In direct electronic communication with relevant experts, information has been received from the competent authorities of Greece that, starting from May 3, 2023, Greece issues residency certificates (hereinafter referred to as POR) for its residents EXCLUSIVELY IN ELECTRONIC FORM.

These electronic residency certificates for which interested individuals and legal entities, as well as other legal entities, or their legal representatives, can apply exclusively through the appropriate platform (myAADE) of the Greek Tax Administration contain the following information:

  • name (of an individual – note: D.D.) / company name (of a legal entity or other legal entity – note: D.D.);
  • Tax Identification Number (TIN);
  • full address;
  • calendar year for which the POR is issued (if the POR is issued for the previous year, it will be explicitly stated in the certificate);
  • name of the contracting state – only in case the POR is issued for bilateral purposes;
  • unique serial number;
  • date and place of issuance;
  • QR code.

All residency certificates are automatically generated through the appropriate platform and contain an electronic seal that guarantees their authenticity. By using the appropriate program, such as “Adobe Acrobat Reader,” and right-clicking on the seal or selecting “Show Signature Properties,” the details of the electronic seal (such as validity summary and signer information) will be displayed. The validity of the POR can also be verified by scanning the QR code, which will then display the POR in PDF format.

At the same time, if the authentication of the POR by apostille is required, the Greek Tax Administration will continue to issue the POR in paper format (with a handwritten signature by an authorized person) in those cases. The printed version of such POR can also be verified using a QR code. Scanning the QR code will lead back to the AADE platform, where the original POR will appear in PDF format.

If the POR is invalid or cancelled, the PDF original will contain a watermark indicating “Invalid” or “Cancelled.”

We particularly emphasize that Greek authorities will NO LONGER authenticate the residency of their residents on a form prescribed by the competent authority of another contracting state (in this specific case, the POR-2 form of the Republic of Serbia).

The Tax Administration has been informed about this.

To verify the validity of the obtained certificate, it is necessary (if the obligor – a domestic income payer deems it useful) to consult the Ministry of Finance (Fiscal System Sector – Double Taxation Avoidance Agreements Group).