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WHERE CAN FOREIGN TRADERS OBTAIN INFORMATION ABOUT VAT REGISTRATION SYSTEM?
Foreign traders can obtain information about the Greek VAT system at the following
address:
Ministry of Economic Affairs and Finance
Directorate-General for Taxation
Directorate 14 - VAT
Sina 2-4,
GR - 10672 ATHENS
Tel.: (+30210) 3647203-5
Fax : +30210 364413

WHERE CAN VAT LEGISLATION AND IMPLEMENTING PROVISIONS BE FOUND?
IN WHAT LANGUAGES ARE THEY AVAILABLE?
VAT legislation and implementing provisions are available from the Ministry of
Economic Affairs and Finance referred to under question 1, in Greek Only.

WHEN MUST TRADERS REGISTER FOR VAT PURPOSES?
Foreign and domestic persons carrying out transactions which are liable to VAT have to
be registered for VAT. Transactions liable to tax are the supply of goods and services, the
import of goods and the intra-Community acquisition of goods effected for consideration,
within Greek territory, in the context of carrying out an economic activity
Once they have registered, the taxable persons receive a tax identification number, unless
they have already got one for other fiscal purposes, as there is no specific VAT
identification number.
The only exemption concerns farmers (natural persons) who are subject to the special
VAT scheme and who do not carry out intra-Community acquisitions of goods. Farmers
under the special VAT scheme who receive VAT refunds on their inputs are recorded in a
special farmers register.

IN WHAT CASES IS REGISTRATION UNNECESSARY BECAUSE THE PURCHASER OF
THE GOODS OR SERVICES IS A TAXABLE PERSON?
MAY FOREIGN TRADERS
REGISTER VOLUNTARILY IN THESE CASES?
Foreign traders need not register in the following cases:
a) where goods are delivered on Greek territory, within the framework of the
implementation of simplification measures relating to triangular transactions;
b) where services are supplied, and the purchaser of these services is the taxable person
(Article 9 of Directive 77/388/EEC).
In the above cases, foreign taxable traders may not register voluntarily

WHERE DO FOREIGN TRADERS HAVE TO APPLY TO REGISTER FOR VAT?
GIVE NAME OF COMPETENT BODY WITH ADDRESS
TELEPHONE NUMBER
FAX NUMBER
EMAIL ADDRESS
ETC
There is no special body dealing with the registration of foreign taxable persons.
They must register at the Local Tax Office
(∆ημόσιαΟικονομικήΥπηρεσία) in
the area where the foreign trader's tax representative (for third countries) or agent (for
Member States) is established.
Foreign traders subject to VAT may direct any queries they may have to the VAT
Directorate (see under question 1).
A list with all the details of the various DOYs is available on the webpage of the
Information Systems Secretariat-General at www.gsis.gov.gr.

DESCRIBE IN DETAIL THE PROCEDURE AND INDICATE THE SUPPORTING
DOCUMENTS TO BE SUBMITTED
FOR ISSUING TAX VAT IDENTIFICATION NUMBERS
IN PARTICULAR IN THE CASE OF FOREIGN TRADERS
The tax identification number (for VAT and direct taxation) is issued once the taxable
person has submitted a commencement of activity declaration. This declaration has to be
submitted before any operation has taken place.
If a foreign trader is legally established in Greece he is treated as a domestic taxable
person.
Traders not established in Greece must, before undertaking any activity which is liable to
VAT within Greece:
- appoint a tax representative, if they are taxable persons established in a third country;
- appoint a tax agent, if they are taxable persons established in a Member State of the
European Union.
The representative or the agent will submit a commencement of activity declaration on
behalf of the foreign trader to the competent Local Tax Office. A tax identification
number will then be issued as described above.
Together with the commencement of activity declaration, a document giving the name of
the tax representative or agent must also be submitted, translated into Greek.
Where the foreign operator registers in person, he must produce his passport, and where
the details are not entered in Latin characters, a certified translation of the passport is
required.

WHICH THRESHOLD DO YOU OPERATE AS REGARDS INTRACOMMUNITY
DISTANCES ELLING UNDER ARTICLE 28 B2 OF DIRECTIVE 91/680/EEC?

The threshold is 35 000 euros
 
WHICH THRESHOLD DO YOU OPERATE UNDER ARTICLE 28 A1A OF DIRECTIVE 77/388/EEC
(INTRACOMMUNITY ACQUISITIONS BY PERSONS QUALIFYING FOR A DEROGATION)
The threshold is 10 000 euros.

WHEN DOES A TAX REPRESENTATIVE HAVE TO BE APPOINTED?
A tax representative must be appointed where there is supply of goods or services, import
of goods or intra-Community acquisition of goods effected for consideration on Greek
territory.

Tax representatives are appointed on submission to the Local Tax Office of an
authorising document signed by the foreign trader, together with a declaration of
commencement of activity in Greece. This declaration must be certified by the Greek
consular authority where the trader is established, or by the authority designated for the
purposes of authentication in accordance with the Hague Convention of 5 October 1961.
In the case in point, the tax authority may require such guarantees as it considers
necessary in order to safeguard the public interest.

WHAT ARE THE RIGHTS AND OBLIGATIONS OF A TAX REPRESENTATIVE?
Tax representatives have the same rights and obligations as any other taxable person
established on Greek territory.
Tax representatives are jointly and severally liable with the persons they represent for the
payment of any tax, interest and fines arising from taxable operations in Greece.

IS A BANK GUARANTEE REQUIRED?
There is no obligation to submit a bank guarantee.

IS IT POSSIBLE TO APPOINT A TAX REPRESENTATIVE OR A TAX AGENT?
Since 1 January 2002, traders from other EU Member States have an obligation to
appoint a tax agent.

WHAT ARE THE RULES GOVERNING THE APPOINTMENT OF A TAX AGENT?
Tax agents are appointed on submission of an authorising document expressly stating that
the tax agent appointed is the trader's sole agent, and containing all the particulars of the
principal.
Tax agents may be any natural or legal person (except non-taxable legal persons) who is
already liable to tax and whose head office or permanent residence is in Greece.

WHAT ARE THE RIGHTS AND OBLIGATIONS OF A TAX AGENT?
Tax agents who accept their appointment must submit a commencement of activity
declaration on behalf of the taxable persons they represent, a copy of the authorising
document, and an official statement accepting their appointment as tax agents, to the
Local Tax Office (DOY) dealing with income tax or to the DOY where the agent has his
head office.
Taxable persons established in another EU Member State also have an obligation: (a) to
keep either second or third category records irrespective of their legal form, and (b) to
submit and keep the data stipulated in the Tax Records Code (KVS). The above
obligations are performed by the tax agent appointed in Greece.

INVOICES
WHAT ARE THE CONDITIONS GOVERNING THE ISSUE OF AN INVOICE?
Any domestic or foreign natural or legal person operating on Greek territory and aiming
to earn income from commercial, industrial or agricultural activity or a liberal profession
is obliged to issue and keep invoices, when making sales to other businesses.
The same obligations apply to utilities, consortia of firms, the State, other legal persons
other than partnerships, non-profit committees and associations, foreign missions and
international organisations.
In what circumstances?
The circumstances in which invoices must be issued are as follows:
(1) for the sale of goods on own account or for a third party, or for the right to import,
and the provision of services between businesses;
(2) where the business receives subsidies, financial aid, compensation, refunds of
indirect taxes, duties or interest, levies, other miscellaneous income and sums
credited to its account, provided this is acknowledged in writing;
(3) where goods belonging to third parties are sold by a representative or contract
work is carried out;
(4) where deductions or refunds are not recorded on any other invoice;
(5) in exceptional cases an invoice is issued by the purchaser when:
– the seller who is liable to issue an invoice refuses to do so;
– the seller is a farmer covered by the special VAT scheme and is therefore not
obliged to issue an invoice.
How soon after the sale or the supply of a service must the invoice be issued?
There are two cases where the time of issue of the invoice is important.
(1) The supply of goods. In this case the invoice is issued when the goods are
delivered or dispatched to the recipient. The invoice may be issued up to one
month later, but always within the same tax year, provided carriage was covered by
a consignment note.
(2) The supply of services. In this case the invoice is issued when supply is effected.
There are also special cases:
(a)when the supply of the service is spread over time. The invoice is issued when
part of the payment becomes due for the part of the service that has already
been provided (accrued income);
(b)in the case of construction and other technical works, the invoice is issued
within one month of provisional settlement of accounts, provided this is
within the same tax period as that of the settlement.
In the case of contracted services for a fixed period of time and a fixed fee,
the invoice is issued on payment. It may never be issued after the expiry of
the time limit set in the contract.
What information must appear on the invoice?
The date of issue, full identification of the parties, details of the transaction and the serial
numbers of any consignment notes issued for the carriage of the goods concerned.
Full details of a trader are his full name or company name, profession, address, tax
number and local tax office.
In transactions involving the State or equivalent bodies, international organisations and
foreign missions, the invoice should contain at least the name and the address.
Full details of a transaction are: in the case of a supply of goods, the type of goods, the
quantity, the unit of measurement and the unit price, and in the case of a supply of
services, the value or kind of services and the charge, broken down as necessary by VAT
rate (or without VAT). Any deductions must also be noted.
There are special cases where the invoice must contain additional information.
(a)An invoice issued by the representative of a foreign firm should give not only
the information mentioned above but also details of the bank via which the
transaction was effected, details of the foreign firm and the number of the
invoice or order form relating to the transaction.
(b)In the event of a return of goods, deductions and other discrepancies, without
VAT and referring to previous transactions, a credit invoice is issued
showing not only details of the parties concerned, but also the kind,
quantity, unit of measurement, price and value per VAT rate of the
returned goods, the amount of deductions and any discrepancies, the serial
number or numbers of the data of the transaction concerned by the return
or the deduction granted, and the VAT. The above numbers are not
required for discounts calculated on sales.
 
ARE THERE EXEMPTIONS FROM THE OBLIGATION TO ISSUE AN INVOICE?
IF SO TO WHAT CATEGORIES OF BUSINESS DO THEY APPLY?

The only cases where an invoice does not need to be issued are as follows:
(a)sales of immovable property, industrial plants, ships, motor vehicles, aircraft
and the like, provided a sales contract has been drawn up, and the sale of
shares, bills, bonds etc.;
(b)sales of non-mineral water, gas, electricity, thermal energy and the provision of
telecommunications, postal, banking, stock exchange and financial
services, provided that the undertakings selling those goods or services
issue other documents containing the information normally entered on an
invoice, except for the tax identification number and the name of the Local
Tax Office concerned, and that a copy of those documents is handed to the
customer;
(c)sales of goods which cannot be resold by the buyer, of a value per transaction
of up to 50 euro provided a retail receipt is issued.
For sales of goods or provision of services to the final consumer, a retail receipt is issued
instead of an invoice.

QUARTERLY VAT RETURNS
UNDER WHAT CIRCUMSTANCES IS A TRADER OBLIGED TO SUBMIT A VAT RETURN FORM?
VAT declarations are submitted by traders who:
(a)sell goods or provide services which are subject to VAT;
(b)acquire goods by way of intra-Community transactions.
VAT declarations are not submitted by small businesses with an annual turnover of less
than:9 000 for the supply of goods, or 4 000 for the supply of services.

IS FURTHER INFORMATION REQUIRED IN ADDITION TO THAT STIPULATED BY
ARTICLE 22(6) OF DIRECTIVE 77/388/EEC AS AMENDED BY DIRECTIVE 91/680/EEC?

In addition to the information stipulated by Article 22(6) of Directive 91/680/EEC, the
following must also be entered in the recapitulative statements: (1) the details of the local
tax authorities, (2) the currency used in the recapitulative statements (EUR), (3) a special
column for entering information relating to triangular transactions (Article 16(3) of
Directive 77/388/EEC) in the recapitulative statement of supplies form, and (4) a special
column for entering information relating to triangular - notional acquisitions in the
recapitulative statement of acquisitions form.

VAT IDENTIFICATION NUMBER
BE le numéro d'identification à la taxe sur la valeur ajoutée
BTW - identificatienummer
DK momsregistreringsnummer
DE Umsatzsteuer - Identifikationsnummer
EE käibemaksukohustuslasena registreerimise number
EL Arithmos Forologikou Mitroou FPA
ES el número de identificación a efectos del Impuesto sobre el Valor Añadido
FR le numéro d'identification à la taxe sur la valeur ajoutée
IE value added tax identification no.
IT il numero di registrazione IVA
CY Αριθμος εγγραφης ΦΠΑ Arithmos Egrafis FPA
LV pievienot
LT PVM mok tojo kodas
LU le numéro d'identification à la taxe sur la valeur ajoutée
HU MT numru ta’ l-identifikazzjoni tat-taxxa fuq il-valur miújud
value added tax identification number
NL BTW - identificatienummer
AT Umsatzsteuer - Identifikationsnummer
PT o número de identificação para efeitos do imposto sobre o valor acrescentado
SI identifikacijska številka za DDV
SK identifika  e ne e íslo pre da
FI arvonlisãverorekisterõintinumero
Mervärdesskatteregistreringsnummer (momsregistreringsnummer)
SE Mervärdesskatteregistreringsnummer (momsregistreringsnummer)
GB value added tax (VAT) registration no

















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