Difference between revisions of "ΔΔ:Commencement of Operations and Attribution of Tax Registration Number to Service Providers, Legal Entities (with Establishment)"

From National Registry of Administrative Public Services
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|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_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=Greek, English
+
|process_provided_language=English, Greek
 
|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=SDG, gov.gr, EU-GO (support)
+
|process_source=EU-GO (support), gov.gr, SDG
 
|process_provided_to=Service providing,Legal Entities
 
|process_provided_to=Service providing,Legal Entities
 
|process_tax_type=Declarations
 
|process_tax_type=Declarations
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|process_evidence_step_digital_total_number=0
 
|process_evidence_step_digital_total_number=0
 
|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=Persons, Legal entities
+
|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
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|process_evidence_alternative=No
 
|process_evidence_alternative=No
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
−
|process_evidence_owner=Persons, Legal entities
+
|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_process=Solemn declaration and electronic solemn declaration
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|process_evidence_alternative=No
 
|process_evidence_alternative=No
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
−
|process_evidence_owner=Persons, Legal entities
+
|process_evidence_owner=Legal entities, Persons
 
|process_evidence_description=Declaration of Business Activities (M6)
 
|process_evidence_description=Declaration of Business Activities (M6)
 
Taxpayer Relations Statement (M7)
 
Taxpayer Relations Statement (M7)
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|process_evidence_alternative=No
 
|process_evidence_alternative=No
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
−
|process_evidence_owner=Persons, Legal entities
+
|process_evidence_owner=Legal entities, Persons
 
|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_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_note=For submissions with physical presence.
 
|process_evidence_note=For submissions with physical presence.
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|process_evidence_alternative=No
 
|process_evidence_alternative=No
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
−
|process_evidence_owner=Persons, Legal entities
+
|process_evidence_owner=Legal entities, Persons
 
|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_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_note=For submissions with physical presence.
 
|process_evidence_note=For submissions with physical presence.
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|process_evidence_alternative=No
 
|process_evidence_alternative=No
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
−
|process_evidence_owner=Persons, Legal entities
+
|process_evidence_owner=Legal entities, Persons
 
|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_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_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-exousiodoteses
 
|process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-exousiodoteses
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|process_evidence_alternative=No
 
|process_evidence_alternative=No
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
 
|process_evidence_submission_type=Submitted by the applicant (in person or by post)
−
|process_evidence_owner=Persons, Legal entities
+
|process_evidence_owner=Legal entities, Persons
 
|process_evidence_description=Residence permit for work.
 
|process_evidence_description=Residence permit for work.
 
|process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/polites-allon-kraton/khoregese-adeias-diamones-gia-exairetikous-logous
 
|process_evidence_related_url=https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/polites-allon-kraton/khoregese-adeias-diamones-gia-exairetikous-logous
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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)
−
}}
 
−
{{process provision digital locations
 
−
|process_provision_digital_location_title=Electronic submission for natural persons
 
−
|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
 
 
}}
 
}}
 
{{process useful links
 
{{process useful links

Revision as of 11:08, 18 June 2024



056c95b2-28c3-4c1e-84a8-bb8ed32a394c 897141 Έναρξη Εργασιών και Απόδοση ΑΦΜ σε Παρόχους Υπηρεσιών, Νομικά Πρόσωπα, με Εγκατάσταση

At a glance

Points of service

Points of Single Contact (ΚΕΠ – EKE), Tax Offices, General Directorate of Tax Administration

Digital provision points

Number of required documents

5 to 12

Fees

Provided without cost

Estimated Time

1 day

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.

For natural persons the process is electronic through the website of AADE.

Basic information

Competent body

MINISTRY OF ECONOMY AND FINANCE

Service / organizational unit of a authority entity

General Directorate of Tax Administration

Provided to

Service providing, Legal Entities

Related links


Last update

22/11/2024

Application

Application Type

Application

Submission by:

Submitted by the applicant (in person or by post)

Submitted by:

Legal entities, Persons

Title

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: - 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.

Notes:

For submissions with physical presence.

What you will need

Means of authentication, identification and signature

Identification document

    Print

    Requirements

      Fees

        Related

        Means of redress or appeal:

        Other Administrative redress


        NACE

        • 94.0 Activities of membership organisations

        Output & Results

        Output

        Document Production

        Steps

          Digital steps

            Other information

            Official title

            Commencement of Operations and Attribution of Tax Registration Number to Service Providers, Legal Entities (with Establishment)

            Languages supported

            Greek, English

            Ways of provision

            Establishment

            Legislation

              Categories

              Τype of procedure

              Declarations

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              Life events

              Business activity

              Type

              Outgoing

              ,


            • 1 Company law Business formation (individual, corporate)
              • For company establishment see the link below

              Link https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/enarxe-kai-luse-epikheireses/sustase-epikheireses

              No No

            • 2 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 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

            • 3 Company law The new companies should not have been set up at an earlier period.


              No No

            • 4 Tax 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 entities / 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

            • 5 Establishment Determination of headquarters and other facilities of the company.


              No No

            • 6 Administrative If it is a shop of sanitary interest, its establishment must have been pre-approved.


              No No

            • 7 Citizenship 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 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

              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).

              Relevant link: https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses

              Submission by: Submitted by the applicant (in person or by post)

              Submitted by: Legal entities, Persons

              Relevant Procedure: Solemn declaration and electronic solemn declaration

              Notes: For submissions with physical presence.

              Document submitted under requirements: Yes

              Document’s requirement: Company law

              No 7320

            • 2 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). Declaration

              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 (in person or by post)

              Submitted by: Legal entities, Persons

              Notes: Corresponding supporting documents required under article 5 of POL (Circular) 1006/2013, for submissions with physical presence.

              Document submitted under requirements: Yes

              Document’s requirement: Company law

              No 9429

            • 3 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. Property titles

              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 (in person or by post)

              Submitted by: Legal entities, Persons

              Notes: For submissions with physical presence.

              Document submitted under requirements: No


              No 2905

            • 4 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) Certification

              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 (in person or by post)

              Submitted by: Legal entities, Persons

              Notes: For submissions with physical presence.

              Document submitted under requirements: Yes

              Document’s requirement: Insurance

              No 8619

            • 5 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. Approval

              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.

              Relevant link: https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-exousiodoteses

              Submission by: Submitted by the applicant (in person or by post)

              Submitted by: Legal entities, Persons

              Notes: For submissions with physical presence.

              Document submitted under requirements: No


              No 8880

            • 6 Residence permit for work. Residence Permit

              Residence permit for work.

              Relevant link: https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/polites-allon-kraton/khoregese-adeias-diamones-gia-exairetikous-logous

              Submission by: Submitted by the applicant (in person or by post)

              Submitted by: Legal entities, Persons

              Notes: For submissions with physical presence.

              Document submitted under requirements: No


              No 4178

            • 7 The necessary supporting documents of par. 6 of article 6 of POL (Circular) 1006/2013 that must be submitted for legal entities. Tax certificates

              The necessary supporting documents of par. 6 of article 6 of POL (Circular) 1006/2013 that must be submitted for legal entities.

              Submission by: Submitted by the applicant (in person or by post)

              Submitted by: Legal entities

              Notes: For submissions with physical presence.

              Document submitted under requirements: Yes

              Document’s requirement: Company law

              No 7140

            • 8 Identity card, such as police ID, military ID, etc., valid passport, Special Identity Card for Expatriates, etc. as the case may be. Identification document

              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

              Notes: For submissions with physical presence.

              Document submitted under requirements: No


              No 2244

            • 9 Residence permit in force or evidence that you are legally residing in the country in accordance with applicable law. Residence Permit

              Residence permit in force or evidence that you are legally residing in the country in accordance with applicable law.

              Relevant link: https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/polites-allon-kraton/khoregese-adeias-diamones-gia-exairetikous-logous

              Submission by: Submitted by the applicant (digital)

              Submitted by: Persons

              Notes: Electronic Submission via myAADElive (available for Natural Persons).

              Document submitted under requirements: No

              Alternative document of: 7

              Yes 4178

            • 10 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. Certification

              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

              Notes: Electronic Submission via myAADElive (available for Natural Persons).

              Document submitted under requirements: Yes

              Document’s requirement: Age

              No 8619

            • 11 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. Solemn Declaration

              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.

              Relevant link: https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/ekdose-upeuthunes-deloses

              Submission by: Submitted by the applicant (digital)

              Submitted by: Persons

              Relevant Procedure: Solemn declaration and electronic solemn declaration

              Notes: Electronic Submission via myAADElive (available for Natural Persons).

              Document submitted under requirements: Yes

              Document’s requirement: Establishment

              No 7320

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

              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

              Notes: Electronic Submission via myAADElive (available for Natural Persons)

              Document submitted under requirements: No


              No 1127

            • 13 Marriage / cohabitation agreement if the applicant is married. Registry certificate

              Marriage / cohabitation agreement if the applicant is married.

              Relevant link: https://www.gov.gr/en/ipiresies/oikogeneia

              Submission by: Submitted by the applicant (digital)

              Submitted by: Persons

              Notes: Electronic Submission via myAADElive (available for Natural Persons)

              Document submitted under requirements: Yes

              Document’s requirement: Family

              No 1275

            • Circular 2036 2020

              Description On-site inspection at the beginning / any changes of business activity

              Legal references https://diavgeia.gov.gr/doc/6%CE%A63846%CE%9C%CE%A03%CE%96-%CE%A92%CE%93?inline=true

              ΑΔΑ 6Φ3846ΜΠ3Ζ-Ω2Γ

            • Ministerial Decision 1006 2014 19 Β

              Description Procedure-documents required. Amendments: - Α.1188/7-8-2020 (GG Β 3409/14.08.2020) - Α.1164/10-05-2019 (GG Β 1618) (Amending ΠΟΛ 1006/2013)

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20140200019

            • Law 10,11 4174 2013 170 Α

              Description Regarding registration in the Tax Registry and Tax Registration Number ‘’AFM’. Amendments: - Law 4714/2020 (GG Α148), Article 101-Amending article 11 and other amendments of Law 4174/2013 - Law 4549/2018 (GG Α 105), Article 112- Amending article 10 and 11 of Law 4174/2013 - Law 4512/2018 (GG Α 5), Article 355- Amending article 10 and 11 of Law 4174/2013 - Law 4410/2016 (GG Α 141), Article 40-Amending article 10 and 11 and other amendments of Law 4174/2013 - Law 4281/2014 (GG Α 160), Article 2- Amending article 11 and other amendments of Law 4174/2013 - Law 4254/2014 (GG Α 85), Article 1 (Subpar. Δ2)- Amending article 11 and other amendments of Law 4174/2013 - Law 4223/2013 (GG Α 287), Article 40-Amending article 10 of Law 4174/2013

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20130100170

            • 1 Application fill-in

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              Description The interested party fills in the form, which is duly signed, as well as the other required statements and supporting documents.

              Notes It applies for submissions with physical presence.

              No No


            • 2 Submission of application and required documents

              Responsible for Implementation Other

              Μethod of Implementation Manual Action

              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.

              Notes It applies for submissions with physical presence. Note: The competent Tax Office (DOY) for the submission is indicated in the instruction sheet of the declaration forms.

              Yes No


            • 3 Proof of Receipt of Registry Statements and Supporting Documents

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              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.

              Notes It applies for submissions with physical presence.

              No No


            • 4 Certificate issuance

              Responsible for Implementation Competent Employee

              Μethod of Implementation Manual Action

              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.

              Notes It applies for submissions with physical presence.

              No No


            • 5 Entrance into myAADElive

              Responsible for Implementation Other

              Μethod of Implementation Software action

              Description The interested party visits the website of AADE and enters the electronic platform after filling in the unique codes and the username.

              Notes It applies for electronic submissions via myAADElive (available for Natural Persons).

              No No


            • 6 Document uploads

              Responsible for Implementation Other

              Μethod of Implementation Software action

              Description After entering the digital environment of AADE, the interested party uploads all the required supporting documents.

              Notes It applies for electronic submissions via myAADElive (available for Natural Persons).

              No No


            • 7 Electronic submission of application

              Responsible for Implementation Other

              Μethod of Implementation Software action

              Description The interested party submits the electronic application.

              Notes It applies for electronic submissions via myAADElive (available for Natural Persons).

              No No


            • 8 Videocall appointment

              Responsible for Implementation Competent Department

              Μethod of Implementation Software action

              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.

              Notes It applies for electronic submissions via myAADElive (available for Natural Persons)

              No No


            • 9 Attestation is sent electronically

              Responsible for Implementation Other

              Μethod of Implementation Software action

              Description The attestation is sent electronically to the email that has been used.

              Notes It applies for electronic submissions via myAADElive (available for Natural Persons)

              No Yes


            • Independent Authority for Public Revenue - related information
              • Retrieved from "https://en.mitos.gov.gr/index.php?title=ΔΔ:Commencement_of_Operations_and_Attribution_of_Tax_Registration_Number_to_Service_Providers,_Legal_Entities_(with_Establishment)&oldid=69700"
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