OBS_VALUE: Check also Law 4174/2013 (Fiscal Procedure Code), Articles 8 and 11(para.8): A legal person with no postal address in Greece should assign a person having a fiscal address in Greece as fiscal representative. Non-EU businesses must appoint a fiscal representative in order to register for Greek VAT. The V.A.T. number granted to non-EU businesses remains unchanged after pause or change of the fiscal representative. If the undertaking is not established within the EU/EEA, the Registration Declaration must be accompanied by all documents  certifying the appointment of the procedural representative in Greece. For unofficial links, see: https://www.taxheaven.gr/law/4172/2013 AND https://www.taxheaven.gr/law/2859/2000