View source for ΔΔ:Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment)

{{process
|process_official_title=Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment)
|process_description=This procedure describes the actions required for service providers/legal entities, which are not 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 person (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.
|process_org_owner_is_private=No
|process_org_owner=83842
|process_provision_org_group=7135, 7227
|process_provision_org_directory=Competent Local Tax Authority (D.O.Y)
|process_estimated_implementation_duration_max=P1D
|process_provided_language=English
|process_border_provision=Cross-border
|process_evidence_identification_type=Identification document, Identification with TAXISnet codes
|process_type=Outgoing
|process_trigger=Applied for
|process_trigger_type=Application (digital), Application (handwritten)
|process_usage=Supporting document
|process_output_type=Document Production
|process_source=EU-GO (support), SDG
|process_provided_to=Service providing,Foreigners,Legal Entities
|process_tax_type=Certificates
|process_bpmn_source=EUGO
|process_bpmn_digital_source=EUGO
|process_total_duration_steps_min=115500
|process_total_duration_steps_max=115500
|process_cost_min=0.00
|process_cost_max=0.00
|process_evidence_cost_guarantee=0
|process_evidence_cost_total_number=0
|process_evidence_ex_officio_total_number=0
|process_evidence_alternative_total_number=1
|process_evidence_prerequisite_total_number=0
|process_evidence_total_number=13
|process_evidence_step_total_number=0
|process_evidence_step_digital_total_number=0
|process_uuid=46a0f110-cab3-4437-99a6-77e16bd5cfb8
|process_id=788475
|process_estimated_implementation_duration=86400
}}
{{process conditions
|process_conditions_num_id=1
|process_conditions_alternative=No
|process_conditions_type=Administrative
|process_conditions_name=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 and 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.
}}
{{process conditions
|process_conditions_num_id=2
|process_conditions_alternative=No
|process_conditions_type=Time limit
|process_conditions_name=The new companies should not have been set up at an earlier period.
}}
{{process conditions
|process_conditions_num_id=3
|process_conditions_alternative=No
|process_conditions_type=Administrative
|process_conditions_name=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 enti-ties / 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
}}
{{process conditions
|process_conditions_num_id=4
|process_conditions_alternative=No
|process_conditions_type=Technical
|process_conditions_name=Determination of headquarters and other facilities of the company.
}}
{{process conditions
|process_conditions_num_id=5
|process_conditions_alternative=No
|process_conditions_type=Health
|process_conditions_name=If it is a shop of sanitary interest, its establishment must have been pre-approved
}}
{{process conditions
|process_conditions_num_id=6
|process_conditions_alternative=No
|process_conditions_type=Labour
|process_conditions_name=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.
}}
{{process evidences
|process_evidence_num_id=1
|process_evidence_type=7140
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities, Persons
|process_evidence_description=For submission with Physical Presence:
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 / 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
|process_evidence_related_url=https://www.gsis.gr/
}}
{{process evidences
|process_evidence_num_id=2
|process_evidence_type=7320
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities, Persons
|process_evidence_description=For submission with Physical Presence:
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).
|process_evidence_related_process=Solemn declaration and electronic solemn declaration
}}
{{process evidences
|process_evidence_num_id=3
|process_evidence_type=7140
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities, Persons
|process_evidence_description=For submission with Physical Presence:
• "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).
|process_evidence_related_url=https://www.gsis.gr/
}}
{{process evidences
|process_evidence_num_id=4
|process_evidence_type=2905
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities, Persons
|process_evidence_description=For submission with Physical Presence:
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.
}}
{{process evidences
|process_evidence_num_id=5
|process_evidence_type=9703
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities, Persons
|process_evidence_description=For submission with Physical Presence:
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)
}}
{{process evidences
|process_evidence_num_id=6
|process_evidence_type=7475
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities, Persons
|process_evidence_description=For submission with Physical Presence:
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.
}}
{{process evidences
|process_evidence_num_id=7
|process_evidence_type=4178
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities, Persons
|process_evidence_description=For submission with Physical Presence:
Residence permit for work
|process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/polites-allon-kraton/khoregese-adeias-diamones-gia-exairetikous-logous
}}
{{process evidences
|process_evidence_num_id=8
|process_evidence_type=7475
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
|process_evidence_owner=Legal entities
|process_evidence_description=For submission with Physical Presence:
For legal entities: the necessary supporting documents of par. 6 of article 6 of POL (Circular) 1006/2013 must be submitted.
}}
{{process evidences
|process_evidence_num_id=9
|process_evidence_type=2712
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (digital)
|process_evidence_owner=Persons
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons)
Identity card, such as police ID, military ID, etc., valid passport, Special Identity Card for Expatriates, etc. as the case may be
}}
{{process evidences
|process_evidence_num_id=10
|process_evidence_type=4178
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=Yes
|process_evidence_alternative_of_selector=7
|process_evidence_alternative_of=7
|process_evidence_submission_type=Submitted by the applicant (digital)
|process_evidence_owner=Persons
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
Residence permit in force or evidence of legal residence in the country in accordance with applicable law.
|process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/polites-allon-kraton/khoregese-adeias-diamones-gia-exairetikous-logous
}}
{{process evidences
|process_evidence_num_id=11
|process_evidence_type=8619
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (digital)
|process_evidence_owner=Persons
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
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.
}}
{{process evidences
|process_evidence_num_id=12
|process_evidence_type=7475
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (digital)
|process_evidence_owner=Persons
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
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.
}}
{{process evidences
|process_evidence_num_id=13
|process_evidence_type=1127
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (digital)
|process_evidence_owner=Persons
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
Judicial decision on the appointment of a legal assistant for the taxpayer under legal assistance.
}}
{{process evidences
|process_evidence_num_id=14
|process_evidence_type=1275
|process_evidence_is_under_prerequisite=No
|process_evidence_alternative=No
|process_evidence_submission_type=Submitted by the applicant (digital)
|process_evidence_owner=Persons
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
Marriage / cohabitation agreement if the applicant is married.
|process_evidence_related_url=https://www.gov.gr/en/ipiresies/oikogeneia
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=2036
|process_rule_decision_year=2020
|process_rule_description=On-site audit at the beginning / any changes of business activity
}}
{{process rules
|process_rule_type=Circular
|process_rule_decision_number=1006
|process_rule_decision_year=2013
|process_rule_description=Procedure-documents required
}}
{{process rules
|process_rule_type=Law
|process_rule_decision_number=4174
|process_rule_decision_year=2013
|process_rule_article=10,11
|process_rule_description=Article 10 regarding registration in the Tax Registry and article 11  regarding Tax Registration Number ‘’AFM’. As amended and still in force.
|process_rule_gazette_doc_number=170
|process_rule_gazette_doc_issue=Α
}}
{{process steps
|process_step_num_id=1
|process_step_exit=No
|process_step_child=No
|process_step_title=Submission with Physical Presence: Application form fill-in
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_description=The interested party fills in the form, which is duly signed, as well as the other required statements and supporting documents.
}}
{{process steps
|process_step_num_id=2
|process_step_exit=No
|process_step_child=No
|process_step_title=Submission with Physical Presence: Submission of forms
|process_step_official=Other
|process_step_implementation=Manual Action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_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.
|process_step_note=The competent Tax Office (DOY) for the submission is indicated in the instruction sheet of the declaration forms.
}}
{{process steps
|process_step_num_id=3
|process_step_exit=No
|process_step_child=No
|process_step_title=Submission with Physical Presence: Receipt of submission
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=PT5M
|process_step_duration_max=PT5M
|process_step_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 Receipt of Submission (of Registration Statements and Supporting Documents) as well as a copy of the statement to the interested party.
}}
{{process steps
|process_step_num_id=4
|process_step_exit=No
|process_step_child=No
|process_step_title=Submission with Physical Presence: Application check
|process_step_official=Competent Department
|process_step_duration_min=P1D
|process_step_duration_max=P1D
|process_step_description=The Department or Office of Administrative and Computer Support checks the declaration and the supporting documents that have been submitted by the interested party.
}}
{{process steps
|process_step_num_id=5
|process_step_exit=No
|process_step_child=No
|process_step_title=Submission with Physical Presence: Certificate issuance
|process_step_official=Competent Employee
|process_step_implementation=Manual Action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_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.
}}
{{process steps
|process_step_num_id=6
|process_step_exit=No
|process_step_child=No
|process_step_title=Electronic Submission via myAADElive (available for Natural Persons): My AADE live login
|process_step_official=Other
|process_step_implementation=Software action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_description=The interested party visits the website of AADE and enters the electronic platform after filling in the unique codes and the username.
}}
{{process steps
|process_step_num_id=7
|process_step_exit=No
|process_step_child=No
|process_step_title=Electronic Submission via myAADElive (available for Natural Persons): Documentation upload
|process_step_official=Other
|process_step_implementation=Software action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_description=After entering the digital environment of AADE, the interested party uploads all the required supporting documents.
}}
{{process steps
|process_step_num_id=8
|process_step_exit=No
|process_step_child=No
|process_step_title=Electronic Submission via myAADElive (available for Natural Persons): Application submission
|process_step_official=Other
|process_step_implementation=Software action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_description=The interested party submits the electronic application.
}}
{{process steps
|process_step_num_id=9
|process_step_exit=No
|process_step_child=No
|process_step_title=Electronic Submission via myAADElive (available for Natural Persons): Identification check
|process_step_official=Competent Department
|process_step_implementation=Software action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_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.
}}
{{process steps
|process_step_num_id=10
|process_step_exit=Yes
|process_step_child=No
|process_step_title=Electronic Submission via myAADElive (available for Natural Persons): Attestation is sent to the applicant
|process_step_official=Competent Employee
|process_step_implementation=Software action
|process_step_duration_min=PT1H
|process_step_duration_max=PT1H
|process_step_description=The attestation is sent electronically to the email that has been used.
}}
{{process provision digital locations
|process_provision_digital_location_title=My AADE live - platform
|process_provision_digital_location_url=https://www.aade.gr/apodosi-afm-fysikoy-prosopoy-myaadelive
}}