How Individuals, Non–Residents may obtain a Tax Identification Number (TIN) and Pass Key in Greece
According to article 11 of the Greek Tax Procedure Code (L. 4174/2013), as ratified with L. 4987/2022, the Tax Administration assigns a unique Tax Identification Number (TIN) to every taxpayer in Greece, which nine-digit number identifies individuals and legal entities in Greece. The Tax Administration uses the TIN in any form of communication with the taxpayers, regarding their tax obligations.
An individual may obtain a TIN by attending a Tax Office in person upon a scheduled appointment. However, the procedure of obtaining a TIN in Greece differs for residents and non-residents in Greece.
Non-residents may travel to Greece and, upon a scheduled appointment, attend a Tax Office and submit their application along with the required documentation, whereas non-residents, who are not able to travel to Greece and attend the Tax Office in person, may sign a Power of Attorney either before the Consulate at the Greek Embassy, or before a Notary Public, of their residence country, authorizing a representative to attend the Tax Office in Greece and conclude the procedure on their behalf.
The appointment of a lawyer to carry out the procedure of obtaining a TIN in Greece is strongly recommended. This is because, apart from representing the non-resident individual before the Tax Office for the completion of the procedure as above, the lawyer will also act as a tax representative (i.e. a person with tax residence in Greece) of the non-resident individual in Greece, which is a prerequisite for obtaining the TIN.
The standard documentation required for obtaining a Tax Identification Number (TIN) in Greece is the following:
- The D210 Tax Application Form duly filled in;
- Valid passport and a certified copy of it;
- Power of Attorney or Solemn Declaration pursuant to which non-residents appoint a Tax Representative in Greece;
A birth certificate may also be required. In such a case the birth certificate must be officially translated into the Greek language and subsequently apostilled.
Once the above documentation is submitted at the Tax Office, the Greek TIN assignment certificate is issued immediately. Following the assignment of the Greek TIN, non-residents may apply for the issuance of their pass key (registration key) too. This key gives them access to the online Taxisnet platform.
Please note that anyone who obtains a Tax Identification Number must submit annual income tax declaration to the Greek State.
Christiana Mitropoulou – Lawyer