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Legal Flash: Tax Obligations in Greece for UK-based Enterprises after Brexit

By 14/12/2020 No Comments


In view of the transition period for the UK’s exit from the E.U. ending on the 31st of December 2020, everyone has been expecting their long-discussed agreement, establishing the new trade framework between the UK and E.U. Member-States. Nonetheless, taking into consideration the possibility that the agreement may not become a reality in the near future, the Greek Government has issued a series of guidelines for any business established in the UK that is active in the Greek market and required to fulfil their Value Added Tax (VAT) obligations in Greece.

VAT obligations are entailed for any company, established in another EU member state or in a third (non-EU) country, that carries out taxable transactions in Greece for which it is not required to have a permanent establishment in Greece but is considered liable to pay VAT in Greece. Indicatively, some of these taxable transactions could be the following: imports or intra-community acquisition of goods, work related to immovable property, storage of goods and subsequent sale in Greece etc.

In particular, for companies that have already received a Tax Identification Number (TIN) in Greece for VAT purposes, conforming to the procedure described in POL. 1113/22.5.2013 Ministerial Decision, are obliged to appoint a tax representative, as long as they wish to proceed with their taxable transactions in Greece after the expiration of the transition period.

The appointment of the tax representative is completed according to POL. 1281/26.08.1993 Ministerial Decision, as in force. In particular, the tax representative is appointed via a relevant Power of Attorney, legally certified and translated if necessary, explicitly stating that the person mentioned is the sole tax representative. From that moment onward, the representative has all of the company’s tax-related rights and obligations, unless revoked.

If they fail to conform to the above-mentioned obligation after 31.12.2020, it will be possible to use their TIN only for the purpose of fulfilling their VAT obligations for transactions carried out until the 31st of December 2020.

The guidelines provide for an exception to the obligation to appoint a tax representative in the cases of companies established in Northern Ireland that only supply goods, that are taxable in Greece. Those companies are not required to appoint a tax representative and can continue to carry out said transactions as before.

On the other hand, any company established in Greece that wishes to submit a VAT Refund Application for VAT paid before 31.12.2020, said applications can be submitted electronically by the 31st of March 2021 through the VAT Refund Portal of the Independent Authority for public revenue. This possibility is offered to companies established in Greece for their expenses incurred in the UK during 2020.

At Amoiridis Law Services® we are dedicated at assisting our well-respected clients comply with their tax obligations in Greece. Thanks to our longstanding experience, we are able to provide a full package of consultancy services to our almost exclusively international clientele, customised to their specific needs.

As a result, we have represented clients from all around the globe regarding their projects in Greece. Our network of associate experts, composed by both in-house and external solicitors, notaries, accountants, tax experts, civil engineers, topographers, realtors etc., enables us to provide an all-in-one package of consultancy services, guiding you throughout the entire procedure of transferring your tax residence to Greece and benefiting from the upcoming tax exemption package.

For any further information and clarifications please do not hesitate to contact our qualified legal team, ready to provide you with further personalised information tailored to your needs and your profile.

You can email us:  or call/text us directly at: +306908351705

Athens, December 2020

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