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| | {{process | | {{process |
| − | |process_uuid=056c95b2-28c3-4c1e-84a8-bb8ed32a394c
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| − | |process_id=897141
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| | |process_official_title=Commencement of Operations and Attribution of Tax Registration Number to Service Providers, Legal Entities (with Establishment) | | |process_official_title=Commencement of Operations and Attribution of Tax Registration Number to Service Providers, Legal Entities (with Establishment) |
| | |process_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). | | |process_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). |
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| | 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. | | 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. |
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| | 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=83842 | | |process_org_owner=83842 |
| − | |process_provision_org_owner_directory=ΓΕΝΙΚΗ ΔΙΕΥΘΥΝΣΗ ΦΟΡΟΛΟΓΙΚΗΣ ΔΙΟΙΚΗΣΗΣ
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| − | |process_provision_org_group_remote=1035
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| | |process_provision_org_group_remote_urls=https://myaadelive.gov.gr/dsae2/govdesk/faces/pages/mainmenu/init.xhtml; | | |process_provision_org_group_remote_urls=https://myaadelive.gov.gr/dsae2/govdesk/faces/pages/mainmenu/init.xhtml; |
| − | |process_provision_org_group=7135,7227 | + | |process_provision_org_group=7135, 7227 |
| − | |process_provision_org=73401
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| | |process_provision_org_directory=General Directorate of Tax Administration | | |process_provision_org_directory=General Directorate of Tax Administration |
| − | |process_provided_language=English, Greek | + | |process_estimated_implementation_duration_max=P1D |
| | |process_border_provision=Establishment | | |process_border_provision=Establishment |
| | |process_evidence_identification_type=Identification document | | |process_evidence_identification_type=Identification document |
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| | |process_usage=Supporting document | | |process_usage=Supporting document |
| | |process_output_type=Document Production | | |process_output_type=Document Production |
| − | |process_source=EU-GO (support), gov.gr, SDG
| + | |process_provided_to=Service providing,Legal Entities |
| − | |process_provided_to=Businesses,Citizens,Legal Entities | |
| | |process_tax_type=Declarations | | |process_tax_type=Declarations |
| | |process_life_events=Business activity | | |process_life_events=Business activity |
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| | |process_total_duration_steps_max=32400 | | |process_total_duration_steps_max=32400 |
| | |process_total_duration_steps_digital_min=0 | | |process_total_duration_steps_digital_min=0 |
| − | |process_cost_min=0 | + | |process_cost_min=0.00 |
| − | |process_cost_max=0 | + | |process_cost_max=0.00 |
| | |process_evidence_cost_guarantee=0 | | |process_evidence_cost_guarantee=0 |
| | |process_evidence_cost_total_number=0 | | |process_evidence_cost_total_number=0 |
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| | |process_evidence_step_total_number=0 | | |process_evidence_step_total_number=0 |
| | |process_evidence_step_digital_total_number=0 | | |process_evidence_step_digital_total_number=0 |
| | + | |process_source=EU-GO (support), gov.gr, SDG |
| | |process_nace_codes=94.0 | | |process_nace_codes=94.0 |
| | + | |process_govgr_codes=16413 |
| | + | |process_govgr_full_info=16413 |
| | |process_application_type=Application | | |process_application_type=Application |
| | |process_application_submission_type=Submitted by the applicant (in person or by post) | | |process_application_submission_type=Submitted by the applicant (in person or by post) |
| | |process_application_owner=Legal entities, Persons | | |process_application_owner=Legal entities, Persons |
| − | |process_application_description=For Natural Persons: | + | |process_application_description=* For Natural Persons: |
| − | - the form M2 "Declaration of Commencement / Change of Work of a Natural Person", filling in the indication "Commencement" and
| + | ** 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
| + | ** the form M1, if at the beginning of work the trader is deprived of a Tax Registration Number |
| − | • For Legal Entities:
| + | * 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.
| + | ** 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.
| + | * 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_application_note=For submissions with physical presence. | | |process_application_note=For submissions with physical presence. |
| | + | |process_provided_language=English, Greek |
| | + | |process_uuid=056c95b2-28c3-4c1e-84a8-bb8ed32a394c |
| | + | |process_id=897141 |
| | |process_estimated_implementation_duration=86400 | | |process_estimated_implementation_duration=86400 |
| | }} | | }} |
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| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| | |process_evidence_description=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_description=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_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses | | |process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses |
| | |process_evidence_note=For submissions with physical presence. | | |process_evidence_note=For submissions with physical presence. |
| − | |process_evidence_related_process=ΔΔ:Solemn declaration and electronic solemn declaration
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
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| | {{process evidences | | {{process evidences |
| | |process_evidence_num_id=8 | | |process_evidence_num_id=8 |
| − | |process_evidence_type=6866 | + | |process_evidence_type=2244 |
| | |process_evidence_is_under_prerequisite=No | | |process_evidence_is_under_prerequisite=No |
| | |process_evidence_alternative=No | | |process_evidence_alternative=No |
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| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| | |process_evidence_description=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_description=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_related_process=Solemn declaration and electronic solemn declaration |
| | |process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses | | |process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses |
| | |process_evidence_note=Electronic Submission via myAADElive (available for Natural Persons). | | |process_evidence_note=Electronic Submission via myAADElive (available for Natural Persons). |
| − | |process_evidence_related_process=ΔΔ:Solemn declaration and electronic solemn declaration
| |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
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| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |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_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_note=It applies for submissions with physical presence. | | |process_step_note=It applies for submissions with physical presence. |
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| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |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). | | |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. | | 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. |
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| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |process_step_duration_max=PT1H |
| | |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 Proof of Receipt of Registry Statements and Supporting Documents as well as a copy of the statement to the interested party. | | |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 Proof of Receipt of Registry Statements and Supporting Documents as well as a copy of the statement to the interested party. |
| | |process_step_note=It applies for submissions with physical presence. | | |process_step_note=It applies for submissions with physical presence. |
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| | |process_step_official=Competent Employee | | |process_step_official=Competent Employee |
| | |process_step_implementation=Manual Action | | |process_step_implementation=Manual Action |
| − | |process_step_duration_min=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |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_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_note=It applies for submissions with physical presence. | | |process_step_note=It applies for submissions with physical presence. |
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| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |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_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_note=It applies for electronic submissions via myAADElive (available for Natural Persons). | | |process_step_note=It applies for electronic submissions via myAADElive (available for Natural Persons). |
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| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |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_step_description=After entering the digital environment of AADE, the interested party uploads all the required supporting documents. |
| | |process_step_note=It applies for electronic submissions via myAADElive (available for Natural Persons). | | |process_step_note=It applies for electronic submissions via myAADElive (available for Natural Persons). |
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| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |process_step_duration_max=PT1H |
| | |process_step_description=The interested party submits the electronic application. | | |process_step_description=The interested party submits the electronic application. |
| | |process_step_note=It applies for electronic submissions via myAADElive (available for Natural Persons). | | |process_step_note=It applies for electronic submissions via myAADElive (available for Natural Persons). |
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| | |process_step_official=Competent Department | | |process_step_official=Competent Department |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |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_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_note=It applies for electronic submissions via myAADElive (available for Natural Persons) | | |process_step_note=It applies for electronic submissions via myAADElive (available for Natural Persons) |
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| | |process_step_official=Other | | |process_step_official=Other |
| | |process_step_implementation=Software action | | |process_step_implementation=Software action |
| − | |process_step_duration_min=3600 | + | |process_step_duration_min=PT1H |
| − | |process_step_duration_max=3600 | + | |process_step_duration_max=PT1H |
| | |process_step_description=The attestation is sent electronically to the email that has been used. | | |process_step_description=The attestation is sent electronically to the email that has been used. |
| | |process_step_note=It applies for electronic submissions via myAADElive (available for Natural Persons) | | |process_step_note=It applies for electronic submissions via myAADElive (available for Natural Persons) |
| − | }}
| |
| − | {{process provision digital locations
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| − | |process_provision_digital_location_title=Electronic submission for natural persons
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| − | |process_provision_digital_location_url=https://www.gov.gr/en/arxes/anexartete-arkhe-demosion-esodon-aade/anexartete-arkhe-demosion-esodon-aade/apodose-arithmou-phorologikou-metroou-aphm-kai-kleidarithmou-se-phusiko-prosopo
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| | }} | | }} |
| | {{process useful links | | {{process useful links |
