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en The tax representative (formerly the tax representative) is the person – postman – who mediates for the information of the foreign resident taxpayer, for the submission of his tax returns and for the receipt of his tax documents.
The taxpayer designates his tax representative in Greece by filling in his details in the REPRESENTATIVE field of table 1 of the income tax return (form E1).
According to POL.1283/30.12.2013
A taxpayer, natural or legal person or legal entity that falls under the provisions of the Tax Procedure Code and does not have a postal address in Greece, is obliged, from 1/1/2014, to appoint a tax representative with tax residence in Greece, at whose postal address, the Tax Administration will be able to send any type of correspondence related to the taxpayer.
The person, who is designated as a tax representative, bears no responsibility for the fulfillment or non-fulfillment of the tax obligations of the taxpayer.
The appointment of the tax representative is made by submitting to the Tax Administration, the relevant declaration for the granting of the VAT number, compulsorily submitting the form M7 “Declaration of Taxpayer Relationships” and a simple written declaration with certified original signature, for his appointment.
In the event of a change of tax representative, the taxpayer shall submit to the Tax Administration within a period of ten (10) days from the change, the information specified in paragraph 3 hereof.
When the above declarations are not submitted by the taxpayer but by a third party, a relevant authorization, legally considered, is also presented.
Also, with the above declarations, the full address of the taxpayer’s residence abroad and the address of his electronic mail must be declared.
A tax representative who does not wish to continue the specific representation, submits in this case only, to the Tax Administration the form M7 “Taxpayer Relationship Declaration” when the taxpayer does not replace him.
The penalties of article 54 of the Tax Procedure Code are imposed on the taxpayer who does not notify the Tax Administration of the appointment of a tax representative.
The persons who until the entry into force of the present have been declared uninvited, are considered, upon entry into force, tax representatives.
It is emphasized that based on POL.1283/30.12.2013 (Government Gazette 3367 B’ 31.12.2013), with the definition of the tax representative, the obligation of the foreign natural person to submit an income tax return is not transferred to the representative.