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

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
• Basic information
• Application
• What you will need
• Requirements
• Fees
• Related
• Output
• Steps
• Digital steps
• Other information
• Feedback
• Legislation
• Categories
• Show Procedure
  • Steps
  • Digital Steps

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

Service / organizational unit of a authority entity

1st Tax Office of Athens

Provided to

Businesses, Legal Entities, Self-employed

Related links

Validity duration

Indefinite

Last update

13/06/2024

Application

Application Type

Declaration

Submission by:

Presented by the applicant (email)

Submitted by:

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

Title

Declaration of assignment of TIN/ commencement of operations of Community taxable persons without establishment in Greece

Relevant link

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

Notes:

E-mail 1st Tax Office of Athens: doy.a-athinon@aade.gr

What you will need

Means of authentication, identification and signature

VIES system

Print

Requirements

Fees

Related

Means of redress or appeal:

Administrative appeal

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)

email, Application (handwritten)

Life events

Value added tax (VAT)

Type

Outgoing

L1

   ΔΔ
   
   3
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   73401
   
   No
   293400
   94500
   
   
   Indefinite
   VIES system
   Other
   749594
   
   858677
   
   
   8210
   
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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. 0.00 0.00 0 0 0 }} }} 5 days}}

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1 Tax The applicant must be a taxable person and must have received a tax identification number for VAT purposes in their Member State of establishment.

No No

2 Establishment The taxable person interested in receiving a TIN in Greece in order to submit VAT declarations must be established in another EU Member State.

No No

3 Administrative The interested taxable person may not have appointed, at the same time, a tax representative for VAT purposes in Greece.

No No

Law 35, 36 2859 2000 248 Α

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)

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

Ministerial Decision 1- 4 Circular 1113 2013 1252 Β

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

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 Circular 1089 2014 961 Β

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.

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 Circular 1153 2016 3511 Β

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 returns 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 of Ministerial Circular 1113/2013 by email from the 1st Tax Office of Athens

Responsible for Implementation Competent Employee

Μethod of Implementation Manual Action

Description The competent officer of the Administrative and Computer Support Department receives the declaration of assignment of TIN/commencement of operations of Community taxable persons without establishment in Greece.

No No

PT7H PT1H

2 Vetting of declaration

Responsible for Implementation Competent Employee

Μethod of Implementation Inspection

Description The competent officer checks the declaration submitted in respect of: 1) its completeness; 2) the accuracy of the information declared following verification with the VIES data; 3) any other tax identification number in Greece, in the name of the applicant, via appointment of a tax representative or for any other reason.

No No

P3D P1D

3 Refusal to assign a TIN

Responsible for Implementation Competent Employee

Μethod of Implementation Manual Action

Description If it is found that the necessary requirements are not met, the applicant’s request is rejected and no TIN is assigned.

Yes No

PT1H PT30M

2

4 Approval of refusal to assign

Responsible for Implementation Competent Director

Μethod of Implementation Signature

Description The competent director shall approve the refusal.

Yes No

P1D P1D

3

5 Notification of taxpayer

Responsible for Implementation Competent Employee

Μethod of Implementation Manual Action

Description A short message is prepared and sent to the applicant, informing them that their request has been rejected.

Yes No

PT2H PT1H

4

6 Entry of the declaration of commencement in the TAXIS register subsystem

Responsible for Implementation Competent Employee

Μethod of Implementation Manual Action

Description if all the required conditions are met, the competent officer will enter the declaration of commencement in the TAXIS registry subsystem.

Yes No

P2D P1D

2

7 Assignment of TIN

Responsible for Implementation Competent Employee

Μethod of Implementation Software action

Description The applicant is assigned a TIN.

Yes No

PT1H PT30M

6

8 Preparation of reply document and signing

Responsible for Implementation Competent Director

Μethod of Implementation Manual Action

Description A certificate of assignment of a TIN is issued and signed by the head of the 1st Tax Office of Athens.

Yes No

PT7H PT2H

7

9 Sending of an email

Responsible for Implementation Competent Employee

Μethod of Implementation Manual Action

Description The competent officer notifies the applicant of their TIN by email, notifying the Directorate of Application of Indirect Taxation – Section A and the Directorate of Audits – Section F.

Yes No

PT2H PT1H

8

10 Change and revocation of a tax representative while maintaining the same TIN

Responsible for Implementation Competent Employee

Μethod of Implementation Manual Action

Description If an indication (X) has been selected in the fields ‘Change’ and ‘Revocation of tax representative’, and if all the information in the declaration has been duly completed, the competent officer will notify the TAXIS Register subsystem of the change, maintaining the same tax identification number.

Yes No

P2D P1D

2

11 Preparation of reply document and signing

Responsible for Implementation Competent Director

Μethod of Implementation Manual Action

Description A certificate of change is issued and signed by the head of the 1st Tax Office of Athens.

Yes No

PT7H PT2H

10

12 Send of an e-mail

Responsible for Implementation Competent Director

Μethod of Implementation Manual Action

Description The competent officer shall notify the applicant of the confirmation of change.

Yes No

PT2H PT1H

11

13 Archiving

Responsible for Implementation Competent Employee

Μethod of Implementation Manual Action

Description The declaration and the related correspondence are filed in the special archive kept by the Registry Department of 1st Tax Office of Athens.

No Yes

PT30M PT15M

Manual for TIN/VAT, for enterprises inside and outside the EU

http://elib.aade.gr/elib/view?d=/gr/other/2018/23/ Manual for TIN/VAT, for enterprises inside and outside the EU

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

http://elib.aade.gr/elib/view?d=/gr/ap/2013/1113 ENGLISH VERSION/ Ministerial Dedication POL.1113/2013 (English Version) - Initial version