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Commencement of Operations and Attribution of Tax Registration Number to Service Providers, Legal Entities (with 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 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 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.
At a glance
| Points of Service | Tax Offices, Points of Single Contact (ΚΕΠ – EKE), General Directorate of Tax Administration |
| Digital provision points | |
| Number of Documents | 0 |
| Cost | Provided without cost |
| Deadline of Implementation | 1 day |
| Process Diagram |
Conditions
Business formation (individual, corporate)
*For company establishment see the link below
The new companies should not have been set up at an earlier period.
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.
If it is a shop of sanitary interest, its establishment must have been pre-approved.
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.
Determination of headquarters and other facilities of the company.
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 document
- 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.Filed bySubmitted by the applicant (in person or by post)NoteFor submissions with physical presence.Applicant statusLegal entities, Persons
Online request
Submit a new application for the selected procedure.
Legislation
- DescriptionOn-site inspection at the beginning / any changes of business activityLegal references
- DescriptionProcedure-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
- DescriptionRegarding 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 4174/2013Legal references
About
Process code
897141
NACE code
94
Description of NACE code
Activities of membership organisations
Legal means of protection or appeal
Other Administrative redress
Other Information
Languages supported
EnglishGreek
