English version
HELLENIC REPUBLIC
MINISTRY OF FINANCE
A. General Secretariat for Public Revenue
I. D.G. of Taxation
D14 - Directorate of Value Added Tax
Department A
II. D. G. of Tax Audits and Collection of Public Revenue
1. Directorate of Collection Policy
Department D
2. Directorate of Audits
Department B
3. Directorate of Business Planning
Department C
III. D.G. of Administrative Support
D6 – Directorate of Organization
Departments A & B
B. General Secretariat for Information Systems
D30 – Directorate of Computer Applications
Departments A & B
C. General Secretariat of the Ministry of Finance
D.G. of Financial Services
1. Directorate of Budget & Fiscal Reports
Department A
2. Directorate of Financial Management
Department B
Postal address: Kar. Servias 10
Postal code: 10184 Athens
Information: N. Saitanis
P. Chronopoulou
Tel. No.: 210 3647202-5
210 3375885
Fax No.: 210-3645413, 210-3375368
E-mail: dfpa.a1@1992.syzefxis.gov.gr
des.c@mofadm.gr
SUBJECT: Procedure for the granting of T.I.N. (Tax Identification
Number and the submission of periodic VAT returns
regarding tax payment by taxable persons, who are
established in another member-state of the
European Union.
DECISION
THE MINISTER AND DEPUTY MINISTER
OF FINANCE
Having regard to:
1. The provisions of articles 35, 36, 38, 48, 59, paragraph 2 and article 64,
paragraph 3 of the VAT Code (Law No. 2859/2000 - Official Gazette 248
A΄/7.11.2000), as applicable.
2. The provisions of article 31, Law No. 2515/97 (Official Gazette 15 A΄/25.7.1997).
3. The provisions of article 32, Law No. 1828/1989 (Official Gazette 2 A΄/3.1.1989)
concerning “Reform of income tax and other provisions”.
4. The provisions of Law No. 2362/1995 (Official Gazette 247 A΄/27.11.1995)
concerning “Public Accounting, Control of public expenditure and other provisions”,
as amended and as applicable.
5. The provisions of the directive 2007/64/EC, as incorporated in article 49, Law No.
3862/2010 (Official Gazette 113 A΄/13.7.2010).
6. The provisions of Presidential Decree 113/2010 (Official Gazette 194
A΄/22.11.2010) concerning “Commitments by authorizing officers”.
7. The provisions of Presidential Decree 284/1988 concerning the “Organization
Chart of the Ministry of Finance” (Official Gazette 128 A΄/14.6.1988), as amended
and as applicable.
8. The Decision by the Minister of Finance POL 1178/7.12.2010 (Official Gazette
1916 B΄/9.12.2010).
9. The Decision by the Minister of Finance No. 1111374/9160/2152/0014/POL
1281/26.8.1993 (Official Gazette 700 B΄/9.9.1993).
10. The Decision by the Minister of Finance D5 1043321 EX 2011/18.3.2011
(Official Gazette 457 B΄/22.3.2011).
11. The Decision by the Minister of Finance POL 1212/23.11.2012 (Official Gazette
B΄ 3338/14.12.2012), concerning the procedure for the payment of assessed debts
by Local Tax Offices (D.O.Y.s) to credit institutions and Hellenic Post (EL.TA.), as to
individual debts (natural and non-natural persons) and those among them which are
under an installment payment agreement or a legislative regulation.
12. The provisions of the Council Regulation (EU) No. 904/7.10.2010 on
administrative cooperation and combating fraud in the field of Value Added Tax.
13. The Decision No. D5A 1004229 EX 2013/10.01.2013 concerning approval for
commitment of appropriation
14. The Decision by the Prime Minister and the Minister of Finance No. 07927 EX
2012 concerning “Delegation of responsibilities to the Deputy Minister of Finance
Georgios Mavraganis” (Official Gazette 2574 B΄/24.9.2012).
15. The need to establish a procedure for the granting of T.I.N., the submission of
VAT returns and the payment of tax due by taxable persons , who are established in
another member-state, carry out transactions within the country and have not
appointed a tax representative for this purpose.
16. The fact that, by implementing this decision, there will be an expenditure of
approximately 100,00 € chargeable to the state budget, which will be charged to the
appropriations for the Ministry of Finance (Special Entity 23110 – KAE 0874). At the
same time, there is a projected increase in VAT revenue by taxable persons , who
are established in other member-states.
WE DECIDE
The establishment of a procedure for the granting of T.I.N. (A.F.M.) / commencement of
business, the submission of periodic VAT returns and the payment of tax due by
taxable persons, who are established in another member-state of the European
Union, who do not have a T.I.N. in Greece and request it, for the payment of tax due
for transactions taxed within the country, without appointing a tax representative in
Greece. This procedure will be implemented until the completion of the T.I.N.
granting procedure electronically.
Article 1
TIN granting procedure
1. Taxable persons, who are not established in Greece but they are
established in another member state and carry out transactions, for which they are
liable to the payment of VAT in Greece, according to the provisions of par. 1b,
article 35 of VAT Code (Law no. 2859/2000), are liable to file a declaration for
commencement of business according to paragraph 1, article 36 of the same Code. In
cases where the above taxable persons do not appoint a tax representative, the TIN
is granted by the filing of the form of Annex 1 hereby, which is, only for the purposes
of its implementation, a TIN granting/ commencement of business declaration. This
declaration, form of which can be downloaded from the website of the Ministry of
Finance:
http://www.gsis.gr/gsis/info/gsis_site/Services/Polites/documents_e_entipa_2/declof
activity.doc, is submitted by an e-mail sent to the Local Tax Office (DOY) A΄ of Athens,
which is appointed as competent for the purposes of this Ministerial Decision, as well as for
the audit and imposition of tax, to the e-mail address: doyaathinon@1836.syzefxis.gov.gr.
2. According to the provisions of Regulation (EU) no. 904/2010, the
competent Local Tax Office (DOY), after having verified the declaration with the VIES
data, registers the commencement of business in the TAXIS Registry subsystem and
grants a TIN, which is notified to the person concerned by an e-mail, and informs the
14th Directorate of VAT- Department A, as well as the Directorate of Audits-
Department B.
3. The competent Local Tax Office does not grant a TIN and notifies the
person concerned by a brief message, in the following cases :
a. the data of the submitted declaration of Annex I have not been filled
in properly, or
b. the declaration data cannot be verified through VIES system, or
c. the taxable person has already been granted a TIN in Greece, through the
appointment of a tax representative or by any other cause.
4. The above declarations, as well as the relevant correspondence, are
filed in a separate file at the Registry department of the competent Local Tax Office.
Article 2
Filing of VAT returns and payment of tax
1. The persons referred to in paragraph 1, article 1, are required to file a
periodic return, electronically, for each calendar quarter. These persons have to file the
return by the 20th day of the month following the quarter, if there is a debit balance or
by the last day of the month following the quarter if there is no debit balance.
2. The periodic return is submitted electronically, by the filing of a form
that is available in the following website of the Ministry of Finance:
http://www1.gsis.gr/taxisnet/vat/protected/displayDeclarationTypes.htm. According
to the terms and conditions of Ministerial Decision POL 1178/7.12.2010 (Official
Gazette 1916/B/9.12.2010), for the submission of the periodic return electronically,
such persons are required to register in advance, as users of the electronic services
of the General Secretariat for Information Systems of the Ministry of Finance.
Notwithstanding what is defined in this Ministerial Decision, the code number is sent by the
competent Local Tax Office, via an email, to the e-mail address of the enterprise.
For the payment of the tax due, the taxable persons are required, provided
that they do not have the possibility to pay the amount due via a credit institution in
Greece, to give a credit transfer order (SEPA CREDIT TRANSFER) through any
credit institution which is included in the Single Euro Payments Area (SEPA),
according to what is defined in Law no. 3862/2010 (Official Gazette 113
A/13.7.2010) which incorporated the Directive 2007/64/EC, by stating the following
Greek State account details for VAT that is kept in the Bank of Greece:
BIC: BNGRGRAA
IBAN: GR8801000230000000481090500
Remittance Information (unstructured): payment identification or debt
identification.
In the information transmitted by the credit transfer order, the payment code
which is granted by the Ministry of Finance must be entered necessarily in the field
“Remittance Information”, as above, for the successful correlation between the
return and the amount paid and it is referred to as “payment identification” in the
special network TAXISnet, or the payment code granted by the Ministry of Finance
for the payment of the remaining amount due or for the payment of an installation
thereof, that is referred to as “debt identification” in the special network TAXISnet. In
order for the payment of the amount due to be accepted, it is required that the
amount which has been declared to be paid in the return fully matches the amount
which is actually paid by the credit transfer order.
3. The persons referred to in paragraph 1, article 1, are also required to
file an annual return, electronically, for each calendar year, by the 20th May of the
following calendar year.
Article 3
Payment for Dias SA (Inter banking System)
1. What is defined in the Ministerial Decision D5 1043321 EX
2011/18.3.2011 (Official Gazette 457 B/22.3.2011), excluding paragraphs 11 and
12, is in force, regarding the VAT collection by the Banks, its payment to the Greek
State via the services of DIAS SA company, the acceptance procedure for the
payment orders, and the information of the taxable persons for the payment of the
above amounts.
2. The fee for DIAS SA is 0,05 euros per valid transaction plus the
corresponding VAT. In order for these fees to be paid, DIAS SA submits a
clearance statement concerning its fees to the Directorate of Collection Policy
(SECTION - GSIS) for authentication, starting from the month following the
collection, which is then forwarded to the Directorate of Financial Management
together with the relevant invoices for the payment clearance.
Article 4
Entry into force
This Ministerial Decision, which is in force from the date of its issue, shall be
published in the Official Gazette.
Deputy Minister of Finance
Georgios Mavraganis
True Copy
The Head of the Secretariat
ANNEX Ι
ΥΠΟΥΡΓΕΙΟ ΟΙΚΟΝΟΜΙΚΩΝ
MINISTRY OF FINANCE
Δ.Ο.Υ. Α΄ ΑΘΗΝΩΝ
TAX OFFICE A ΄ ATHENS
ΔΗΛΩΣΗ ΑΠΟΔΟΣΗΣ Α.Φ.Μ. /ΕΝΑΡΞΗΣ ΕΡΓΑΣΙΩΝ ΚΟΙΝΟΤΙΚΩΝ ΥΠΟΚΕΙΜΕΝΩΝ ΧΩΡΙΣ
ΕΓΚΑΤΑΣΤΑΣΗ ΣΤΗΝ ΕΛΛΑΔΑ
DECLARATION FOR ISSUING VAT REGISTRATION NUMBER/COMMENCEMENT OF ACTIVITY FOR TAXABLE
PERSONS WITHOUT ESTABLISΗMENT IN GREECE
ΠΙΝΑΚΑΣ A1 ‐ TABLE A1
ΕΠΩΝΥΜΙΑ
NAME OF ENTITY
ΔΙΑΚΡΙΤΙΚΟΣ ΤΙΤΛΟΣ
TRADE NAME
ΜΟΡΦΗ [Α.Ε, Ε.Π.Ε, λοιπές]
LEGAL STATUS [S.A. , L.T.D., other]
ΠΙΝΑΚΑΣ Α2 – TABLE A2
ΑΡΕΝ [ ], ΘΗΛΥ [ ]
MALE [ ], FEMALE [ ]
ΕΠΩΝΥΜΟ
SURNAME
ΟΝΟΜΑ
FIRST NAME
ΕΠΩΝΥΜΟ ΠΑΤΕΡΑ
FATHER’S [SURNAME]
ΟΝΟΜΑ ΠΑΤΕΡΑ
FATHER’S FIRST NAME
ΕΠΩΝΥΜΟ ΜΗΤΕΡΑΣ
MOTHER’S [SURNAME]
ΟΝΟΜΑ ΜΗΤΕΡΑΣ
MOTHER’S FIRST NAME
ΗΜΕΡΟΜΗΝΙΑ ΓΕΝΝΗΣΗΣ
[Έτος – Μήνας – Ημέρα]
DATE OF BIRTH
[Year – Month – Day]
ΧΩΡΑ ΓΕΝΝΗΣΗΣ
PLACE OF BIRTH
ΥΠΗΚΟΟΤΗΤΑ
NATIONALITY
ΔΙΑΒΑΤΗΡΙΟ [ ] ή ΤΑΥΤΟΤΗΤΑ [ ],
[Αριθμός, Εκδούσα αρχή, Ημερομηνία έκδοσης ]
PASSPORT [ ] or IDENTITY CARD [ ],
[ Number ‐ Issuing Authority – Date of issue]
ΚΡΑΤΟΣ ‐ ΜΕΛΟΣ ΕΓΚΑΤΑΣΤΑΣΗΣ
MEMBER – STATE OF ESTABLISHMENT
Α.Φ.Μ. / Φ.Π.Α. ΚΡΑΤΟΥΣ ‐ ΜΕΛΟΥΣ
ΕΓΚΑΤΑΣΤΑΣΗΣ
VAT REGISTRATION NUMBER IN MEMBER
‐ STATE OF ESTABLISHMENT
Α.Φ.Μ. ΣΤΗΝ ΕΛΛΑΔΑ [αν υπάρχει]
VAT REGISTRATION NUMBER IN GREECE
[if applicable]
ΔΙΕΥΘΥΝΣΗ ΕΠΙΧΕΙΡΗΣΗΣ ΣΤΗ ΧΩΡΑ ΕΓΚΑΤΑΣΤΑΣΗΣ
BUSINESS ADDRESS IN THE COUNTRY OF ESTABLISHMENT
ΟΔΟΣ
STREET
ΑΡΙΘΜΟΣ
STREET No
ΤΑΧΥΔΡΟΜΙΚΟΣ ΚΩΔΙΚΑΣ
BUSINESS POSTAL CODE
ΠΟΛΗ
CITY
ΧΩΡΑ
COUNTRY
ΤΗΛΕΦΩΝΟ
TELEFONE Nr.
FAX Nr.
e‐mail
ΙΣΤΟΣΕΛΙΔΑ [αν υπάρχει]
WEBSITE [if applicable]
ΚΩΔΙΚΟΣ ΑΡΙΘΜΟΣ ΔΡΑΣΤΗΡΙΟΤΗΤΑΣ / ΚΑΤΗΓΟΡΙΑ
NACE / ΣΤΗ ΧΩΡΑ ΕΓΚΑΤΑΣΤΑΣΗΣ
NACE ACTIVITY CODE NUMBER/CATEGORY NAME /
IN COUNTRY OF ESTABLISHMENT
ΚΩΔΙΚΟΣ ΑΡΙΘΜΟΣ ΔΡΑΣΤΗΡΙΟΤΗΤΑΣ/
ΚΑΤΗΓΟΡΙΑ NACE / ΣΤΗΝ ΕΛΛΑΔΑ
NACE ACTIVITY CODE NUMBER /CATEGORY NAME /
IN GREECE
O ΔΗΛΩΝ/Η ΔΗΛΟΥΣΑ
SIGNATURE
Ημερομηνία /Date ........................... ....................................
Παρατηρήσεις: / Observations:
Ο πίνακας Α1 συμπληρώνεται από Νομικό Πρόσωπο / Table A1 shall be completed by legal entities
Ο πίνακας Α2 συμπληρώνεται από Φυσικό Πρόσωπο (Ατομική Επιχείρηση) / Table A2 shall be
completed by Natural Persons ( sole proprietorships)
Οι λοιποί πίνακες συμπληρώνονται από όλα τα πρόσωπα / The other tables shall be completed by all
(Natural Persons and legal entities)
Athens, 22.5.2013
POL: 1113
Minister of Finance
Yannis Stournaras