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

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|process_evidence_description=For submission with Physical Presence:
 
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For Natural Persons:
 
For Natural Persons:
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|process_evidence_owner=Legal entities, Persons
 
|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=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).
 
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).
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• "Declaration of Business Activities" (M6)
 
• "Declaration of Business Activities" (M6)
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|process_evidence_description=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.
 
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.
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|process_evidence_description=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)
 
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)
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|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=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.
 
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.
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|process_evidence_description=For submission with Physical Presence:
 
|process_evidence_description=For submission with Physical Presence:
 
Residence permit for work
 
Residence permit for work

Revision as of 10:26, 15 June 2026



46a0f110-cab3-4437-99a6-77e16bd5cfb8 788475 Έναρξη Επιχειρηματικής Δραστηριότητας Φυσικών και Νομικών Προσώπων και Νομικών Οντοτήτων

The process is being reformed due to changes in the institutional framework

At a glance

Points of service

Available only digitally

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

MINISTRY OF ECONOMY AND FINANCE

Service / organizational unit of a authority entity

Competent Local Tax Authority (D.O.Y)

Provided to

Service providing, Foreigners, Legal Entities

Related links


Last update

22/09/2026

Application




What you will need

Means of authentication, identification and signature

Identification document, Identification with TAXISnet codes

    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

              Certificates

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital), Application (handwritten)

              Type

              Outgoing

              End of Process

              Ιndefinite

              J1, X1

              ,,


            • 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 Administrative 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 Tax certificates

              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

              Relevant link: https://www.gsis.gr/

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

              Submitted by: Legal entities, Persons


              Document submitted under requirements: No


              No 7140

            • 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). Solemn Declaration

              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 (in person or by post)

              Submitted by: Legal entities, Persons

              Relevant Procedure: Solemn declaration and electronic solemn declaration

              Document submitted under requirements: No


              No 7320

            • 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). Tax certificates

              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).

              Relevant link: https://www.gsis.gr/

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

              Submitted by: Legal entities, Persons


              Document submitted under requirements: No


              No 7140

            • 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. Property titles

              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 (in person or by post)

              Submitted by: Legal entities, Persons


              Document submitted under requirements: No


              No 2905

            • 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) Certificate

              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 (in person or by post)

              Submitted by: Legal entities, Persons


              Document submitted under requirements: No


              No 9703

            • 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. Approval

              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 (in person or by post)

              Submitted by: Legal entities, Persons


              Document submitted under requirements: No


              No 8880

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

              For submission with Physical Presence: 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


              Document submitted under requirements: No


              No 4178

            • 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. Tax certificates

              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 (in person or by post)

              Submitted by: Legal entities


              Document submitted under requirements: No


              No 7140

            • 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 Proof of Citizenship

              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


              Document submitted under requirements: No


              No 2712

            • 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. Residence Permit

              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.

              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


              Document submitted under requirements: No

              Alternative document of: 7

              Yes 4178

            • 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. Certification

              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


              Document submitted under requirements: No


              No 8619

            • 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. Rule

              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


              Document submitted under requirements: No


              No 1127

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

              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


              Document submitted under requirements: No


              No 1127

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

              Electronic Submission via myAADElive (available for Natural Persons): 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


              Document submitted under requirements: No


              No 1275

            • Circular 2036 2020

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


            • Circular 1006 2013

              Description Procedure-documents required


            • Law 10,11 4174 2013 170 Α

              Description Article 10 regarding registration in the Tax Registry and article 11 regarding Tax Registration Number ‘’AFM’. As amended and still in force.


            • 1 Submission with Physical Presence: Application form 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.

              No No


            • 2 Submission with Physical Presence: Submission of forms

              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 The competent Tax Office (DOY) for the submission is indicated in the instruction sheet of the declaration forms.

              No No


            • 3 Submission with Physical Presence: Receipt of submission

              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 Receipt of Submission (of Registration Statements and Supporting Documents) as well as a copy of the statement to the interested party.

              No No


            • 4 Submission with Physical Presence: Application check

              Responsible for Implementation Competent Department


              Description The Department or Office of Administrative and Computer Support checks the declaration and the supporting documents that have been submitted by the interested party.

              No No


            • 5 Submission with Physical Presence: 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.

              No No


            • 6 Electronic Submission via myAADElive (available for Natural Persons): My AADE live login

              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.

              No No


            • 7 Electronic Submission via myAADElive (available for Natural Persons): Documentation upload

              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.

              No No


            • 8 Electronic Submission via myAADElive (available for Natural Persons): Application submission

              Responsible for Implementation Other

              Μethod of Implementation Software action

              Description The interested party submits the electronic application.

              No No


            • 9 Electronic Submission via myAADElive (available for Natural Persons): Identification check

              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.

              No No


            • 10 Electronic Submission via myAADElive (available for Natural Persons): Attestation is sent to the applicant

              Responsible for Implementation Competent Employee

              Μethod of Implementation Software action

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

              No Yes




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