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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_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=7227, 7135 | + | |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_estimated_implementation_duration_max=P1D | | |process_estimated_implementation_duration_max=P1D |
| − | |process_provided_language=English, Greek
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| | |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=Legal Entities,Service providing
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| | |process_tax_type=Declarations | | |process_tax_type=Declarations |
| | |process_life_events=Business activity | | |process_life_events=Business activity |
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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_uuid=056c95b2-28c3-4c1e-84a8-bb8ed32a394c |
| | |process_id=897141 | | |process_id=897141 |
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| | |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) |
| − | }}
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| − | {{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 |
