Terms & conditions -Procedure
Are you a permanent* resident abroad recently and should you be transferred to the TAX OFFICE for residents abroad?
Circumstances for obligatory registration:
(According to POL.1177/2014, POL.1067/2015 and POL. 1201/2017)
i. permanent or habitual residence in a state is considered to be that which exceeds 183 days within the same calendar year
ii. when they obtain real income, taxable in any way or exempt, from sources in Greece
iii. presentation of all the necessary supporting documents
STEP 1
a. Application (M0) https://www.diekpereoseis.gr/images
b. Declaration of data change (D210). https://www.diekpereoseis.gr/im
c. Photocopy of your Police ID or Passport
In case a representative does the procedure instead of you, you will additionally need the documents below
d. Print the responsible statement for the appointment of a tax representative and fill in your information https://www.diekpereoseis.gr/images/e
e. The tax representative prints the responsible acceptance statement and fills in his details https://www.diekpereoseis.gr/i
f. Print the authorization you will find here and fill in your details https://www.diekpereoseis.gr/i-m
CAUTION!!! In the declaration and the authorization of the resident abroad, the address of residence abroad must be mentioned, while on the contrary, the tax representative must be a permanent resident of Greece.
STEP 2
Α. Certificate proving the strong link (center of vital interests) of the natural person with the other state:
i. tax residence certificate from the competent tax authority of the state where they declare tax residents, which shows that they are tax residents of that state, or
ii. if the tax payer is established in a state with which there is a Double Taxation Agreement (in the case of Double Taxation of Income), he can submit, instead of the certificate, the prescribed Application for the Implementation of the Double Taxation Agreement, where the certificate of tax residence is incorporated (bilingual forms)
iii. a copy of the declaration of income tax that they submitted in the other state or in the absence of a declaration,
iv. a copy of their relevant income tax return, or finally in case it is not possible to present any of the above supporting documents from the competent tax authority,
v. a certificate from any other public or municipal or other recognized authority proving the strong link (center of vital interests) of the natural person with the other state
B. Declarion of the date of departure from Greece and establishment in the country declared as a resident
i. employment contract or
ii. start of professional activity or
iii. certificate of registration with the insurance company or
iv. certificate of registration in the municipal register or
v. residential rental contract or
vi. certificate of children’s enrollment in school or lack of all of the above
vii. tax residence certificates of the two (2) previous years
If only one spouse is transferred (in addition to the above some extra documents required)
i. an evidence of the existence of a bank account
ii. a verification of utility bills (electricity, water, natural gas, etc.)
iii. handwritten copy of insurance register (AMKA- Social insurance registration number)
***According to POL 1201/2017, those who wish to transfer to the Tax Office of foreign residents must submit the above forms, no later than the end of the tax year following the tax year of departure.
E.g. if someone became a permanent resident abroad in 2017, then they must declare it to their DOU residence by 12/31/2018.
***The specific documents of the foreign state should bear the seal of The Hague or the consulate and be officially translated into Greek.
STEP 3
Go to the nearest Citizens Service Center or Police Station of your area for the authorization for the originality of the signature.
Now authorizations and responsible declarations can also be made electronically. See more in the website https://www.gov.gr/
