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| Line 57: |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Tax | | |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 applicant must be a taxable person and must have received a tax identification number for VAT purposes in their Member State of establishment |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| Line 63: |
Line 63: |
| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Establishment | | |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 a TIN in Greece in order to submit VAT declarations must be established in another EU Member State. |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| Line 69: |
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| | |process_conditions_alternative=No | | |process_conditions_alternative=No |
| | |process_conditions_type=Administrative | | |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 interested taxable person may not have appointed, at the same time, a tax representative for VAT purposes in Greece. |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 76: |
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| | |process_rule_decision_year=2000 | | |process_rule_decision_year=2000 |
| | |process_rule_article=35, 36 | | |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)): |
| | + | - case b – the taxable person established within another Member State, for transactions carried out by him, for which the place of taxation is within the territory of Greece, except for transactions for which the recipient is liable and where he has not appointed a tax representative, in accordance with Article 36(4)(e). |
| | + | Obligations of taxable persons (Article 36(4)): |
| | + | - case e – optional possibility for taxable persons established in another EU Member State who do not have an establishment in Greece to appoint a tax representative |
| | + | Amendments: |
| | + | - Law 3453/2006 (GG I/74), Article 5(1d) |
| | + | - Law 2992/2002 (GG I/54/2002), Article 18(3) |
| | |process_rule_gazette_doc_number=248 | | |process_rule_gazette_doc_number=248 |
| | |process_rule_gazette_doc_issue=Α | | |process_rule_gazette_doc_issue=Α |
| Line 86: |
Line 92: |
| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| | |process_rule_article=1- 4 | | |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 assignment of TINs and the submission of periodic VAT returns for the payment of VAT by taxable persons established in another Member State of the European Union: |
| | + | - Article 1 – Procedure for assigning TIN |
| | + | - Article 2 – Submission of VAT returns and payment of VAT |
| | + | - Article 3 – Contractor’s method of payment |
| | + | - Article 4 – Entry into force |
| | |process_rule_gazette_doc_number=1252 | | |process_rule_gazette_doc_number=1252 |
| | |process_rule_gazette_doc_issue=Β | | |process_rule_gazette_doc_issue=Β |
| Line 97: |
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| | |process_rule_decision_year=2014 | | |process_rule_decision_year=2014 |
| | |process_rule_article=ΜΟΝΟ | | |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 Circular No 1113/23.5.2013 of the Minister for Finance and the Deputy Minister for Finance, ‘Procedure for assigning a TIN and submitting periodic VAT returns for the payment of tax by taxable persons established in another Member State of the European Union. |
| | |process_rule_gazette_doc_number=961 | | |process_rule_gazette_doc_number=961 |
| | |process_rule_gazette_doc_issue=Β | | |process_rule_gazette_doc_issue=Β |
| Line 108: |
Line 118: |
| | |process_rule_decision_year=2016 | | |process_rule_decision_year=2016 |
| | |process_rule_article=1- 3 | | |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=Amendment and supplementation of Decision Circular 1113/13 of the Minister and Deputy Minister for Finance ‘Procedure for assigning a TIN and submitting periodic VAT |
| | |process_rule_gazette_doc_number=3511 | | |process_rule_gazette_doc_number=3511 |
| | |process_rule_gazette_doc_issue=Β | | |process_rule_gazette_doc_issue=Β |
