English version HELLENIC REPUBLIC MINISTRY OF FINANCE Athens, 22.5.2013 A. General Secretariat for Public Revenue I. D.G. of Taxation POL: 1113 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:
[email protected] [email protected] 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 1
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 2
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
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, 1.
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:
[email protected]. 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 AuditsDepartment 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. 3
Article 2 Filing of VAT returns and payment of tax 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
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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 4
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
Minister of Finance Yannis Stournaras
True Copy The Head of the Secretariat
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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
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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)
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