Every Greek taxpayer and foreign citizen with a permanent residence in another country (EU or Third country), regardless of age, who has rights and obligations  related to the Greek tax administration, is obliged to issue a Greek Tax Identification Number (in short TIN).  

Rights and obligations to the Greek tax administration may arise from transactions such as purchase, sale of movable and immovable property, investments,  leases of real estate, commencement of business activity, etc. which takes place in Greece, then the existence of the personal TIN number will be requested for  these actions and the completion of the transactions. This number is unique to each natural person and is necessary for transactions with public and other  institutions.  

For the attribution of a Greek TIN at the Tax Office responsible for non- residents, the following are required:  

• Identification data of the person (photocopy of identity card and/or passport)
  
• Appointment of a tax representative
• Contact details (full address abroad and contact email)
• In the case of representation by a third party for the attribution of a TIN, authorization is required

Each taxpayer also has a personal account on the website of the General Secretariat for Information Systems (GSIS- www.gsis.gr or taxisnet), where

• all personal data of interest to the tax administration as well as a history of declarations, debts, payments and other data are kept;
• all submissions of the taxpayer's declarations are made

Registration process completed in 3 steps:  

• Apply for registration online
• In-person presence at the Tax Office for approval of the application and receipt of the personal code number
  
• Activate account online

In case we need to represent you in the competent office to receive your personal code number we will need a duly authenticated Authorization.