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Revision as of 11:24, 26 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
Number of required documents
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)
What you will need
Means of authentication, identification and signature
Identification document, Identification with TAXISnet codes
Output & Results
Output
Document Production
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
Categories
Trigger (submission method)
Application (digital), Application (handwritten)
J1, X1
ΔΔ
8
7
0
0
2
0
Υπό μεταβολή θεσμικού πλαισίου
83842
No
115500
115500
Identification document, Identification with TAXISnet codes
EU-GO (support)
Supporting document
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.
0.00
0.00
13
0
0
1 day
,,
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
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
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
User authentication with TAXISNET credentials
Responsible for Implementation
Software
Μethod of Implementation
Software action
Description
Access is carried out exclusively using the credentials (username and password) that persons must have in order to access AADE digital services.
No
No
2
Successful user authentication
Responsible for Implementation
Software
Μethod of Implementation
Software action
Description
The Taxisnet credential pair is entered successfully.
Yes
No
3
Failed user authentication
Responsible for Implementation
Software
Μethod of Implementation
Software action
Description
In case of incorrect entry of the credential pair
Notes
This constitutes exit from the Service.
Yes
Yes
4
Selection of service category
Responsible for Implementation
Software
Μethod of Implementation
Software action
Description
The user selects the service category: Taxation
No
No
5
Selection of role
Responsible for Implementation
Software
Description
The user selects: a) Submission for themselves or b) Submission as representative of another taxpayer
No
No
6
I act for myself
Responsible for Implementation
Software
Μethod of Implementation
Software action
Description
Confirmation of applicant details
Yes
No
7
I act as representative of another taxpayer
Μethod of Implementation
Software action
Description
Confirmation of representative details, entry of represented person's details and specification of the type of representation
Notes
In the case of representation, attachment of a legal authorisation with certified authenticity of signature or a power of attorney is required, which must have been created by the interested party at an earlier time.
Yes
No
8
Selection of thematic group, procedure, request submission service and submission service department
Responsible for Implementation
Action by natural/legal person"Action by natural/legal person" is not in the list (Competent Secretariat General, Competent Directorate General, Competent Secretary General, Competent Directorate, Competent Director, Competent Department, Competent Employee, Competent Ministry, Competent Minister, Competent Undersecretary, ...) of allowed values for the "Process step official" property.
Μethod of Implementation
Software action
Description
The user selects: a) Thematic Group: Registry
b) Procedure: one of the options for Commencement of Operations c) the Request Submission Service is selected or appears pre-filled and d) Submission Service Department
No
No
9
Attachment of supporting documents
Responsible for Implementation
Action by natural/legal person"Action by natural/legal person" is not in the list (Competent Secretariat General, Competent Directorate General, Competent Secretary General, Competent Directorate, Competent Director, Competent Department, Competent Employee, Competent Ministry, Competent Minister, Competent Undersecretary, ...) of allowed values for the "Process step official" property.
Μethod of Implementation
Software action
Description
The user attaches the completed D211 declaration together with the required supporting documents, as applicable.
Notes
Files of up to 6 MB each and a total size of up to 20 MB may be selected, in pdf, .jpg, .png, .gif format.
No
No
10
Preview and submission of request
Responsible for Implementation
Action by natural/legal person"Action by natural/legal person" is not in the list (Competent Secretariat General, Competent Directorate General, Competent Secretary General, Competent Directorate, Competent Director, Competent Department, Competent Employee, Competent Ministry, Competent Minister, Competent Undersecretary, ...) of allowed values for the "Process step official" property.
Μethod of Implementation
Software action
Description
Preview and submission of request
No
No
11
Receipt and check of declaration and supporting documents
Responsible for Implementation
Competent employee"Competent employee" is not in the list (Competent Secretariat General, Competent Directorate General, Competent Secretary General, Competent Directorate, Competent Director, Competent Department, Competent Employee, Competent Ministry, Competent Minister, Competent Undersecretary, ...) of allowed values for the "Process step official" property.
Μethod of Implementation
Manual Action
Description
The competent employee receives declaration D211 “Declaration of registration/commencement, change, cessation of business operations” with the supporting documents attached to it, as applicable, and proceeds to
check and compare them.
No
No
12
Failure to complete request
Responsible for Implementation
Competent employee"Competent employee" is not in the list (Competent Secretariat General, Competent Directorate General, Competent Secretary General, Competent Directorate, Competent Director, Competent Department, Competent Employee, Competent Ministry, Competent Minister, Competent Undersecretary, ...) of allowed values for the "Process step official" property.
Μethod of Implementation
Manual Action
Description
Notification of unsuccessful completion of the request is sent, with the reason, and this constitutes grounds for submitting a new request.
Notes
Indicative reason for failure during the check: missing - incorrect supporting documents
Yes
Yes
13
Registration of the Commencement of Business Activity
Responsible for Implementation
Competent employee"Competent employee" is not in the list (Competent Secretariat General, Competent Directorate General, Competent Secretary General, Competent Directorate, Competent Director, Competent Department, Competent Employee, Competent Ministry, Competent Minister, Competent Undersecretary, ...) of allowed values for the "Process step official" property.
Μethod of Implementation
Manual Action
Description
The competent employee enters the data stated in D211 in the AADE information system.
Yes
No
14
Issuance of certificate of commencement of operations
Responsible for Implementation
Software
Μethod of Implementation
Software action
Description
A certificate of commencement of operations for an individual or non-individual, as applicable, is generated. The document bears a digital signature.
Notes
The certificate is sent to the taxpayer's mailbox in myAADE and can be retrieved from the AADE website (www.aade.gr), through the option myAADE / Registry & Communication / My Messages, using TAXISnet credentials.
No
No
15
Sending of the certificate of commencement of operations to the representative
Responsible for Implementation
Competent employee"Competent employee" is not in the list (Competent Secretariat General, Competent Directorate General, Competent Secretary General, Competent Directorate, Competent Director, Competent Department, Competent Employee, Competent Ministry, Competent Minister, Competent Undersecretary, ...) of allowed values for the "Process step official" property.
Μethod of Implementation
Manual Action
Description
The representative is informed of the completion of the procedure and receives the certificate
of commencement of operations.
Yes
No
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