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Tax representative

When is it required for a foreign legal person to appoint a tax representative in Greece? What process takes place, to appoint a tax representative? 

The POL 1006/2013, Article 1, para. 8 approx. G, mentions that a VAT number is attributed to foreign natural persons, legal persons and legal entities residing or having their seat in a country which has signed with Greece  a convention for preventing double taxation and 

  • request the tax refund from any cause or 

  • buy property or 

  • transfer shares or 

  • are obligated to pay tax or 

  • participate as partners / members, directors, managers or legal representatives, to domestic legal persons or legal entities 


Then, in Article 6, paragraph. 6 approx. G, states that foreign legal persons and legal entities of the above case (Article 1, para. 8 approx. G) must submit the following documents: 

  • Their constituent document officially translated 

  • the home country competent authority certificate of the legal person, for their existence, officially translated 

  • A written statement by a certified signature authenticity for defining tax representative in Greece, according to par. 1 of Article 8 of KFD, officially translated. 


According to POL. 1283/2013 each taxpayer, that complies with the tax procedure code, does not have a mailing address in Greece, from 1/1/2014 is obliged to appoint a tax representative with tax residence in Greece, the mailing address of which, the Tax Administration can send all correspondence relating to the taxpayer. Appointing a tax representative contains submitting to the Tax Administration, the relevant VAT declaration, a form called M7 "Taxpayer Relations Declaration" and a simple written declaration asserted the authenticity of the signature, for its definition. The tax representative has no responsibility for the performance or non-tax obligations of the taxpayer. 

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