Anyone from a country outside the E.U. who buying from and selling to countries within the E.U., is required to appoint a VAT representative in any E.U. country.
When a company resident of a non-E.U. country appoints a VAT representative (say in Greece) then for the purposes of VAT (only) it is considered that the company is a resident of Greece.
Thus the company is obliged to charge and / or pay VAT (where applicable) like any other company resident in Greece.
The main requirement for the appointment of a VAT representative or agent in Greece is that the proposed representative or agent must have a clear record and must not have committed any tax offences.
Documents required for registration of VAT representative or agent in Greece:
- Legalised power of attorney in Greek must be given to the Vat representative to appoint him/her as the attorney.
- Original or certified true copy of certificate of incorporation of the company in Greek and English.
- Original or certified true copy of the certificate issued by the chamber of commerce in Greek and English.
- Original or certified true copy of the certificate of registered office of the company in Greek and English.
All the above must be submitted to the tax authorities in Greece.
The representative will have to submit VAT returns periodically and an annual VAT return. This will be done irrespective of whether there has been any activity or not.
The representative is also obliged to keep accounting records showing the transactions.
Both the company & the contracting company as tax representative have mutual responsibility on fiscal matters.