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Natural persons who are going to conduct business, are obliged to submit to the Tax Administration a declaration of commencement of business activity, before carrying out any transaction in the context of their activity.   In particular, they submit the form D211, which is currently available only in Greek. This form can be found on the website of the Independent Authority of Public Revenue (IAPR),, in the section of the forms' catalog (   They must also submit the following supporting documents:
  1. Identification of the address of the head office and other facilities of the company, such as title of ownership, proof of electronic submission of lease or proof of electronic submission of free concession of the space. For facilities located abroad, it is required the submission of identification of their address, as provided in the country of establishment, officially translated.
  2. Certificate of the distinctive business title provided by the service of the General Commercial Register, if used by a sole proprietorship.
  3. Pre-approval of establishment for stores of health interest according to the provisions of articles 80 and 81 of law 3463/2006, as it stands. This pre-approval is required for some business activities that are included in CPA categories 56.10.11, 56.30.10, 90.04.10 and 93.21.10 and more specifically, it concerns the following national business codes:,,,,,, and
  4. In case of non-EU citizens, residing within Greece, a residence permit is required. In particular, the residence permit must provide the right for starting a sole proprietorship according to the legal framework of the Ministry of Immigration and Asylum.
Both, the above supporting documents and the form D211 are submitted to the competent Tax Office or to the digital portal "myAADE" ( through the application "Τα Αιτήματά μου" by the taxpayer or his/her legal representative or they can be sent by post as registered mail or by courier service. Finally, the declaration of commencement of business activity for a sole proprietorship is going to be launched through a special digital application at the digital portal "".