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Taking VAT by foreign company due to participation in Greek one 

Is required a foreign legal person in its participation in a national entity to obtain VAT? What forms of tax authorities must provide for the taking of VAT? 

According to ministerial decision No. 1027411/842 / IU / 26.2.1998 "Mandatory administration Tax Identification Number (TIN) and performance of procedures" states that VAT must be awarded to foreign natural and legal persons involved in domestic legal entities or associations, with the exception of those involved in Societe Anonyme (S.A.) 


The Supervisory Board of GEMI, with No.: 26 / 30.5.2012 decision states concerning participation at SA that if the natural or legal person involved are to be simultaneously a member of the first A.C., then you have to take mandatory VAT. 

Regarding obtaining VAT of foreign legal persons, they must in particular submit completed forms "start statement / tasks change not Natural Persons" M3, and "Taxpayer Relations Declaration" M7 to inject their VAT. If the foreign company intends to participate as a founder / shareholder in a Greek Societe Anonyme without being a member of the first Administrative Council, the new company is not liable obtaining a VAT, therefore not submit forms M3 and M7. 


The foreign legal person receiving VAT involvement in a domestic legal entity still has its headquarters in Greece. Therefore, in the “home address of the foreign company” insert the address of the foreign legal entity legal representative. As for the tax office complemented that of legal representative abroad unless the founder foreign legal person is SA, so when the  address of the legal representative is in Athens, Thessaloniki , Patra as DOY the corresponding GIT completed, while for other areas at the local tax office which has been tasked with the SA.

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