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Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment)

Basic information

Institutional Body

MINISTRY OF ECONOMY AND FINANCE

Organizational unit of an institutional body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE

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.

At a glance

Points of ServiceTax Offices, Points of Single Contact (ΚΕΠ – EKE), Competent Local Tax Authority (D.O.Y)
Digital provision points
Number of Documents0
CostProvided without cost
Deadline of Implementation1 day
Process Diagram

Conditions

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.

What you will need

Identification and signature verification means
Identification with TAXISnet codes, Identification document
    Ministry of Digital Governance LogoEUGO LogoGovGR Logo
    Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment)
    What you will need
    1For 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 NumberTax certificates
    Filed by
    Submitted by the applicant (in person or by post)
    Applicant status
    Legal entitiesPersons
    2For 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
    Filed by
    Submitted by the applicant (in person or by post)
    Applicant status
    Legal entitiesPersons
    3For 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
    Filed by
    Submitted by the applicant (in person or by post)
    Applicant status
    Legal entitiesPersons
    4For 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
    Filed by
    Submitted by the applicant (in person or by post)
    Applicant status
    Legal entitiesPersons
    5For 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
    Filed by
    Submitted by the applicant (in person or by post)
    Applicant status
    Legal entitiesPersons
    6For 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.Other
    Filed by
    Submitted by the applicant (in person or by post)
    Applicant status
    Legal entitiesPersons
    7For submission with Physical Presence: Residence permit for workResidence Permit
    Filed by
    Submitted by the applicant (in person or by post)
    Applicant status
    Legal entitiesPersons
    8For 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.Other
    Filed by
    Submitted by the applicant (in person or by post)
    Applicant status
    Legal entities
    9Electronic 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 beProof of Citizenship
    Filed by
    Submitted by the applicant (digital)
    Applicant status
    Persons
    10Electronic 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
    Filed by
    Submitted by the applicant (digital)
    Applicant status
    Persons
    11Electronic 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
    Filed by
    Submitted by the applicant (digital)
    Applicant status
    Persons
    12Electronic 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.Other
    Filed by
    Submitted by the applicant (digital)
    Applicant status
    Persons
    13Electronic Submission via myAADElive (available for Natural Persons): Judicial decision on the appointment of a legal assistant for the taxpayer under legal assistance.Rule
    Filed by
    Submitted by the applicant (digital)
    Applicant status
    Persons
    14Electronic Submission via myAADElive (available for Natural Persons): Marriage / cohabitation agreement if the applicant is married.Registry certificate
    Filed by
    Submitted by the applicant (digital)
    Applicant status
    Persons

    Online request

    Submit a new application for the selected procedure.

    New online request

    Legislation

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

    • Description
      Procedure-documents required

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

    About

    Process code
    788475
    NACE code
    Description of NACE code

    Other Information

    Languages supported
    English

    ID: 788475

    Name: Commencement of Operation and Attribution of Tax Registration Number to Service Providers, Legal Entities (without Establishment)

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