Difference between revisions of "ΔΔ:Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment)"

From National Registry of Administrative Public Services
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|process_output_type=Document Production
 
|process_output_type=Document Production
 
|process_source=EU-GO
 
|process_source=EU-GO
|process_sdg_resource=Other
 
|process_sdg_resource_other=Διοικητική προσφυγή
 
 
|process_bpmn_source=EUGO
 
|process_bpmn_source=EUGO
 
|process_bpmn_digital_source=EUGO
 
|process_bpmn_digital_source=EUGO
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|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=For submission with Physical Presence:
  
Για τα Φυσικά Πρόσωπα:
+
For Natural Persons:
- το έντυπο Μ2 «Δήλωση Έναρξης/Μεταβολής Εργασιών Φυσικού Προσώπου», συμπληρώνοντας την ένδειξη «Έναρξη» και
+
- the form M2 "Declaration of Commencement / Change of Work of a Natural Person", filling in the indication "Commencement" and
- το έντυπο Μ1, αν κατά την έναρξη εργασιών ο επιτηδευματίας στερείται ΑΦΜ
+
- the form M1, if at the beginning of work the trader is deprived of a Tax Registration Number
  
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 / 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)
 
}}
 
}}
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|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=For submission with Physical Presence:
  
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_submission_type=Submitted by the applicant (manual)
 
}}
 
}}
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|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=For submission with Physical Presence:
  
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)
 
}}
 
}}
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|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=For submission with Physical Presence:
  
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_evidence_submission_type=Submitted by the applicant (manual)
 
}}
 
}}
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|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=For submission with Physical Presence:
  
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_evidence_submission_type=Submitted by the applicant (manual)
 
}}
 
}}
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|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=For submission with Physical Presence:
  
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_evidence_submission_type=Submitted by the applicant (manual)
 
}}
 
}}
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|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=For submission with Physical Presence:
  
Άδεια διαμονής για εργασία
+
Residence permit for work
 
|process_evidence_submission_type=Submitted by the applicant (manual)
 
|process_evidence_submission_type=Submitted by the applicant (manual)
 
}}
 
}}
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|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=For submission with Physical Presence:
  
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_evidence_submission_type=Submitted by the applicant (manual)
 
}}
 
}}
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|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons)
 
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons)
  
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_evidence_submission_type=Submitted by the applicant (digital)
 
}}
 
}}
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|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
 
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
  
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_submission_type=Submitted by the applicant (digital)
 
}}
 
}}
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|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
 
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
  
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_evidence_submission_type=Submitted by the applicant (digital)
 
}}
 
}}
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|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
 
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
  
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_evidence_submission_type=Submitted by the applicant (digital)
 
}}
 
}}
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|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
 
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
  
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_evidence_submission_type=Submitted by the applicant (digital)
 
}}
 
}}
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|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
 
|process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons):
  
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_submission_type=Submitted by the applicant (digital)
 
}}
 
}}

Revision as of 13:15, 26 August 2021



46a0f110-cab3-4437-99a6-77e16bd5cfb8 788475 Έναρξη Εργασιών και Απόδοση ΑΦΜ σε Παρόχους Υπηρεσιών, Φυσικά και Νομικά Πρόσωπα χωρίς Εγκατάσταση

At a glance

Points of service

Tax Offices, Points of Single Contact (ΚΕΠ – EKE), Competent Local Tax Authority (D.O.Y)

Digital provision points

Number of required documents

13

Fees

Provided without cost

Estimated Time

1 day

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.

Basic information

Competent body

Authority/Public body’s Unit responsible for the institutional framework of the procedure

ΓΕΝΙΚΗ ΔΙΕΥΘΥΝΣΗ ΦΟΡΟΛΟΓΙΚΗΣ ΔΙΟΙΚΗΣΗΣ

Authority responsible for the provision of the procedure

Service / organizational unit of a authority entity

Competent Local Tax Authority (D.O.Y)

Related links


Last update

14/06/2024

Application




What you will need

    Print

    Requirements

      Fees

        Related



        Output & Results

        Output

        Document Production

        Steps

          Digital steps

            Other information

            Official title

            Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment)

            Languages supported

            Greek, English

            Ways of provision

            Cross-border

            Legislation

              Categories

              Τype of procedure

              Trigger

              Applied for

              Trigger (submission method)

              Application (handwritten), Application (digital)

              Type

              Outgoing

              ,,


              Template:Process nace Template:Process sdg

            • 1 Administrative 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.


              No No

            • 2 Time limit The new companies should not have been set up at an earlier period.


              No No

            • 3 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


              No No

            • 4 Technical Determination of headquarters and other facilities of the company.


              No No

            • 5 Health If it is a shop of sanitary interest, its establishment must have been pre-approved


              No No

            • 6 Labour 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.


              No No

            • 1 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

              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

              Submission by: Submitted by the applicant (manual)"Submitted by the applicant (manual)" is not in the list (Ex officio (manual), Ex officio (digital), Presented by the applicant, Submitted by the applicant (digital), Keep within business establishment, Presented by the applicant (email), Submitted by the applicant (in person or by post), Demonstration via gov.gr Wallet, Submitted by the applicant (by courier only), Submitted by the applicant (in person)) of allowed values for the "Process evidence submission type" property.

              Submitted by: Legal entities, Persons



              No Tax certificates"Tax certificates" is not a number.

            • 2 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).

              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).

              Submission by: Submitted by the applicant (manual)"Submitted by the applicant (manual)" is not in the list (Ex officio (manual), Ex officio (digital), Presented by the applicant, Submitted by the applicant (digital), Keep within business establishment, Presented by the applicant (email), Submitted by the applicant (in person or by post), Demonstration via gov.gr Wallet, Submitted by the applicant (by courier only), Submitted by the applicant (in person)) of allowed values for the "Process evidence submission type" property.

              Submitted by: Legal entities, Persons



              No Solemn Declaration"Solemn Declaration" is not a number.

            • 3 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).

              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).

              Submission by: Submitted by the applicant (manual)"Submitted by the applicant (manual)" is not in the list (Ex officio (manual), Ex officio (digital), Presented by the applicant, Submitted by the applicant (digital), Keep within business establishment, Presented by the applicant (email), Submitted by the applicant (in person or by post), Demonstration via gov.gr Wallet, Submitted by the applicant (by courier only), Submitted by the applicant (in person)) of allowed values for the "Process evidence submission type" property.

              Submitted by: Legal entities, Persons



              No Tax certificates"Tax certificates" is not a number.

            • 4 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.

              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.

              Submission by: Submitted by the applicant (manual)"Submitted by the applicant (manual)" is not in the list (Ex officio (manual), Ex officio (digital), Presented by the applicant, Submitted by the applicant (digital), Keep within business establishment, Presented by the applicant (email), Submitted by the applicant (in person or by post), Demonstration via gov.gr Wallet, Submitted by the applicant (by courier only), Submitted by the applicant (in person)) of allowed values for the "Process evidence submission type" property.

              Submitted by: Legal entities, Persons



              No Property titles"Property titles" is not a number.

            • 5 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)

              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)

              Submission by: Submitted by the applicant (manual)"Submitted by the applicant (manual)" is not in the list (Ex officio (manual), Ex officio (digital), Presented by the applicant, Submitted by the applicant (digital), Keep within business establishment, Presented by the applicant (email), Submitted by the applicant (in person or by post), Demonstration via gov.gr Wallet, Submitted by the applicant (by courier only), Submitted by the applicant (in person)) of allowed values for the "Process evidence submission type" property.

              Submitted by: Legal entities, Persons



              No Certificate"Certificate" is not a number.

            • 6 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.

              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.

              Submission by: Submitted by the applicant (manual)"Submitted by the applicant (manual)" is not in the list (Ex officio (manual), Ex officio (digital), Presented by the applicant, Submitted by the applicant (digital), Keep within business establishment, Presented by the applicant (email), Submitted by the applicant (in person or by post), Demonstration via gov.gr Wallet, Submitted by the applicant (by courier only), Submitted by the applicant (in person)) of allowed values for the "Process evidence submission type" property.

              Submitted by: Legal entities, Persons



              No Other"Other" is not a number.

            • 7 For submission with Physical Presence: Residence permit for work

              For submission with Physical Presence:

              Residence permit for work

              Submission by: Submitted by the applicant (manual)"Submitted by the applicant (manual)" is not in the list (Ex officio (manual), Ex officio (digital), Presented by the applicant, Submitted by the applicant (digital), Keep within business establishment, Presented by the applicant (email), Submitted by the applicant (in person or by post), Demonstration via gov.gr Wallet, Submitted by the applicant (by courier only), Submitted by the applicant (in person)) of allowed values for the "Process evidence submission type" property.

              Submitted by: Legal entities, Persons



              No Residence Permit"Residence Permit" is not a number.

            • 8 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.

              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.

              Submission by: Submitted by the applicant (manual)"Submitted by the applicant (manual)" is not in the list (Ex officio (manual), Ex officio (digital), Presented by the applicant, Submitted by the applicant (digital), Keep within business establishment, Presented by the applicant (email), Submitted by the applicant (in person or by post), Demonstration via gov.gr Wallet, Submitted by the applicant (by courier only), Submitted by the applicant (in person)) of allowed values for the "Process evidence submission type" property.

              Submitted by: Legal entities



              No Other"Other" is not a number.

            • 9 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

              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

              Submission by: Submitted by the applicant (digital)

              Submitted by: Persons



              No Proof of Citizenship"Proof of Citizenship" is not a number.

            • 10 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.

              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.

              Submission by: Submitted by the applicant (digital)

              Submitted by: Persons



              No Residence Permit"Residence Permit" is not a number.

            • 11 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.

              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.

              Submission by: Submitted by the applicant (digital)

              Submitted by: Persons



              No Certification"Certification" is not a number.

            • 12 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.

              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.

              Submission by: Submitted by the applicant (digital)

              Submitted by: Persons



              No Other"Other" is not a number.

            • 13 Electronic Submission via myAADElive (available for Natural Persons): Judicial decision on the appointment of a legal assistant for the taxpayer under legal assistance.

              Electronic Submission via myAADElive (available for Natural Persons):

              Judicial decision on the appointment of a legal assistant for the taxpayer under legal assistance.

              Submission by: Submitted by the applicant (digital)

              Submitted by: Persons



              No Rule"Rule" is not a number.

            • 14 Electronic Submission via myAADElive (available for Natural Persons): Marriage / cohabitation agreement if the applicant is married.

              Electronic Submission via myAADElive (available for Natural Persons):

              Marriage / cohabitation agreement if the applicant is married.

              Submission by: Submitted by the applicant (digital)

              Submitted by: Persons



              No Registry certificate"Registry certificate" is not a number.

            • Circular 2036 2020

              Description Διενέργεια αυτοψίας κατά την έναρξη / μεταβολή επιχειρηματικής δραστηριότητας


            • Circular 1006 2013

              Description Διαδικασία και δικαιολογητικά απόδοσης Α.Φ.Μ.


            • Law 10,11 4174 2013 170 Α

              Description Άρθρο 10 περί εγγραφής στο φορολογικό μητρώο και άρθρο 11 περί ΑΦΜ 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


            • 1 Σε περίπτωση υποβολής με φυσική παρουσία: Συμπλήρωση εντύπου

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              Description Ο ενδιαφερόμενος συμπληρώνει το έντυπο έναρξης εργασιών, το οποίο είναι αρμοδίως υπογεγραμμένο, τις συνυποβαλλόμενες δηλώσεις και τα απαιτούμενα δικαιολογητικά.

              No No


            • 2 Σε περίπτωση υποβολής με φυσική παρουσία: Υποβολή εντύπων

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              Description Ο ενδιαφερόμενος υποβάλλει τα έντυπα στον υπάλληλο του Τμήματος ή του Γραφείου Διοικητικής και Μηχανογραφικής Υποστήριξης της Δ.Ο.Υ που είναι αρμόδια. 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.

              Notes Η αρμόδια κατά περίπτωση ΔΟΥ για την υποβολή αναγράφεται στο φύλλο οδηγιών των εντύπων των δηλώσεων.

              Yes No


            • 3 Σε περίπτωση υποβολής με φυσική παρουσία: Αποδεικτικό Παραλαβής Δηλώσεων Μητρώου και Δικαιολογητικών

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              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.

              No No


            • 4 Σε περίπτωση υποβολής με φυσική παρουσία: Έλεγχος δήλωσης

              Responsible for Implementation Competent Department

              Μethod of Implementation Check"Check" is not in the list (Software action, Signature, Manual Action, Digital signature, Action of the executive / co-competent body, Inspection) of allowed values for the "Process step implementation" property.

              Description Το Τμήμα ή Γραφείο Διοικητικής και Μηχανογραφικής Υποστήριξης ελέγχει τη δήλωση και τα δικαιολογητικά που έχουν προσκομισθεί από τον ενδιαφερόμενο.

              No No


            • 5 Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Σε περίπτωση υποβολής με φυσική παρουσία: Χορήγηση Βεβαίωσης στον ενδιαφερόμενο

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              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.

              No No


            • 6 Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Συμπλήρωση πλατφόρμας

              Responsible for Implementation Other

              Μethod of Implementation Software action

              Description Ο ενδιαφερόμενος επισκέπτεται την ιστοσελίδα της ΑΑΔΕ και εισέρχεται στην ηλεκτρονική πλατφόρμα αφού συμπληρώνει τους μοναδικούς κωδικούς και το όνομα χρήστη που διαθέτει.

              No No


            • 7 Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Μεταφόρτωση δικαιολογητικών

              Responsible for Implementation Other

              Μethod of Implementation Software action

              Description Αφού εισέλθει στο ψηφιακό περιβάλλον της ΑΑΔΕ μεταφορτώνει όλα τα απαιτούμενα δικαιολογητικά.

              No No


            • 8 Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Υποβολή αίτησης

              Responsible for Implementation Other

              Μethod of Implementation Software action

              Description Ο ενδιαφερόμενος υποβάλλει την ηλεκτρονική αίτηση.

              No No


            • 9 Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Έλεγχος ταυτοπροσωπείας

              Responsible for Implementation Competent Department

              Μethod of Implementation Software action

              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.

              No No


            • 10 Σε περίπτωση υποβολής μέσω myAADElive (Φυσικό Πρόσωπο): Αποστολή Βεβαίωσης

              Responsible for Implementation Competent Employee

              Μethod of Implementation Software action

              Description Η Βεβαίωση αποστέλλεται ηλεκτρονικά στο email που έχει χρησιμοποιηθεί.

              No Yes




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