An applicant, who is a natural person, may receive a TIN number after filling out and submitting the following applications to the Tax Authority:

  • Μ1 «Application for a TIN number/Change of Personal Information Statement»

  • Μ7 «Declaration of the Taxpayer»

As well as presenting the following documents: 

  • A valid Passport of ID for European Union citizens

  • A valid Passport for Third Country Nationals

  • An ID card for Greek nationals residing abroad or a valid Greek Passport, if they do not hold an ID card. 

  • Birth Certificate for minors who do no hold a passport, officially translated and certified.

In case that all the above mentioned documents are submitted by a third person, they need to present the Power of Attorney in Greek, alternatively, if it was drawn up abroad, it should be officially translated and the authenticity of the signature should be certified according to the International Standards (the Hague Convention, or a Consular Visa), as well as a photocopy or a copy of an identity document of the third person (a valid passport or an ID).

The foreign national may authorize a natural person as their tax representative in Greece either by submitting a relevant declaration, by appearing in person in a Tax Office to receive the TIN number, or through a Power of Attorney, in case that a third person receives the TIN number on their behalf.

Any change in the initially declared personal information has to be indicated, where appropriate, to the Tax Authority, with the above documents, by the responsible party.

Depending on the case, the TIN number can be received by presenting the above mentioned documents to one of the following authorities: 

  • The Tax Authority for non-residents, if the assigned tax representative is subject to pay income tax in any Tax Authority in the Attica region. 

  • The Tax Authority of the capital of each prefecture, outside the Attica region, if the assigned tax representative is subject to pay income tax in any Tax Authority of that prefecture.
    If there are several Tax Authorities operating in one prefecture, the documents are submitted in the Tax Authority No 1; in Thessaloniki, the documents are submitted in Tax Authority No 4. 

  • For the prefectures of Dodecanese and Cyclades, it is the Tax Authority, which the assigned tax representative is subject to pay income tax in.