|
|
| Line 4: |
Line 4: |
| | |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). |
| | + | |
| | 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. |
| | + | |
| | 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 |
| Line 100: |
Line 102: |
| | |process_evidence_type=Application | | |process_evidence_type=Application |
| | |process_evidence_identification_type=Identification with TAXISnet codes, Identification document | | |process_evidence_identification_type=Identification with TAXISnet codes, Identification document |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: | + | |process_evidence_description=For Natural Persons: |
| − | Για τα Φυσικά Πρόσωπα:
| + | - the form M2 "Declaration of Commencement / Change of Work of a Natural Person", filling in the indication "Commencement" and |
| − | -το έντυπο Μ2 «Δήλωση Έναρξης/Μεταβολής Εργασιών Φυσικού Προσώπου», συμπληρώνοντας την ένδειξη «Έναρξη» και | + | - the form M1, if at the beginning of work the trader is deprived of a Tax Registration Number |
| − | -το έντυπο Μ1, αν κατά την έναρξη εργασιών ο επιτηδευματίας στερείται ΑΦΜ | + | |
| − | 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.
| + | • 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. |
| − | 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.
| + | • 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_submission_type=Submitted by the applicant (manual) | | |process_evidence_submission_type=Submitted by the applicant (manual) |
| | + | |process_evidence_note=For submission with physical presence |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 113: |
Line 116: |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| | |process_evidence_type=Solemn Declaration | | |process_evidence_type=Solemn Declaration |
| − | |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). | + | |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_submission_type=Submitted by the applicant (manual) | | |process_evidence_submission_type=Submitted by the applicant (manual) |
| | + | |process_evidence_note=For submission with physical presence |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 121: |
Line 125: |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| | |process_evidence_type=Other | | |process_evidence_type=Other |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: | + | |process_evidence_description=Corresponding supporting documents required under article 5 of POL (Circular) 1006/2013: |
| − | 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_submission_type=Submitted by the applicant (manual) | | |process_evidence_submission_type=Submitted by the applicant (manual) |
| | + | |process_evidence_note=For submission with physical presence |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 137: |
Line 141: |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| | |process_evidence_type=Property titles | | |process_evidence_type=Property titles |
| − | |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. | + | |process_evidence_description=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_evidence_submission_type=Submitted by the applicant (manual) |
| | + | |process_evidence_note=For submission with physical presence |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 145: |
Line 150: |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| | |process_evidence_type=Certificate | | |process_evidence_type=Certificate |
| − | |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. | + | |process_evidence_description=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_evidence_submission_type=Submitted by the applicant (manual) |
| | + | |process_evidence_note=For submission with physical presence |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 153: |
Line 159: |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| | |process_evidence_type=Other | | |process_evidence_type=Other |
| − | |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. | + | |process_evidence_description=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_evidence_submission_type=Submitted by the applicant (manual) |
| | + | |process_evidence_note=For submission with physical presence |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 161: |
Line 168: |
| | |process_evidence_owner=Legal entities, Persons | | |process_evidence_owner=Legal entities, Persons |
| | |process_evidence_type=Residence Permit | | |process_evidence_type=Residence Permit |
| − | |process_evidence_description=Σε περίπτωση υποβολής με φυσική παρουσία: Άδεια διαμονής για εργασία. | + | |process_evidence_description=Residence permit for work |
| | |process_evidence_submission_type=Submitted by the applicant (manual) | | |process_evidence_submission_type=Submitted by the applicant (manual) |
| | + | |process_evidence_note=For submission with physical presence |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 169: |
Line 177: |
| | |process_evidence_owner=Legal entities | | |process_evidence_owner=Legal entities |
| | |process_evidence_type=Other | | |process_evidence_type=Other |
| − | |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. | + | |process_evidence_description=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_evidence_submission_type=Submitted by the applicant (manual) |
| | + | |process_evidence_note=For submission with physical presence |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 177: |
Line 186: |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| | |process_evidence_type=Copy of document | | |process_evidence_type=Copy of document |
| − | |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. | + | |process_evidence_description=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_evidence_submission_type=Submitted by the applicant (digital) |
| | + | |process_evidence_note=For submission with physical presence |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 185: |
Line 195: |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| | |process_evidence_type=Residence Permit | | |process_evidence_type=Residence Permit |
| − | |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. | + | |process_evidence_description=Residence permit in force or evidence that you are legally residing in the country in accordance with applicable law. |
| | |process_evidence_submission_type=Submitted by the applicant (digital) | | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | + | |process_evidence_note=Electronic Submission via myAADElive (available for Natural Persons) |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 193: |
Line 204: |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| | |process_evidence_type=Certification | | |process_evidence_type=Certification |
| − | |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. | + | |process_evidence_description=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_evidence_submission_type=Submitted by the applicant (digital) |
| | + | |process_evidence_note=Electronic Submission via myAADElive (available for Natural Persons) |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 201: |
Line 213: |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| | |process_evidence_type=Other | | |process_evidence_type=Other |
| − | |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. | + | |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_submission_type=Submitted by the applicant (digital) | | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | + | |process_evidence_note=Electronic Submission via myAADElive (available for Natural Persons) |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 209: |
Line 222: |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| | |process_evidence_type=Rule | | |process_evidence_type=Rule |
| − | |process_evidence_description=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Δικαστική απόφαση για τον ορισμό δικαστικού συμπαραστάτη για τον υπό δικαστική συμπαράσταση φορολογούμενο. | + | |process_evidence_description=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_evidence_submission_type=Submitted by the applicant (digital) |
| | + | |process_evidence_note=Electronic Submission via myAADElive (available for Natural Persons) |
| | }} | | }} |
| | {{process evidences | | {{process evidences |
| Line 217: |
Line 231: |
| | |process_evidence_owner=Persons | | |process_evidence_owner=Persons |
| | |process_evidence_type=Registry certificate | | |process_evidence_type=Registry certificate |
| − | |process_evidence_description=Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Ληξιαρχική πράξη γάμου /συμφώνου συμβίωσης όταν ο/η αιτών/ούσα είναι έγγαμος/η. | + | |process_evidence_description=Marriage / cohabitation agreement if the applicant is married. |
| | |process_evidence_submission_type=Submitted by the applicant (digital) | | |process_evidence_submission_type=Submitted by the applicant (digital) |
| | + | |process_evidence_note=Electronic Submission via myAADElive (available for Natural Persons) |
| | }} | | }} |
| | {{process rules | | {{process rules |
| Line 230: |
Line 245: |
| | |process_rule_decision_number=1006 | | |process_rule_decision_number=1006 |
| | |process_rule_decision_year=2013 | | |process_rule_decision_year=2013 |
| − | |process_rule_description=ΦΕΚ Β 19/2014: procedure-documents required | + | |process_rule_description=GG Β 19/2014: procedure-documents required |
| | Amendments: | | Amendments: |
| | • Α.1188/7-8-2020 (GG Β 3409/14.08.2020) | | • Α.1188/7-8-2020 (GG Β 3409/14.08.2020) |
