Tax Registration Number

It is a unique number comprised of 9 digits that is given to every person and it “distinguishes” him/her based on their personal details.

All individuals who reside permanently in Greece, either Greek or foreigners, have the right to obtain a TRN.

The TRN is necessary for all transactions with public services such as filing income tax return at the Tax Agency or for any other activity relevant with taxes, such as getting employed or self-employed, for renting or buying a house or a car etc. You might also need it for Bank transactions or for transactions with other service providers.

You need to visit the Tax Agency of your residence. You can either show up in person or someone else on your behalf as long as he/she has a written authorization attested by the authentication of your signature. This declaration can be filled out at a Citizen Service Center or a Police Station.

On the same day that you will submit the necessary documents, they will be examined by an employee who will issue a TRN if your documents are found complete.

-you have to show the original proof and submit a photocopy of your residence permit in Greece (asylum applicant’s card, residence permit, passport, Identity Card, visa, etc.).

All documents proving your legal residence must be valid and not have expired.

- Tax Agency will ask you to fill in the document entitled “Tax Registration Number submission statement” (M1) as well as the “statement of taxpayer’s relationship” (M7)

You can also print these documents on the sites below:

1)      M1

http://www.gsis.gr/gsis/export/sites/default/gsis_site/Services/Polites/documents_e_entipa_2/M1.pdf

 and

2)      M7

http://www.gsis.gr/gsis/export/sites/default/gsis_site/Services/Polites/documents_e_entipa_2/M7.pdf

-you may be asked to sign a solemn declaration stating the reasons for you are applying for a TRN

It is possible that the tax office may ask for you to submit an official document, verifying your place of residence or your temporary residence or more information.

If you reside at a camp you can submit a certificate issued by your local Police Department, verifying your place of residence.

If you live in an apartment rented by an NGO on your behalf, you can submit a certificate issued by this NGO, verifying the specific address.

You may be asked to provide the postcode of your residence as well as a telephone communication number. Also, please note that you should provide the above details while filling in the M1 form at the tax office during the Tax Registration Number process.

You can contact the Hellenic Post Offices. If you live in an apartment you can get it either from the lessor or the NGO which let the apartment on your behalf. If you are staying at a hotel you can ask a hotel employee. If you reside at a camp you can ask the camp manager or a member of an NGO operating within the camp.