Fiscal subject related
For EU-registered businesses, the Greek tax authorities will require the appropriate forms to be completed, and submitted by e-mail to the relevant local tax office in Greece. Further documentation may be required.
Non-EU businesses must first appoint a fiscal representative in order to register for Greek VAT. This is a local company that will represent non-EU businesses to the local VAT authorities. European companies are not obliged to appoint a tax (fiscal) representative. However, to facilitate their relations with the local tax authorities, they may appoint a proxy holder to carry out the tax formalities on their behalf. In this case, it is not necessary to issue a bank guarantee. In this case, the company itself remains solely responsible for paying its VAT debts.
Regarding the steps, once the registration has been approved, which can take as little as one working week, a unique Greek VAT number is allocated to the company. If your company wishes to register for VAT in Greece, it is essential to contact the Greek tax authorities for the process.
As for the particular documentation, a company starting their business in Greece will need to submit the following documents:
– The VAT registration form(s) completed in the language of the country
– A copy of the articles of association
– An extract from the trade register
– A certificate of VAT liability
– Power of attorney (if using a fiscal agent)
– Proof of activity on the territory of the country concerned: a contract, an order form, etc.
The Greek tax authorities may require some of these documents to be translated into Greek.
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