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Greece TIN number guide

CPR number​

According to Article 11 of the Greek Tax Procedure Code (L. 4174/2013), the Tax Administration assigns a unique taxpayer identification number to each taxpayer. Additionally, the Tax Administration issues a Taxpayer Identification Number to non-taxpayers as required by other legal provisions. This includes instances where individuals or entities request a Taxpayer Identification Number to facilitate financial transactions with General Government bodies, domestic financial institutions, or payment institutions.

Format - 9 digits. Eg : 999999999

TIN on Tax Completeness Status
TIN on Tax Completeness Status

Foros prostithemenis aksias (FPA)​

VAT number in Greece is known as Foros prostithemenis aksias(FPA) (Arithmós Forologikou Mētrṓou Αριθμός Φορολογικού)

Format - Country code "EL" + 9 Digits . Example:EL999999999

Frequently Asked Questions​

Why do ERP systems fail VIES validation for Greek VAT numbers when using the GR country code?​

Greece uses the ISO 639-1 language code EL (from Ellada/Hellas) as its VAT prefix in VIES instead of the ISO 3166-1 country code GR used for all other purposes — IBANs, passports, and postal codes all use GR. Submitting a Greek VAT number prefixed with GR to VIES returns an INVALID_INPUT fault rather than a validation result. This silent failure affected Magento 2 for years before being patched in release 2.3.1 (PR #20548), and the same bug recurs in any system that derives the VAT prefix automatically from the ISO country code. Any automated EU VAT validation workflow must explicitly map Greece (ISO: GR) to the VAT prefix EL before querying VIES. [1] [2]

Does a non-EU company need a fiscal representative to register for Greek VAT, and what liability does that representative take on?​

Non-EU businesses carrying out taxable activities in Greece must appoint a Greek-resident fiscal representative before making any VATable transaction — there is no opt-out. The representative is jointly and severally liable for all Greek VAT obligations of the foreign company, meaning AADE can pursue the representative personally for unpaid VAT, interest, and penalties. The appointment requires submitting a notarised and apostilled power of attorney (or one bearing Greek consular certification for non-Hague countries) to the tax office competent for the representative's own income tax. EU-established companies may register directly without a fiscal representative. The requirement derives from Ministerial Circular POL 1281/1993. [1]

What are the specific penalties for failing to transmit invoices to myDATA, and what triggers an automatic audit?​

Under Article 54H of the Tax Procedures Code (Law 4174/2013), failure to transmit a VATable invoice to myDATA carries a fine equal to 50% of the VAT amount on that document. For non-VATable transactions the fine is EUR 500 per audit (single-entry accounting) or EUR 1,000 (double-entry). Repeat violations within five years double the base penalty; a third offence within five years quadruples it. AADE cross-matches every myDATA submission against VAT returns automatically — any mismatch between transmitted data and a filed return flags the business for audit. Mandatory B2B e-invoicing through AADE-certified providers applies to businesses with annual turnover above EUR 1 million from March 2026, and to all remaining businesses from October 2026. [1] [2]

Which Greek tax office handles AFM registration for non-residents, and what documents are required?​

Non-residents without a Greek address must register at the DOY Katoikon Exoterikou (Tax Office for Foreign Residents) at Mesogeion 207, 115 25 Athens. Applicants attending in person can receive the AFM the same day; those using a notarised power of attorney typically wait one to two weeks. Every foreign public document submitted — including the power of attorney itself — must carry an apostille under the Hague Convention (or Greek consular certification for non-party states) and a certified Greek translation. EU citizens residing in Greece may alternatively apply at any local DOY. Since 2024, remote applications via videoconference through the AADE myAADE Live service are also available. [1]

Can a digital nomad on the Greek Digital Nomad Visa keep their foreign tax residency, and when does an AFM become mandatory?​

Holders of the Greek Digital Nomad Visa (Law 4825/2021) who remain in Greece fewer than 183 days in a calendar year keep their foreign tax residency and owe no Greek tax on foreign-sourced income. Once stays exceed 183 days, Greek tax residency is triggered and an AFM is mandatory — it is also required to open a Greek bank account, sign a lease, or qualify for the Article 5C incentive. Article 5C of the Income Tax Code (Law 4172/2013) gives qualifying new residents a 50% income tax reduction for up to seven years, provided they were not Greek residents in five of the six preceding years and take up employment or self-employment in Greece. The application deadline is 31 July of the relevant tax year, submitted to the Tax Office for Foreign Residents. [1] [2]

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