At a glance
Points of service
Digital provision points
Number of required documents
Fees
Provided without cost
Estimated Time
1 day
Description
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
Service / organizational unit of a authority entity
Provided to
Last update
22/11/2024
Application
Application Type
Submission by:
Submitted by:
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:
What you will need
Means of authentication, identification and signature
Identification document
-
3
1
Determination of the registered office and other premises of the company, indicative title deed, pro ...
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.
-
5
2
Pre-approval of the establishment, according to the provisions of articles 80 and 81 of law 3463/200 ...
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: Link
Submission by: Submitted by the applicant (in person or by post)
Submitted by: Legal entities, Persons
Notes: For submissions with physical presence.
-
6
3
Residence permit for work. ...
Residence Permit
Residence permit for work.
Relevant link: Link
Submission by: Submitted by the applicant (in person or by post)
Submitted by: Legal entities, Persons
Notes: For submissions with physical presence.
-
8
4
Identity card, such as police ID, military ID, etc., valid passport, Special Identity Card for Expat ...
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.
-
12
5
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)
-
1
6
Solemn declaration of article 8 of law 1599/86 confirming the authenticity of the signature, that th ...
Solemn Declaration (conditional)
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: Link
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
-
2
7
Declaration of Business Activities (M6)
Taxpayer Relations Statement (M7)
Declaration of Non-Natural ...
Declaration (conditional)
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
-
4
8
Certificate of e-E.F.K.A. that the declarant submitted to him an inventory statement, since he is su ...
Certification (conditional)
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
-
7
9
The necessary supporting documents of par. 6 of article 6 of POL (Circular) 1006/2013 that must be s ...
Tax certificates (conditional)
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
-
9
9.1
Residence permit in force or evidence that you are legally residing in the country in accordance wit ...
Residence Permit
Residence permit in force or evidence that you are legally residing in the country in accordance with applicable law.
Relevant link: Link
Submission by: Submitted by the applicant (digital)
Submitted by: Persons
Notes: Electronic Submission via myAADElive (available for Natural Persons).
Alternative document of: 7
-
10
10
Birth Certificate when the applicant is a minor and has no identity. In the case of a minor foreign ...
Certification (conditional)
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
-
11
11
Simple written declaration with the authentic signature certified or a solemn declaration from gov.g ...
Solemn Declaration (conditional)
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: Link
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
-
13
12
Marriage / cohabitation agreement if the applicant is married. ...
Registry certificate (conditional)
Marriage / cohabitation agreement if the applicant is married.
Relevant link: Link
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
Requirements
-
1
Company law
Business formation (individual, corporate)
- For company establishment see the link below
Link Link
-
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.
-
3
Company law
The new companies should not have been set up at an earlier period.
-
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.
-
5
Establishment
Determination of headquarters and other facilities of the company.
-
6
Administrative
If it is a shop of sanitary interest, its establishment must have been pre-approved.
-
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.
Related
Means of redress or appeal:
OtherAdministrative redress
NACE
- 94.0 Activities of membership organisations
Output & Results
Output
Steps
-
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.
-
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.
-
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.
-
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.
-
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).
-
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).
-
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).
-
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)
-
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)
Other information
Official title
Languages supported
Ways of provision
Legislation
-
Law 4174/2013 (Government Gazette 170/Α) Articles 10,11
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 Link
-
Ministerial Decision 1006/2014 (Government Gazette 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 Link
-
Circular 2036/2020
Description On-site inspection at the beginning / any changes of business activity
Legal references Link
ΑΔΑ 6Φ3846ΜΠ3Ζ-Ω2Γ