Procedure for granting VAT/VAT Tax Registration Number to traders outside EU for special regime

A) SUBJECT

Decision of the Governor of the Independent Public Revenue Authority on “Procedure for granting VAT/VAT Tax Registration Number to taxable persons not established within the European Union for their registration in the special regime of Article 47c of the VAT Code”.

B) CONTENT

The procedure for granting VAT/VAT is defined for taxable persons not established in an EU Member State, who do not have VAT/VAT in Greece in order to register in the special regime of 47c of the VAT Code (EU OSS regime) and the Department of Specialists is designated as competent of VAT regimes in the context of the e-commerce of the D.O.Y. Foreign Residents and Alternative Taxation of Tax Residents.

Specific issues:

Procedure for granting VAT number

Change of Information and Termination/Suspension of Taxable Transactions

C) SCOPE

Those not established within the European Union who wish to register under the special regime of article 47c of the VAT Code, are required to obtain a VAT number for VAT purposes. In cases where the above subjects do not appoint a tax representative, the VAT/VAT is granted by submitting the declaration in Annex I of this decision. For any change or interruption/discontinuation, the declaration of Annex II hereof must be submitted.