In automatic issuance of VAT to dependent minor unmarried children, over 12 years of agethe Independent Public Revenue Authority is proceeding from today.
Specifically, minors who have or will have reached the age of 12 by 31/12/2023will obtain a VAT number, automatically, based on the data from the 2022 Income Tax Returns and the AMKA data of the parents, as verified by the Civil Registry. The identification of minors and their parents is achieved through special interoperability developedin collaboration with the General Secretariat of Digital Government Information Systems (GIPSPDS), and data exchange with the Social Security Electronic Governance (EDIKA).
And all this, without any action from the parents.
Upon completion of the TIN assignment process, for minor children who will be identified through the above digital process, both parents will be informed about the TIN assigned to the child, through:
* electronic notification, to the e-mail address they have registered in the myAADE digital portal, under the Register & Contact/ Contact Details route
* post, on the myAADE digital portal, under the Register & Contact/ My Messages route.
Additional, the details of the minor’s TIN will henceforth appear as “Related TIN” in the image of the natural person relations of the parents, in the digital portal myAADE/ Registry & Contact/ Personal Information.
It is estimated that with this process more than 350,000 minor children over 12 years of age will receive TINs.
Based on the relevant data, today more than 80,000 applications are submitted annually for the granting of TINs to minor children.
The aim of the AADE is, in a second phase, to grant, with the same procedure, a VAT number to all minor children, from the first year of their age, who have been declared by their parents in the Income Tax Declarations and can be identified with the above digital process.
With the new procedure, parents will be greatly facilitated, as they will no longer need to submit an application and visit the DOU to obtain their minor children’s tax ID. At the same time, it is ensured that the tax declarations of the parents are completed more fully and the possibility of verifying that they are beneficiaries of the foreseen reliefs, allowances and supports.
It is clarified that the granting of TINs to minors does not create an obligation for them to submit declarations.
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