|
|
| (43 intermediate revisions by 7 users not shown) |
| Line 1: |
Line 1: |
| | {{process | | {{process |
| − | |process_uuid=46a0f110-cab3-4437-99a6-77e16bd5cfb8
| |
| − | |process_id=788475
| |
| | |process_official_title=Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment) | | |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). | | |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). |
| Line 7: |
Line 5: |
| | For natural persons the process is electronic through the website of AADE. | | For natural persons the process is electronic through the website of AADE. |
| | |process_org_owner_is_private=No | | |process_org_owner_is_private=No |
| − | |process_org_owner=Φορέας:MINISTRY OF FINANCE | + | |process_org_owner=83842 |
| − | |process_provision_org_owner_directory=ΓΕΝΙΚΗ ΔΙΕΥΘΥΝΣΗ ΦΟΡΟΛΟΓΙΚΗΣ ΔΙΟΙΚΗΣΗΣ | + | |process_provision_org_group=7227, 7135 |
| − | |process_provision_org=INDEPENDENT AUTHORITY FOR PUBLIC REVENUE
| |
| | |process_provision_org_directory=Competent Local Tax Authority (D.O.Y) | | |process_provision_org_directory=Competent Local Tax Authority (D.O.Y) |
| − | |process_provision_org_group=Tax Offices, Unified Service Centers (ΚΕΠ-ΕΚΕ) | + | |process_estimated_implementation_duration_max=P1D |
| − | |process_estimated_implementation_time=1
| |
| − | |process_estimated_implementation_time_type=Days
| |
| | |process_provided_language=English | | |process_provided_language=English |
| | |process_border_provision=Cross-border | | |process_border_provision=Cross-border |
| | + | |process_evidence_identification_type=Identification document, Identification with TAXISnet codes |
| | |process_type=Outgoing | | |process_type=Outgoing |
| | |process_trigger=Applied for | | |process_trigger=Applied for |
| − | |process_trigger_type=Application (handwritten), Application (digital) | + | |process_trigger_type=Application (digital), Application (handwritten) |
| − | |process_provided_to=Citizens, Legal Entities, Foreigners
| |
| − | |process_tax_type=Certificates
| |
| | |process_usage=Supporting document | | |process_usage=Supporting document |
| | |process_output_type=Document Production | | |process_output_type=Document Production |
| − | |process_source=EU-GO | + | |process_source=EU-GO (support), SDG |
| − | |process_sdg_resource=Other | + | |process_provided_to=Service providing,Foreigners,Legal Entities |
| − | |process_sdg_resource_other=Διοικητική προσφυγή | + | |process_tax_type=Certificates |
| | |process_bpmn_source=EUGO | | |process_bpmn_source=EUGO |
| | |process_bpmn_digital_source=EUGO | | |process_bpmn_digital_source=EUGO |
| − | |process_total_duration_steps_min=1.5 | + | |process_total_duration_steps_min=115500 |
| − | |process_total_duration_steps_max=1.5 | + | |process_total_duration_steps_max=115500 |
| − | |process_total_duration_steps_type=Days | + | |process_cost_min=0.00 |
| − | |process_cost_min=0 | + | |process_cost_max=0.00 |
| − | |process_cost_max=0 | + | |process_evidence_cost_guarantee=0 |
| | |process_evidence_cost_total_number=0 | | |process_evidence_cost_total_number=0 |
| − | |process_evidence_total_number=14 | + | |process_evidence_ex_officio_total_number=0 |
| − | |process_evidence_step_total_number=10 | + | |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_evidence_step_digital_total_number=0 |
| − | }}
| + | |process_uuid=46a0f110-cab3-4437-99a6-77e16bd5cfb8 |
| − | {{process nace}}
| + | |process_id=788475 |
| − | {{process sdg
| + | |process_estimated_implementation_duration=86400 |
| − | |process_sdg_code=N2 | |
| − | |process_sdg_title=Notifying of cross-border activities | |
| − | |process_sdg_description=notifying the authorities of cross-border activities in Greece | |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| Line 49: |
Line 43: |
| | |process_conditions_type=Administrative | | |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. | | |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. | | 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. |
| | }} | | }} |
| Line 61: |
Line 54: |
| | |process_conditions_num_id=3 | | |process_conditions_num_id=3 |
| | |process_conditions_alternative=No | | |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: | | |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,
| + | - 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,
| + | - 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)
| + | - 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
| + | - 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
| + | - 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
| + | - distance selling, from Greece to another Member State, when such sales are taxed in the other Member State |
| | }} | | }} |
| | {{process conditions | | {{process conditions |
| Line 90: |
Line 84: |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=1 | | |process_evidence_num_id=1 |
| | + | |process_evidence_type=7140 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=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_owner=Legal entities, Persons |
| − | |process_evidence_type=Tax certificates
| + | |process_evidence_description=For submission with Physical Presence: |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: | + | For Natural Persons: |
| − | | + | - the form M2 "Declaration of Commencement / Change of Work of a Natural Person", filling in the indication "Commencement" and |
| − | Για τα Φυσικά Πρόσωπα:
| + | - the form M1, if at the beginning of work the trader is deprived of a Tax Registration Number |
| − | - το έντυπο Μ2 «Δήλωση Έναρξης/Μεταβολής Εργασιών Φυσικού Προσώπου», συμπληρώνοντας την ένδειξη «Έναρξη» και | + | 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. |
| − | - το έντυπο Μ1, αν κατά την έναρξη εργασιών ο επιτηδευματίας στερείται ΑΦΜ | + | 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/ |
| − | Για τα Νομικά Πρόσωπα/νομικές οντότητες, το έντυπο Μ3 «Δήλωση Έναρξης/Μεταβολής Εργασιών μη Φυσικού Προσώπου», συμπληρώνοντας την ένδειξη «Έναρξη», στο οποίο η επωνυμία αναγράφεται, όπως ακριβώς αναγράφεται στο καταστατικό του ή το συστατικό του έγγραφο ή το έγγραφο από το οποίο προκύπτει η ύπαρξή του, στις περιπτώσεις που δεν απαιτείται συστατικό έγγραφο.
| |
| − | | |
| − | Για τις υπό ίδρυση επιχειρήσεις, υποβάλλεται το έντυπο Μ5 «Δήλωση υπό ίδρυση επιχείρησης», από τον ιδρυτή της επιχείρησης. Στη δήλωση αυτή, ως επωνυμία της υπό ίδρυση επιχείρησης φυσικού ή νομικού προσώπου ή νομικής οντότητας κατά περίπτωση, αναγράφεται το ονοματεπώνυμο ή η επωνυμία του ιδρυτή καθώς και η επωνυμία της υπό ίδρυση επιχείρησης και το έντυπο Μ1, αν κατά την έναρξη εργασιών ο επιτηδευματίας που είναι φυσικό πρόσωπο στερείται ΑΦΜ.
| |
| − | |process_evidence_submission_type=Submitted by the applicant (manual) | |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=2 | | |process_evidence_num_id=2 |
| | + | |process_evidence_type=7320 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=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_owner=Legal entities, Persons |
| − | |process_evidence_type=Solemn Declaration
| + | |process_evidence_description=For submission with Physical Presence: |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: Υπεύθυνη δήλωση του άρθρου 8 του ν. 1599/86 με βεβαιωμένο το γνήσιο της υπογραφής, ότι το υπό ίδρυση νομικό πρόσωπο ή νομική οντότητα, δεν έχει νόμιμα συσταθεί (συνυποβάλλεται με το έντυπο Μ5). | + | 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_submission_type=Submitted by the applicant (manual) | + | |process_evidence_related_process=Solemn declaration and electronic solemn declaration |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=3 | | |process_evidence_num_id=3 |
| | + | |process_evidence_type=7140 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=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_owner=Legal entities, Persons |
| − | |process_evidence_type=Tax certificates
| + | |process_evidence_description=For submission with Physical Presence: |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: Αντίστοιχα δικαιολογητικά που απαιτούνται βάσει της προϋπόθεσης υπ’αρ. 3: | + | • "Declaration of Business Activities" (M6) |
| − | - «Δήλωση Δραστηριοτήτων Επιχείρησης» (Μ6)
| + | • "Taxpayer Relations Statement" (M7) |
| − | - «Δήλωση Σχέσεων Φορολογούμενου» (Μ7)
| + | • "Declaration of Non-Natural Person Members" (M8) |
| − | - «Δήλωση Μελών μη Φυσικού Προσώπου» (Μ8) | + | • "Declaration of Details of the Headquarters of a Foreign Company" (M9) |
| − | - «Δήλωση Στοιχείων Έδρας Αλλοδαπής Επιχείρησης» (Μ9)
| + | • "Interior Installation Declaration" (M10) and / or |
| − | - «Δήλωση Εγκατάστασης Εσωτερικού» (Μ10) ή/και
| + | • "Foreign Installation Declaration" (M11) |
| − | - «Δήλωση Εγκατάστασης Εξωτερικού» (Μ11)
| + | • "Distance Sales Statement" (M12). |
| − | - «Δήλωση Πωλήσεων από Απόσταση» (Μ12).
| + | |process_evidence_related_url=https://www.gsis.gr/ |
| − | |process_evidence_submission_type=Submitted by the applicant (manual) | |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=4 | | |process_evidence_num_id=4 |
| | + | |process_evidence_type=2905 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=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_owner=Legal entities, Persons |
| − | |process_evidence_type=Property titles
| + | |process_evidence_description=For submission with Physical Presence: |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: Στοιχείο προσδιορισμού της έδρας και των λοιπών εγκαταστάσεων της επιχείρησης, ενδεικτικά τίτλος ιδιοκτησίας, αποδεικτικό δικαιώματος χρήσης του χώρου ή αποδεικτικό υποβολής των πληροφοριακών στοιχείων της μίσθωσης ή δωρεάν παραχώρησης χώρου) και δικαιολογητικό προσδιορισμού της έδρας, όπως προβλέπεται στη χώρα εγκατάστασης, επίσημα μεταφρασμένο, για τις εγκαταστάσεις εξωτερικού. | + | 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_evidence_submission_type=Submitted by the applicant (manual)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=5 | | |process_evidence_num_id=5 |
| | + | |process_evidence_type=9703 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=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_owner=Legal entities, Persons |
| − | |process_evidence_type=Certificate
| + | |process_evidence_description=For submission with Physical Presence: |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: Βεβαίωση του Ε.Φ.Κ.Α. ότι ο δηλών υπέβαλε σε αυτόν απογραφική δήλωση, εφόσον υπάγεται στην ασφάλιση του πρώην Ο.Α.Ε.Ε. | + | 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_evidence_submission_type=Submitted by the applicant (manual)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=6 | | |process_evidence_num_id=6 |
| | + | |process_evidence_type=8880 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=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_owner=Legal entities, Persons |
| − | |process_evidence_type=Other
| + | |process_evidence_description=For submission with Physical Presence: |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: Προέγκριση ίδρυσης, σύμφωνα με τις διατάξεις των άρθρων 80 και 81 του ν. 3463/2006 (ΦΕΚ 114/Α΄), όπως ισχύει. | + | 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_evidence_submission_type=Submitted by the applicant (manual)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=7 | | |process_evidence_num_id=7 |
| | + | |process_evidence_type=4178 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=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_owner=Legal entities, Persons |
| − | |process_evidence_type=Residence Permit | + | |process_evidence_description=For submission with Physical Presence: |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: Άδεια διαμονής για εργασία | + | Residence permit for work |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| + | |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 evidences |
| | |process_evidence_num_id=8 | | |process_evidence_num_id=8 |
| | + | |process_evidence_type=7140 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=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_owner=Legal entities |
| − | |process_evidence_type=Other
| + | |process_evidence_description=For submission with Physical Presence: |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: Για τα νομικά πρόσωπα: συνυποβάλλονται υποχρεωτικά τα κατά περίπτωση απαραίτητα δικαιολογητικά της παρ. 6 του άρθρου 6 της ΠΟΛ 1006/2013. | + | For legal entities: the necessary supporting documents of par. 6 of article 6 of POL (Circular) 1006/2013 must be submitted. |
| − | |process_evidence_submission_type=Submitted by the applicant (manual)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=9 | | |process_evidence_num_id=9 |
| | + | |process_evidence_type=2712 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| − | |process_evidence_type=Proof of Citizenship
| + | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons) |
| − | |process_evidence_description=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Στοιχείο ταυτότητας, όπως αστυνομική ταυτότητα, στρατιωτική κ.λπ., διαβατήριο σε ισχύ, Ειδικό Δελτίο Ταυτότητας Ομογενούς κ.λπ. κατά περίπτωση. | + | Identity card, such as police ID, military ID, etc., valid passport, Special Identity Card for Expatriates, etc. as the case may be |
| − | |process_evidence_submission_type=Submitted by the applicant (digital)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=10 | | |process_evidence_num_id=10 |
| − | |process_evidence_alternative=No | + | |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_owner=Persons |
| − | |process_evidence_type=Residence Permit
| + | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): |
| − | |process_evidence_description=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Άδεια διαμονής σε ισχύ ή το στοιχείο που αποδεικνύει ότι διαμένετε νόμιμα στη χώρα σύμφωνα με την ισχύουσα κάθε φορά νομοθεσία. | + | Residence permit in force or evidence of legal residence in the country in accordance with applicable law. |
| − | |process_evidence_submission_type=Submitted by the applicant (digital) | + | |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 evidences |
| | |process_evidence_num_id=11 | | |process_evidence_num_id=11 |
| | + | |process_evidence_type=8619 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| − | |process_evidence_type=Certification
| + | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): |
| − | |process_evidence_description=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Πιστοποιητικό Γέννησης όταν ο/η αιτών/ούσα είναι ανήλικος/η και στερείται ταυτότητας. Στην περίπτωση ανηλίκου υπηκοότητας αλλοδαπής, πιστοποιητικό γέννησης επίσημα μεταφρασμένο. | + | 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_evidence_submission_type=Submitted by the applicant (digital)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=12 | | |process_evidence_num_id=12 |
| | + | |process_evidence_type=1127 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| − | |process_evidence_type=Other
| + | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): |
| − | |process_evidence_description=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Απλή έγγραφη δήλωση με βεβαιωμένο το γνήσιο υπογραφής ή υπεύθυνη δήλωση από το gov.gr για τον ορισμό φορολογικού εκπροσώπου (γίνεται δεκτό και συμβολαιογραφικό έγγραφο) από φορολογούμενο φυσικό πρόσωπο που δε διαθέτει ταχυδρομική διεύθυνση στην Ελλάδα. | + | 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_evidence_submission_type=Submitted by the applicant (digital)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=13 | | |process_evidence_num_id=13 |
| | + | |process_evidence_type=1127 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| − | |process_evidence_type=Rule
| + | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): |
| − | |process_evidence_description=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Δικαστική απόφαση για τον ορισμό δικαστικού συμπαραστάτη για τον υπό δικαστική συμπαράσταση φορολογούμενο. | + | Judicial decision on the appointment of a legal assistant for the taxpayer under legal assistance. |
| − | |process_evidence_submission_type=Submitted by the applicant (digital)
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=14 | | |process_evidence_num_id=14 |
| | + | |process_evidence_type=1275 |
| | + | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
| | + | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| − | |process_evidence_type=Registry certificate
| + | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): |
| − | |process_evidence_description=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Ληξιαρχική πράξη γάμου /συμφώνου συμβίωσης όταν ο/η αιτών/ούσα είναι έγγαμος/η. | + | Marriage / cohabitation agreement if the applicant is married. |
| − | |process_evidence_submission_type=Submitted by the applicant (digital) | + | |process_evidence_related_url=https://www.gov.gr/en/ipiresies/oikogeneia |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 219: |
Line 244: |
| | |process_rule_decision_number=2036 | | |process_rule_decision_number=2036 |
| | |process_rule_decision_year=2020 | | |process_rule_decision_year=2020 |
| − | |process_rule_description=Διενέργεια αυτοψίας κατά την έναρξη / μεταβολή επιχειρηματικής δραστηριότητας | + | |process_rule_description=On-site audit at the beginning / any changes of business activity |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 225: |
Line 250: |
| | |process_rule_decision_number=1006 | | |process_rule_decision_number=1006 |
| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| − | |process_rule_description=Διαδικασία και δικαιολογητικά απόδοσης Α.Φ.Μ. | + | |process_rule_description=Procedure-documents required |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 232: |
Line 257: |
| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| | |process_rule_article=10,11 | | |process_rule_article=10,11 |
| − | |process_rule_description=Άρθρο 10 περί εγγραφής στο φορολογικό μητρώο και άρθρο 11 περί ΑΦΜ | + | |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. |
| − | Τροποποιήσεις:
| |
| − | - N.4714/2020 (ΦΕΚ Α148), Άρθρο 101-Τροποποίηση άρθρου 11 και λοιπές τροποποιήσεις του Ν.4174/2013
| |
| − | - Ν. 4549/2018 (ΦΕΚ Α 105), Άρθρο 112- Τροποποίηση άρθρου 10 και 11 του Ν.4174/2013
| |
| − | - Ν. 4512/2018 (ΦΕΚ Α 5), Άρθρο 355- Τροποποίηση άρθρου 10 και 11 του Ν.4174/2013
| |
| − | - Ν.4410/2016 (ΦΕΚ Α 141), Άρθρο 40-Τροποποίηση άρθρου 10 και 11 και λοιπές τροποποιήσεις του Ν.4174/2013
| |
| − | - Ν.4281/2014 (ΦΕΚ Α 160), Άρθρο 2- Τροποποίηση άρθρου 11 και λοιπές τροποποιήσεις του Ν.4174/2013
| |
| − | - Ν. 4254/2014 (ΦΕΚ Α 85), Άρθρο 1 (Υποπαράγραφος Δ2)- Τροποποίηση άρθρου 11 και λοιπές τροποποιήσεις του Ν.4174/2013
| |
| − | - N.4223/2013 (ΦΕΚ Α 287), Άρθρο 40-Τροποποίηση άρθρου 10 του Ν.4174/2013
| |
| | |process_rule_gazette_doc_number=170 | | |process_rule_gazette_doc_number=170 |
| | |process_rule_gazette_doc_issue=Α | | |process_rule_gazette_doc_issue=Α |
| Line 248: |
Line 265: |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Σε περίπτωση υποβολής με φυσική παρουσία: Συμπλήρωση εντύπου | + | |process_step_title=Submission with Physical Presence: Application form fill-in |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |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_step_description=Ο ενδιαφερόμενος συμπληρώνει το έντυπο έναρξης εργασιών, το οποίο είναι αρμοδίως υπογεγραμμένο, τις συνυποβαλλόμενες δηλώσεις και τα απαιτούμενα δικαιολογητικά. | |
| | }} | | }} |
| | {{process steps | | {{process steps |
| | |process_step_num_id=2 | | |process_step_num_id=2 |
| | |process_step_exit=No | | |process_step_exit=No |
| − | |process_step_child=Yes | + | |process_step_child=No |
| − | |process_step_previous_child_selector=1
| + | |process_step_title=Submission with Physical Presence: Submission of forms |
| − | |process_step_previous_child=1
| |
| − | |process_step_title=Σε περίπτωση υποβολής με φυσική παρουσία: Υποβολή εντύπων | |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |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). |
| − | |process_step_description=Ο ενδιαφερόμενος υποβάλλει τα έντυπα στον υπάλληλο του Τμήματος ή του Γραφείου Διοικητικής και Μηχανογραφικής Υποστήριξης της Δ.Ο.Υ που είναι αρμόδια. | + | 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. |
| − | Σε περίπτωση που η δήλωση έναρξης δεν υποβάλλεται αυτοπροσώπως απαιτείται εξουσιοδότηση με γνήσιο υπογραφής του δηλούντος από διοικητική αρχή ή ΚΕΠ και το στοιχείο ταυτότητας του εξουσιοδοτημένου προσώπου.
| + | |process_step_note=The competent Tax Office (DOY) for the submission is indicated in the instruction sheet of the declaration forms. |
| − | |process_step_note=Η αρμόδια κατά περίπτωση ΔΟΥ για την υποβολή αναγράφεται στο φύλλο οδηγιών των εντύπων των δηλώσεων. | |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 276: |
Line 289: |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Σε περίπτωση υποβολής με φυσική παρουσία: Αποδεικτικό Παραλαβής Δηλώσεων Μητρώου και Δικαιολογητικών | + | |process_step_title=Submission with Physical Presence: Receipt of submission |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=5 | + | |process_step_duration_min=PT5M |
| − | |process_step_duration_max=5 | + | |process_step_duration_max=PT5M |
| − | |process_step_duration_type=Minutes
| + | |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_step_description=Ο αρμόδιος υπάλληλος παραλαμβάνει τη δήλωση έναρξης και τα απαραίτητα δικαιολογητικά και χορηγεί το έντυπο Αποδεικτικό Παραλαβής Δηλώσεων Μητρώου και Δικαιολογητικών και αντίγραφο της δήλωσης στον ενδιαφερόμενο. | |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 288: |
Line 300: |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Σε περίπτωση υποβολής με φυσική παρουσία: Έλεγχος δήλωσης | + | |process_step_title=Submission with Physical Presence: Application check |
| | |process_step_official=Competent Department | | |process_step_official=Competent Department |
| − | |process_step_implementation=Check
| + | |process_step_duration_min=P1D |
| − | |process_step_duration_min=1 | + | |process_step_duration_max=P1D |
| − | |process_step_duration_max=1 | + | |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_step_duration_type=Days
| |
| − | |process_step_description=Το Τμήμα ή Γραφείο Διοικητικής και Μηχανογραφικής Υποστήριξης ελέγχει τη δήλωση και τα δικαιολογητικά που έχουν προσκομισθεί από τον ενδιαφερόμενο. | |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 300: |
Line 310: |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Σε περίπτωση υποβολής με φυσική παρουσία: Χορήγηση Βεβαίωσης στον ενδιαφερόμενο | + | |process_step_title=Submission with Physical Presence: Certificate issuance |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |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_step_description=Εφόσον τα στοιχεία είναι ορθά και πλήρη καταχωρούνται στο Μηχανογραφικό Σύστημα της Υπηρεσίας και χορηγείται σχετική Βεβαίωση στον Φορολογούμενο, με την οποία αποδίδεται το ΑΦΜ και στην οποία αναγράφονται τα στοιχεία των υποβαλλόμενων εντύπων, όπως αυτά καταχωρήθηκαν στο ηλεκτρονικό αρχείο της υπηρεσίας. | |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 312: |
Line 321: |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Συμπλήρωση πλατφόρμας | + | |process_step_title=Electronic Submission via myAADElive (available for Natural Persons): My AADE live login |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |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_step_description=Ο ενδιαφερόμενος επισκέπτεται την ιστοσελίδα της ΑΑΔΕ και εισέρχεται στην ηλεκτρονική πλατφόρμα αφού συμπληρώνει τους μοναδικούς κωδικούς και το όνομα χρήστη που διαθέτει. | |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 324: |
Line 332: |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Μεταφόρτωση δικαιολογητικών | + | |process_step_title=Electronic Submission via myAADElive (available for Natural Persons): Documentation upload |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_description=After entering the digital environment of AADE, the interested party uploads all the required supporting documents. |
| − | |process_step_description=Αφού εισέλθει στο ψηφιακό περιβάλλον της ΑΑΔΕ μεταφορτώνει όλα τα απαιτούμενα δικαιολογητικά. | |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 336: |
Line 343: |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Υποβολή αίτησης | + | |process_step_title=Electronic Submission via myAADElive (available for Natural Persons): Application submission |
| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_description=The interested party submits the electronic application. |
| − | |process_step_description=Ο ενδιαφερόμενος υποβάλλει την ηλεκτρονική αίτηση. | |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 348: |
Line 354: |
| | |process_step_exit=No | | |process_step_exit=No |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Έλεγχος ταυτοπροσωπείας | + | |process_step_title=Electronic Submission via myAADElive (available for Natural Persons): Identification check |
| | |process_step_official=Competent Department | | |process_step_official=Competent Department |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |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_step_description=Το Τμήμα ΙΓ΄- Υπηρεσίας myAADElive της Διεύθυνσης Ελέγχων της Γενικής Διεύθυνσης Φορολογικής Διοίκησης παραλαμβάνει το αίτημα και προγραμματίζεται ραντεβού με βίντεοκλήση, προκειμένου να γίνει έλεγχος ταυτοπροσωπείας. | |
| | }} | | }} |
| | {{process steps | | {{process steps |
| Line 360: |
Line 365: |
| | |process_step_exit=Yes | | |process_step_exit=Yes |
| | |process_step_child=No | | |process_step_child=No |
| − | |process_step_title=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Αποστολή Βεβαίωσης | + | |process_step_title=Electronic Submission via myAADElive (available for Natural Persons): Attestation is sent to the applicant |
| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=1 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=1 | + | |process_step_duration_max=PT1H |
| − | |process_step_duration_type=Hours
| + | |process_step_description=The attestation is sent electronically to the email that has been used. |
| − | |process_step_description=Η Βεβαίωση αποστέλλεται ηλεκτρονικά στο email που έχει χρησιμοποιηθεί. | |
| − | }}
| |
| − | {{process provision digital locations
| |
| − | |process_provision_digital_location_title=Ενιαία κέντρα εξυπηρέτησης - EUGO portal
| |
| − | |process_provision_digital_location_url=https://www.eu-go.gr/sdportal/
| |
| | }} | | }} |
| | {{process provision digital locations | | {{process provision digital locations |
| − | |process_provision_digital_location_title=Ψηφιακή πλατφόρμα της ΑΑΔΕ | + | |process_provision_digital_location_title=My AADE live - platform |
| | |process_provision_digital_location_url=https://www.aade.gr/apodosi-afm-fysikoy-prosopoy-myaadelive | | |process_provision_digital_location_url=https://www.aade.gr/apodosi-afm-fysikoy-prosopoy-myaadelive |
| | }} | | }} |
