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| |process_evidence_step_total_number=10 | | |process_evidence_step_total_number=10 |
| |process_evidence_step_digital_total_number=0 | | |process_evidence_step_digital_total_number=0 |
| + | |process_evidence_prerequisite_total_number=0 |
| + | |process_evidence_ex_officio_total_number=0 |
| + | |process_evidence_alternative_total_number=0 |
| }} | | }} |
| {{process nace}} | | {{process nace}} |
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| |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. |
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| 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. |
| }} | | }} |
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| |process_evidence_related_url=https://www.gsis.gr/ | | |process_evidence_related_url=https://www.gsis.gr/ |
| |process_evidence_description=For submission with Physical Presence: | | |process_evidence_description=For submission with Physical Presence: |
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| For Natural Persons: | | 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 |
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| 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 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. |
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| 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_evidence_submission_type=Submitted by the applicant (manual) | | |process_evidence_submission_type=Submitted by the applicant (manual) |
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| |process_evidence_type=Solemn Declaration | | |process_evidence_type=Solemn Declaration |
| |process_evidence_description=For submission with Physical Presence: | | |process_evidence_description=For submission with Physical Presence: |
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| 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). | | 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_related_url=https://www.gsis.gr/ | | |process_evidence_related_url=https://www.gsis.gr/ |
| |process_evidence_description=For submission with Physical Presence: | | |process_evidence_description=For submission with Physical Presence: |
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| |
| • "Declaration of Business Activities" (M6) | | • "Declaration of Business Activities" (M6) |
| • "Taxpayer Relations Statement" (M7) | | • "Taxpayer Relations Statement" (M7) |
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| |process_evidence_type=Property titles | | |process_evidence_type=Property titles |
| |process_evidence_description=For submission with Physical Presence: | | |process_evidence_description=For submission with Physical Presence: |
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| 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. | | 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_type=Certificate | | |process_evidence_type=Certificate |
| |process_evidence_description=For submission with Physical Presence: | | |process_evidence_description=For submission with Physical Presence: |
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| 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) | | 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_type=Other | | |process_evidence_type=Other |
| |process_evidence_description=For submission with Physical Presence: | | |process_evidence_description=For submission with Physical Presence: |
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| 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. | | 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_related_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/polites-allon-kraton/khoregese-adeias-diamones-gia-exairetikous-logous | | |process_evidence_related_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/polites-allon-kraton/khoregese-adeias-diamones-gia-exairetikous-logous |
| |process_evidence_description=For submission with Physical Presence: | | |process_evidence_description=For submission with Physical Presence: |
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| |
| Residence permit for work | | 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_type=Other | | |process_evidence_type=Other |
| |process_evidence_description=For submission with Physical Presence: | | |process_evidence_description=For submission with Physical Presence: |
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| For legal entities: the necessary supporting documents of par. 6 of article 6 of POL (Circular) 1006/2013 must be submitted. | | 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_type=Proof of Citizenship | | |process_evidence_type=Proof of Citizenship |
| |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons) | | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons) |
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| |
| Identity card, such as police ID, military ID, etc., valid passport, Special Identity Card for Expatriates, etc. as the case may be | | 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_related_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/polites-allon-kraton/khoregese-adeias-diamones-gia-exairetikous-logous | | |process_evidence_related_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/polites-allon-kraton/khoregese-adeias-diamones-gia-exairetikous-logous |
| |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): | | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): |
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| |
| Residence permit in force or evidence of legal residence in the country in accordance with applicable law. | | 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_type=Certification | | |process_evidence_type=Certification |
| |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): | | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): |
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| |
| 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. | | 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_type=Other | | |process_evidence_type=Other |
| |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): | | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): |
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| |
| 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. | | 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_type=Rule | | |process_evidence_type=Rule |
| |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): | | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): |
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| |
| Judicial decision on the appointment of a legal assistant for the taxpayer under legal assistance. | | 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_related_url=https://www.gov.gr/ipiresies/oikogeneia | | |process_evidence_related_url=https://www.gov.gr/ipiresies/oikogeneia |
| |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): | | |process_evidence_description=Electronic Submission via myAADElive (available for Natural Persons): |
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| |
| Marriage / cohabitation agreement if the applicant is married. | | 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) |
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| |process_step_duration_type=Hours | | |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=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). |
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| 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. |
| |process_step_note=The competent Tax Office (DOY) for the submission is indicated in the instruction sheet of the declaration forms. | | |process_step_note=The competent Tax Office (DOY) for the submission is indicated in the instruction sheet of the declaration forms. |