Required Documents for Greek VAT Registration & Fiscal Representation for Foreign (EU & Non-EU) Companies
This informational checklist details the statutory documentation required by the Greek Tax Administration (AADE) for non-established foreign enterprises (both EU Member State entities and non-EU companies) that carry out taxable VAT supplies in Greece without a permanent establishment.
Public Regulatory Information Notice & Official State Portals
This statutory document checklist is published free of charge exclusively for informational and educational reference. Official tax identification numbers, registry certificates, and electronic filings can be accessed directly through the official public portals of the Hellenic Republic below. Tax Support Glyfadas Ltd is an independent private accounting and tax consulting firm, is not affiliated with any government authority, and does not sell or issue official state documents.
1. EU-Established Companies (Direct Greek VAT Registration — Circular POL. 1113/2015)
Businesses established in another EU Member State may obtain a Greek VAT number either via Direct VAT Registration (through an authorized local agent) or by appointing a Fiscal Representative:
Issued by the competent tax authority of the company's home EU country, confirming active VAT registration and the company's EU VIES VAT number.
Recent official extract from the home country's Commercial Registry confirming the company's legal name, registered seat, legal form, and current authorized directors/signatories.
Current constitutional document of the EU company accompanied by an official translation into Greek.
Notarized Power of Attorney signed by the company's legal representative authorizing the submission of tax registry forms in Greece, plus a copy of the legal representative's valid passport or EU ID.
2. Non-EU Companies (Mandatory Fiscal Representation — Circular POL. 1281/1993)
Businesses established outside the European Union (e.g., United Kingdom, USA, Switzerland, Norway, Asia) are legally required to appoint a Greece-based Fiscal Representative:
Notarized mandate whereby the non-EU company formally appoints its Greece-based Fiscal Representative to fulfill all Greek VAT obligations.
Official certificates from the home Commercial Registry and tax authority verifying legal existence, business activity, and authorized directors.
Formal acceptance statement executed in Greece by the appointed Fiscal Representative (who assumes joint and several statutory liability for the foreign entity's Greek VAT compliance).
Commercial contracts, warehousing/3PL agreements, or supply-and-installation contracts demonstrating the requirement for Greek VAT compliance.
⚖ Key Statutory Rules, Apostille Requirements & Deadlines
- • Legal Representative Prerequisite: Under Greek tax registry rules (POL. 1006/2013), the individual Legal Representative (Director/CEO) of the foreign company must also be assigned a personal Greek non-resident Tax ID (AFM) so the tax system can link the director to the corporate entity.
- • All corporate and tax documents issued abroad must carry the Hague Apostille stamp (or Greek Consular legalization for countries outside the Hague Convention) and be officially translated into Greek.
- • Once active, Greek VAT-registered entities must file monthly (or quarterly, depending on bookkeeping category) periodic VAT returns (Form F2), monthly VIES declarations for intra-EU supplies/acquisitions, and Intrastat returns if exceeding annual statistical thresholds.
Frequently Asked Statutory & Tax Questions
Which commercial activities trigger a mandatory Greek VAT obligation for a foreign company?
Do UK and Swiss companies require a Fiscal Representative in Greece?
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