
{{process useful links
 
{{process useful links

Revision as of 13:11, 27 March 2023



86a52e04-6bd0-42d9-a65c-13472ee04ec3 590700 Εγγραφή στην Ελλάδα για την εκπλήρωση δηλωτικών υποχρεώσεων για σκοπούς Φ.Π.Α. επιχείρησης εγκατεστημένης σε άλλο κράτος-μέλος της ΕΕ

At a glance

Points of service

1st Tax Office of Athens, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Digital provision points

  • The service is not provided digitally

Number of required documents

Not required

Fees

Provided without cost

Estimated Time

5 days

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.

Basic information

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

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

Authority responsible for the provision of the procedure

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

Service / organizational unit of a authority entity

Competent Public Financial Services

Provided to

Businesses, Legal Entities, Self-employed

Related links


Last update

13/06/2024

Application

Application Type

Declaration

Submission by:

Presented by the applicant (email)

Submitted by:

Legal entities, Legal entities under private law, Persons, Public entities

Title

Statement of performance A.F.M. / Start of work of Community subjects without establishment in Greece

Relevant link

http://www.aade.gr/sites/default/files/2017-01/dereg declofchanges.doc

What you will need

Means of authentication, identification and signature

VIES system

    Print

    Requirements

      Fees

        Related

        Means of redress or appeal:

        Administrative appeal

        Rules concerning a lack of reply from the competent authority and the legal consequences for the use:

        Other

        If it is not possible to verify the data through VIES

        Output & Results

        Output

        Registry update

        Steps

          Digital steps

            Other information

            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

            Official title

            – Registration in Greece, for VAT declaration purposes, of an enterprise established in another EU Member State

            Languages supported

            Greek, English

            Ways of provision

            Cross-border

            Registries updated

            Φορολογικό μητρώο

            Legislation

              Categories

              Τype of procedure

              Declarations, Registrations, Registries

              Trigger

              Applied for

              Trigger (submission method)

              Application (handwritten), email

              Life events

              Value added tax (VAT)

              Type

              Outgoing
              L1

              ,,,,


            • 1 Tax The person concerned should be a taxable person and have received VAT for VAT purposes in the Member State of establishment.


              No No

            • 2 Establishment The taxable person interested in receiving VAT returns to Greece should be established in another Member State of the European Union.


              No No

            • 3 Administrative The person concerned may not have appointed a representative for VAT purposes in Greece at the same time.


              No No

            • Law 35, 36 2859 2000 248 Α

              Description Taxable persons (Article 35(1)): - (b) - the taxable person established in another Member State - who is established in another Member State, for transactions in respect of which the place of taxation is situated in the country, other than those for which the taxable person is liable and in so far as he has not designated a tax representative, in accordance with paragraph 4 of Article 36. Obligations of taxable persons (Article 36(4)): - Case – Optional possibility of taxable persons established in another Member State of the European Union who do not have a place of establishment in Greece to designate a tax representative Amendments: - L.3453/2006 (VAT A 74), Article 5(1)d - N. 2992/2002 (VAT A 54/2002), Article 18(3)

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20000100248

            • Ministerial Decision 1- 4 ΠΟΛ.1113 2013 1252 Β

              Description Procedure for the allocation of VAT and the submission of periodic VAT returns for the payment of tax by taxable persons established in another Member State of the European Union: - Article 1 - Procedure for the award of ΑΓΠΑ - Article 2 - Submission of VAT returns and payment of tax - Article 3 - Method of payment of a Contractor - Article 4 - Entry into force

              Legal references https://diavgeia.gov.gr/decision/view/%CE%92%CE%9B4%CE%9C%CE%97-6%CE%A4%CE%A6

              ΑΔΑ ΒΛ4ΜΗ-6ΤΦ

            • Decision ΜΟΝΟ Π0Λ.1089 2014 961 Β

              Description Amendment of Decision No 1113/23.5.2013 of the Minister of Finance and the Deputy Minister of Finance, ‘Procedure for the award of Α.Φ.Μ. and submission of periodic VAT returns for the payment of tax by taxable persons established in another Member State of the European Union.

              Legal references https://diavgeia.gov.gr/decision/view/%CE%92%CE%9904%CE%97-%CE%98%CE%A6%CE%92

              ΑΔΑ ΒΙ04Η-ΘΦΒ

            • Decision 1- 3 ΠΟΛ.1153 2016 3511 Β

              Description Modification and supplementation of Poll 1113/13 decision of Minister of Finance “Procedure for the issue of Α.Φ.M. and submission of periodic VAT declarations for the payment of tax by taxable persons established in another Member State of the European Union”.

              Legal references 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

              ΑΔΑ ΩΒΜΥΗ-ΧΔΔ

            • 1 Receipt of the Declaration of Annex I to POL.1113/2013 by email from the First D.C. Athens

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              Description The competent official of the Department of Administrative and Computer Support receives the ACCOUNTING DECLARATION A.F.M. /ENERATION OF COMMUNITY SUPPORTS WITHOUT INSTALLATION IN THE GREECE.

              No No


            • 2 Statement Check

              Responsible for Implementation Competent Employee

              Μethod of Implementation Inspection

              Description The official responsible shall check the statement submitted in respect of: (1) its completeness (2) the correctness of the information declared following verification by VIES 3) of the existence of another VTS in Greece, in the name of the person concerned, by means of a definition of a tax representative or by any other reason.

              No No


            • 3 Refusal to inject DVT

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              Description Where it is found that the necessary conditions are not met, the applicant shall be rejected and not granted IT.

              Yes No


            • 4 Approval of refusal of administration

              Responsible for Implementation Competent Director

              Μethod of Implementation Signature

              Description The responsible Director shall approve the refusal to grant.

              Yes No


            • 5 Information to a taxpayer

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              Description A summary message shall be drawn up and sent to the person concerned by which he is informed of the rejection of his request.

              Yes No


            • 6 Entry into the TAXIS registry subsystem of the start declaration

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              Description Where all the conditions required are met, the responsible official shall enter the start declaration into the TAXIS registry subsystem.

              Yes No


            • 7 Invented name

              Responsible for Implementation Competent Employee

              Μethod of Implementation Software action

              Description LNG shall be granted to the applicant.

              Yes No


            • 8 Drawing up a reply document and signature

              Responsible for Implementation Competent Director

              Μethod of Implementation Manual Action

              Description A certificate of APPLICATION issued, signed by the Head of the IO of Athenon, is issued.

              Yes No


            • 9 Send an e-mail

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              Description The official responsible shall inform the VDU to the person concerned by e-mail, informing the Indirect Taxation Application Directorate - Section A and the Audit Directorate - Section F.

              Yes No


            • 10 Difference and withdrawal of tax agent while maintaining him A.F.M.

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              Description If the indication (X) has been selected in the fields of Change and Tax Representative, and if all the information in the declaration is duly completed, the responsible official shall inform the TAXIS registry subsystem of the change, maintaining the same AFM.

              Yes No


            • 11 Drawing up a reply document and signature

              Responsible for Implementation Competent Director

              Μethod of Implementation Manual Action

              Description A certificate of change is issued, signed by the Head of the First Athenon.

              Yes No


            • 12 Send an e-mail

              Responsible for Implementation Competent Director

              Μethod of Implementation Manual Action

              Description The staff member concerned shall notify the certificate of change to the person concerned.

              Yes No


            • 13 File

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              Description The declaration and correspondence shall be filed in the special archive held by the Department of Registry of Athens.

              No Yes




            • Manual for I.F.M./V.A., for operations inside and outside the EU.


            • Ministerial Dedication POL.1113/2013 (English Version) - Initial version


            • Guide with user information for the eventing of T.I.N./VAT RegistrationNumber and the submission of VAT Returnsby taxable persons, who is located in another Member-state of the EU or in a country (non-EU) country
              • Retrieved from "https://en.mitos.gov.gr/index.php?title=ΔΔ:Registration_in_Greece,_for_VAT_declaration_purposes,_of_an_enterprise_established_in_another_EU_Member_State&oldid=62796"
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