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.

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

The new companies should not have been set up at an earlier period.

Determination of headquarters and other facilities of the company.

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

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.