AADE: Automatic assignment of VAT number to over 350,000 minors over 12 years old

The Independent Authority for Public Revenue proceeds with the automatic assignment of VAT numbers to dependent unmarried minor children over 12 years of age.

From next Monday, 13 November 2023, minors who have or will have reached the age of 12 by 31/12/2023, will automatically obtain a VAT number, based on the details of their 2022 Income Tax Returns and the details of the parents' Social Security number, as verified by the Citizens' Register. The identification of minors and their parents is achieved through a special interoperability developed in cooperation with the General Secretariat for Digital Governance Information Systems (GSGSD) and data exchange with the Social Security e-Government (SSS).

And all this, without any action by the parents.

Upon completion of the VAT number assignment procedure, for minor children identified through the above digital procedure, both parents will be informed of the VAT number assigned to the child through:

* electronic notification, to the email address they have registered in the myAADE digital portal, in the Registry & Contact / Contact details section

* posting, on the myAADE digital portal, in the Registry & Contact/My Messages section.

In addition, the minor's VAT details will henceforth be displayed as «Related VAT» in the image of the parents' natural person relationships in the myAADE/ Registry & Contact/ Natural Person Details digital portal.

It is estimated that over 350,000 minor children over 12 years of age will receive a VAT number through this procedure.

Based on the relevant data, currently more than 80,000 applications are submitted annually for the granting of a VAT number to minor children.

In a second phase, the Hellenic Revenue Service aims to grant, by the same procedure, a VAT number to all minor children, from the first year of age, who have been declared by their parents in their Income Tax Returns and can be identified by the above digital procedure.

With the new procedure, parents are greatly facilitated, as they will no longer have to apply and visit the Tax Office to obtain a VAT number for their minor children. At the same time, it is ensured that the parents' tax returns are completed more completely and it is possible to verify that they are beneficiaries of the envisaged reliefs, allowances and aids.

It is clarified that the granting of a VAT number to minors does not create an obligation for them to submit declarations.