After identification, both parents will be informed via email or message on myAADE
The Independent Public Revenue Authority is proceeding with the automatic issuance of VAT to dependent minor unmarried children over the age of 12.
From next Monday, November 13, 2023, minors who are or will have reached the age of 12 by 12/31/2023, will obtain a VAT number automatically, based on the data from the 2022 Income Tax Returns and the parents’ Social Security card data , as verified by the Civil Registry.
The identification of minors and their parents is achieved through special interoperability developed in collaboration with the General Secretariat of Information Systems for Digital Governance (GIPSPSD), 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. In addition, the minor’s TIN details will henceforth appear as “Related TIN” in the parent’s natural person relationship image, in the digital portal myAADE/ Registry & Contact/ Natural Person Details. 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 Returns 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 in order to obtain a tax ID for their minor children.
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 aids.
It is clarified that the granting of TINs to minors does not create an obligation for them to submit declarations
