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
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
Application
Application Type
Declaration
Submission by:
Presented by the applicant (email)
Submitted by:
Legal entities, Legal entities under private law, Persons, Public entities
Title
declaration of assignment of TIN/ commencement of operations of Community taxable persons without establishment in Greece
What you will need
Means of authentication, identification and signature
Related
Means of redress or appeal:
Rules concerning a lack of reply from the competent authority and the legal consequences for the use:
If it is not possible to verify the data through VIES
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
Categories
Trigger (submission method)
Application (handwritten), email
L1
ΔΔ
3
0
0
73401
No
293400
94500
-1
VIES system
Other
749594
73401
858677
EU-GO (support), SDG"SDG" is not in the list (EU-GO, EU-GO (support)) of allowed values for the "Process source" property.
Input in another process
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.
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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
ΠΟΛ.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
Π0Λ.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
ΠΟΛ.1153
2016
3511
Β
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
http://elib.aade.gr/elib/view?d=/gr/other/2018/23/
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
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