Issuance of a Tax Identification Number in Greece

Jul 26, 2023

When it comes to conducting business activities with the registration of your company in Greece, having a valid Greek tax identification number (TIN- in greek "AFM") is an absolute necessity for non-residents. This unique identification number is an essential requirement set by the Greek tax authorities for individuals and entities, ensuring compliance with tax regulations and facilitating financial transactions. In this article, we will outline the step-by-step procedure for obtaining a tax identification number from the tax office for residents abroad, making the process smooth and hassle-free.


Procedure

Obligation to obtain a Tax Identification Number (TIN) applies to domestic or foreign natural persons who:

  1. Have reached the age of 18.
  2. Intend to become self-employed.
  3. Are employees before their employment.
  4. Are obligated to submit an Income Tax declaration.
  5. Acquire assets that require registration (e.g., car, motorcycle, leisure craft, airplane, helicopter, etc.), as well as obtaining driving licenses for these.
  6. Request a Certificate of Tax Clearance, Certificates, or Attestations from the Tax Office.
  7. Need to submit Capital Statements (due to acquisition of assets, etc.).
  8. Are members, partners, or affiliated with businesses (General Partnerships, Limited Partnerships, Private Companies, Limited Liability Companies, Corporations, etc.).
  9. Act as representatives of taxpayers and perform acts of tax interest on their behalf (legal guardian of a minor inheritor, liquidator, tax representative, proxy, etc.).


The process of obtaining a tax identification number in Greece involves several steps that non-residents need to follow diligently. Here's a breakdown of the procedure:

a) Filling and Submitting Relevant Forms:
Non-residents seeking a tax identification number must complete and submit the appropriate forms to the tax office for residents abroad. It's important to note that electronic issuance of the tax number is not possible, and therefore, the application must be submitted physically.

b) Appointment of a Tax Representative:
As part of the process, a tax representative must be appointed. This representative will act on your behalf throughout the application process. Should you require assistance, our law firm offers its services as tax representatives for an annual fee of 200,00 €, streamlining the process and ensuring compliance with all requirements.

c) Instant Issuance of Tax Identification Number:
Once the necessary documentation is submitted, the tax identification number will be issued immediately, granting you access to the Greek tax system.

d) Issuance of Access Codes or General Secretariat for Information Systems & Digital Governance (gsis.gr) System:
At this stage, you may receive access codes to the online system of the Greek tax authority, the General Secretariat for Information Systems & Digital Governance (gsis.gr) System. These codes will provide you with convenient access to various tax-related services and resources. 


Required Documents

To initiate the process of obtaining a tax identification number, non-residents must submit the following essential documents to the tax office for residents abroad:

a) Passport Copy:
A scanned copy of your passport must be sent to the tax office as part of the application. This document serves as proof of your identity and is crucial for the issuance of your tax identification number.

b) Power of Attorney (PoA) with Notarized Signature:
A critical requirement in the application process is the appointment of a tax representative through a Power of Attorney (PoA). The PoA must bear a notarized signature to be considered valid. Notarization can be done either in front of a Greek Consulate or a notary public. Opting for notarization at the Greek Consulate is recommended to avoid additional translations and Apostille stamps. Our lawyers will assist you in preparing the PoA and communicate with the competent Greek consulate on your behalf, making the process more convenient.


Our experienced team will undertake to promptly handle the issuance of your Greek Tax Identification Number (TIN), so that you can commence your business and commercial activities in Greece safely.