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| Line 72: |
Line 72: |
| | |process_rule_article=35, 36 | | |process_rule_article=35, 36 |
| | |process_rule_description=Taxable persons (Article 35(1)): | | |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).
| + | |process_rule_gazette_doc_issue=Α |
| − | 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_url=https://api.et.gr/apiLAW/1/2000/2859/pdf |
| − | |process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20000100248 | |
| | }} | | }} |
| | + | |
| | {{process rules | | {{process rules |
| | |process_rule_type=Ministerial Decision | | |process_rule_type=Ministerial Decision |
| − | |process_rule_decision_number=Circular 1113 | + | |process_rule_decision_number=ΠΟΛ.1113 |
| | |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 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: | + | |process_rule_description=Procedure for granting a tax identification number and submitting periodic VAT returns for payment of the tax by taxable persons established in another Member State of the European Union: |
| − | - Article 1 – Procedure for assigning TIN
| + | |process_rule_gazette_doc_issue=Β |
| − | - 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_ada=ΒΛ4ΜΗ-6ΤΦ
| |
| | |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_type=Decision | | |process_rule_type=Decision |
| − | |process_rule_decision_number=Circular 1089 | + | |process_rule_decision_number=Π0Λ.1089 |
| | |process_rule_decision_year=2014 | | |process_rule_decision_year=2014 |
| − | |process_rule_article=ΜΟΝΟ | + | |process_rule_article=ONLY |
| − | |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_description=Amendment of Decision POL 1113/23.5.2013 of the Minister and Deputy Minister for Finance, “Procedure for assigning a tax-identification number and submitting periodic VAT returns for payment of the tax by taxable persons established in another Member State of the European Union. |
| | + | |process_rule_gazette_doc_issue=Β |
| | |process_rule_gazette_doc_number=961 | | |process_rule_gazette_doc_number=961 |
| − | |process_rule_ada=ΒΙ04Η-ΘΦΒ
| + | |process_rule_url=https://api.et.gr/apiFEK/2/2014/961/pdf |
| − | |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_type=Decision | | |process_rule_type=Decision |
| − | |process_rule_decision_number=Circular 1153 | + | |process_rule_decision_number=ΠΟΛ.1153 |
| | |process_rule_decision_year=2016 | | |process_rule_decision_year=2016 |
| | |process_rule_article=1- 3 | | |process_rule_article=1- 3 |
| − | |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_description=Amendment and supplement to Ministerial Decision POL 1113/13 of the Minister and Deputy Minister for Finance, “Procedure for assigning a tax-identification number and submitting periodic VAT returns for payment of the tax by taxable persons established in another Member State of the European Union”. |
| − | returns for the payment of tax by taxable persons established in another Member State of the European Union’. | + | |process_rule_gazette_doc_issue=Β |
| | |process_rule_gazette_doc_number=3511 | | |process_rule_gazette_doc_number=3511 |
| − | |process_rule_ada=ΩΒΜΥΗ-ΧΔΔ
| |
| | |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_num_id=1 |
