056c95b2-28c3-4c1e-84a8-bb8ed32a394c
897141
At a glance
Points of service
Points of Single Contact (ΚΕΠ – EKE), Tax Offices, General Directorate of Tax Administration, INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
Number of required documents
Description
This procedure describes the actions required for service providers/legal entities, which are established in Greece, to start operating via simultaneously attributing a Tax Registration Number (AFM) by the tax administration (local tax authorities – DOY).
The attribution of AFM and registration in the tax register is mandatory for every per-son (natural or legal or legal entity, according to article 3 of the Code of Tax Procedure, Law 4174/2013 (Government Gazette 170 / AD), domestic or foreign, who will be liable to pay or withhold tax in accordance with tax legislation or to submit any declaration that falls within the scope of the Code, regardless of the number of facilities (branches, offices, warehouses) available inside and outside Greece.
For natural persons the process is electronic through the website of AADE.
Basic information
Authority/Public body’s Unit responsible for the institutional framework of the procedure
ΓΕΝΙΚΗ ΔΙΕΥΘΥΝΣΗ ΦΟΡΟΛΟΓΙΚΗΣ ΔΙΟΙΚΗΣΗΣ
Authority responsible for the provision of the procedure
Application
Application Type
Application
Submission by:
Submitted by the applicant (in person or by post)
Submitted by:
Legal entities, Persons
Title
For Natural Persons:
- the form M2 "Declaration of Commencement / Change of Work of a Natural Person", filling in the indication "Commencement" and
- the form M1, if at the beginning of work the trader is deprived of a Tax Registration Number
• For Legal Entities:
- the form M3 "Declaration of Commencement / Change of Work of a Non-Natural Person", by filling in the indication "Commencement", in which the name is indicated - exactly as it appears in its statute or its constituent document or document from which its existence arises, in cases where a constituent document is not required.
• For start-ups, the M5 form "Declaration under start-up" is submitted by the founder of the company. In this statement, the name of the natural or legal person or legal entity to be established, as the case may be, shall indicate the name or surname of the founder as well as the name of the company to be established and the M1 form, if at the commencement of work the trader who is natural person is deprived of a Tax Registration Number.
Notes:
For submissions with physical presence.
What you will need
Means of authentication, identification and signature
Related
Means of redress or appeal:
Administrative redressOther
NACE
- 94.0 Activities of membership organisations
Output & Results
Output
Document Production
Other information
Official title
Commencement of Operations and Attribution of Tax Registration Number to Service Providers, Legal Entities (with Establishment)
Languages supported
English, Greek
Ways of provision
Establishment
Categories
Trigger (submission method)
Application (digital)
,,
1
Company law
Business formation (individual, corporate)
- For company establishment see the link below
No
No
2
Administrative
The domestic or foreign person (natural, legal or legal entity, according to article 1 of POL 1006/2013) who is going to carry out business activity and who are excluded from their establishment in the One Stop Service (YMS), are obliged to submit to tax administration form for the declaration of starting a business.
Especially legal entities submit the declaration of commencement of business activity within thirty (30) days from the registration of their articles of association in the General Electronic Commercial Registry (G.E.M.I.) or in the relevant Register or Book provided on a case by case basis or - in any other case - by their document of recommendation.
No
No
3
Company law
The new companies should not have been set up at an earlier period.
No
No
4
Tax
Obligation to submit the required statements on a case by case basis, according to article 5 of POL (Circular) 1006/2013, for the additional declaration of following:
- additional activities, which are declared in accordance with the National Nomenclature of Economic Activities, as in force,
- relationships arising from their business activity with other natural or legal persons or legal entities,
- members or partners, legal entities / legal entities, as well as their percentage and type of participation (submitted only by domestic legal entities / legal entities)
- details of the registered office of a foreign company. It is submitted by foreign legal entities / legal entities regardless of whether or not they do business in Greece, and by foreign natural persons who appoint a legal representative, tax representative or tax representative (par. 1 article 8 of the Taxation Procedure Code) as the case may be
- internal / external installation (separate statements). A separate declaration is submitted, for each installation, located inside or outside the Greek Territory
- distance selling, from Greece to another Member State, when such sales are taxed in the other Member State.
No
No
5
Establishment
Determination of headquarters and other facilities of the company.
No
No
6
Administrative
If it is a shop of sanitary interest, its establishment must have been pre-approved.
No
No
7
Citizenship
In the case of foreign natural persons, nationals of countries outside the European Union residing within the country and in any case of change of establishment or object of activity, the relevant residence permit for work must be submitted, in accordance with applicable law.
The same is presented for their participation as full members in personal companies and for their appointment as managers or as legal representatives or representatives, in capital companies.
No
No
1
Solemn declaration of article 8 of law 1599/86 confirming the authenticity of the signature, that the legal entity or legal entity under establishment has not been legally established (co-submitted with form M5).
Solemn Declaration
No
7320
2
Declaration of Business Activities (M6)
Taxpayer Relations Statement (M7)
Declaration of Non-Natural Person Members (M8)
Declaration of Details of the Headquarters of a Foreign Company (M9)
Interior Installation Declaration (M10) and / or
Foreign Installation Declaration (M11)
Distance Sales Statement (M12).
Declaration
Declaration of Business Activities (M6)
Taxpayer Relations Statement (M7)
Declaration of Non-Natural Person Members (M8)
Declaration of Details of the Headquarters of a Foreign Company (M9)
Interior Installation Declaration (M10) and / or
Foreign Installation Declaration (M11)
Distance Sales Statement (M12).
Submission by:
Submitted by the applicant (in person or by post)
Submitted by:
Legal entities, Persons
Notes:
Corresponding supporting documents required under article 5 of POL (Circular) 1006/2013, for submissions with physical presence.
Document submitted under requirements:
Yes
Document’s requirement:
Company law
No
9429
3
Determination of the registered office and other premises of the company, indicative title deed, proof of right to use the space or proof of submission of information of the lease or free concession of space) and proof of location, as provided in the country of establishment, officially translated for foreign facilities.
Property titles
Determination of the registered office and other premises of the company, indicative title deed, proof of right to use the space or proof of submission of information of the lease or free concession of space) and proof of location, as provided in the country of establishment, officially translated for foreign facilities.
Submission by:
Submitted by the applicant (in person or by post)
Submitted by:
Legal entities, Persons
Notes:
For submissions with physical presence.
Document submitted under requirements:
No
No
2905
4
Certificate of e-E.F.K.A. that the declarant submitted to him an inventory statement, since he is subject to the insurance of the former O.A.E.E. (fund for freelance professionals)
Certification
Certificate of e-E.F.K.A. that the declarant submitted to him an inventory statement, since he is subject to the insurance of the former O.A.E.E. (fund for freelance professionals)
Submission by:
Submitted by the applicant (in person or by post)
Submitted by:
Legal entities, Persons
Notes:
For submissions with physical presence.
Document submitted under requirements:
Yes
Document’s requirement:
Insurance
No
8619
5
Pre-approval of the establishment, according to the provisions of articles 80 and 81 of law 3463/2006 (Government Gazette 114 / AD), as in force.
Approval
No
8880
6
Residence permit for work.
Residence Permit
No
4178
7
The necessary supporting documents of par. 6 of article 6 of POL (Circular) 1006/2013 that must be submitted for legal entities.
Tax certificates
The necessary supporting documents of par. 6 of article 6 of POL (Circular) 1006/2013 that must be submitted for legal entities.
Submission by:
Submitted by the applicant (in person or by post)
Submitted by:
Legal entities
Notes:
For submissions with physical presence.
Document submitted under requirements:
Yes
Document’s requirement:
Company law
No
7140
8
Identity card, such as police ID, military ID, etc., valid passport, Special Identity Card for Expatriates, etc. as the case may be.
Copy of document
Identity card, such as police ID, military ID, etc., valid passport, Special Identity Card for Expatriates, etc. as the case may be.
Submission by:
Submitted by the applicant (digital)
Submitted by:
Persons
Notes:
For submissions with physical presence.
Document submitted under requirements:
No
No
6866
9
Residence permit in force or evidence that you are legally residing in the country in accordance with applicable law.
Residence Permit
Yes
4178
10
Birth Certificate when the applicant is a minor and has no identity. In the case of a minor foreign national, the birth certificate shall be officially translated.
Certification
Birth Certificate when the applicant is a minor and has no identity. In the case of a minor foreign national, the birth certificate shall be officially translated.
Submission by:
Submitted by the applicant (digital)
Submitted by:
Persons
Notes:
Electronic Submission via myAADElive (available for Natural Persons).
Document submitted under requirements:
Yes
Document’s requirement:
Age
No
8619
11
Simple written declaration with the authentic signature certified or a solemn declaration from gov.gr for the appointment of a tax representative (a notarial document is also accepted) by a taxable natural person who does not have a postal address in Greece.
Solemn Declaration
No
7320
12
Judicial decision on the appointment of a legal assistant for the taxpayer under legal assistance.
Rule
Judicial decision on the appointment of a legal assistant for the taxpayer under legal assistance.
Submission by:
Submitted by the applicant (digital)
Submitted by:
Persons
Notes:
Electronic Submission via myAADElive (available for Natural Persons)
Document submitted under requirements:
No
No
1127
13
Marriage / cohabitation agreement if the applicant is married.
Registry certificate
Marriage / cohabitation agreement if the applicant is married.
Relevant link:
https://www.gov.gr/en/ipiresies/oikogeneia
Submission by:
Submitted by the applicant (digital)
Submitted by:
Persons
Notes:
Electronic Submission via myAADElive (available for Natural Persons)
Document submitted under requirements:
Yes
Document’s requirement:
Family
No
1275
Circular
2036
2020
Ministerial Decision
1006
2014
19
Β
Law
10,11
4174
2013
170
Α
Description
Regarding registration in the Tax Registry and Tax Registration Number ‘’AFM’.
Amendments:
- Law 4714/2020 (GG Α148), Article 101-Amending article 11 and other amendments of Law 4174/2013
- Law 4549/2018 (GG Α 105), Article 112- Amending article 10 and 11 of Law 4174/2013
- Law 4512/2018 (GG Α 5), Article 355- Amending article 10 and 11 of Law 4174/2013
- Law 4410/2016 (GG Α 141), Article 40-Amending article 10 and 11 and other amendments of Law 4174/2013
- Law 4281/2014 (GG Α 160), Article 2- Amending article 11 and other amendments of Law 4174/2013
- Law 4254/2014 (GG Α 85), Article 1 (Subpar. Δ2)- Amending article 11 and other amendments of Law 4174/2013
- Law 4223/2013 (GG Α 287), Article 40-Amending article 10 of Law 4174/2013
Legal references
https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130100170
1
Application fill-in
Responsible for Implementation
Other
Μethod of Implementation
Manual Action
Description
The interested party fills in the form, which is duly signed, as well as the other required statements and supporting documents.
Notes
It applies for submissions with physical presence.
No
No
2
Submission of application and required documents
Responsible for Implementation
Other
Μethod of Implementation
Manual Action
Description
The interested party submits the forms to the employee of the Department or the Office of Administrative and Computer Support of the competent Local Tax Office (DOY).
In case the declaration of initiation is not submitted in person, then (a) an authorisation with the original signature of the declarant, which is issued from an administrative authority or Citizen Service Center- Single Service Center (KEP-EKE) and (b) the identity element of the authorized person, are required.
Notes
It applies for submissions with physical presence.
Note: The competent Tax Office (DOY) for the submission is indicated in the instruction sheet of the declaration forms.
Yes
No
3
Proof of Receipt of Registry Statements and Supporting Documents
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
The competent employee receives the statement of the commencement of the operation of the business the and the necessary supporting documents, and issues a printed Proof of Receipt of Registry Statements and Supporting Documents as well as a copy of the statement to the interested party.
Notes
It applies for submissions with physical presence.
No
No
4
Certificate issuance
Responsible for Implementation
Competent Employee
Μethod of Implementation
Manual Action
Description
If the data are correct and complete, they are registered in the Computer System of the Service and a relevant Certificate is issued to the Taxpayer, with which the Tax Registration number is attributed and in which the data of the submitted forms are listed, as they were registered in the electronic file of the service.
Notes
It applies for submissions with physical presence.
No
No
5
Entrance into myAADElive
Responsible for Implementation
Other
Μethod of Implementation
Software action
Description
The interested party visits the website of AADE and enters the electronic platform after filling in the unique codes and the username.
Notes
It applies for electronic submissions via myAADElive (available for Natural Persons).
No
No
6
Document uploads
Responsible for Implementation
Other
Μethod of Implementation
Software action
Description
After entering the digital environment of AADE, the interested party uploads all the required supporting documents.
Notes
It applies for electronic submissions via myAADElive (available for Natural Persons).
No
No
7
Electronic submission of application
Responsible for Implementation
Other
Μethod of Implementation
Software action
Description
The interested party submits the electronic application.
Notes
It applies for electronic submissions via myAADElive (available for Natural Persons).
No
No
8
Videocall appointment
Responsible for Implementation
Competent Department
Μethod of Implementation
Software action
Description
The myAADElive Service Department IΓ of the Audit Department of the General Directorate of Tax Administration receives the request and an appointment is scheduled by video call, in order to check the identity of the natural person.
Notes
It applies for electronic submissions via myAADElive (available for Natural Persons)
No
No
9
Attestation is sent electronically
Responsible for Implementation
Other
Μethod of Implementation
Software action
Description
The attestation is sent electronically to the email that has been used.
Notes
It applies for electronic submissions via myAADElive (available for Natural Persons)
No
Yes
Electronic submission for natural persons
Independent Authority for Public Revenue - related information
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