Today, companies in Greece are formed through the electronic one-stop shop (e-ΥΜΣ), which serves as a central point of contact bundling the submission and review of the formation documents.
For partnerships (general and limited partnerships) and the IKE, the articles of association may generally be drawn up as a private document; for the GmbH (EPE) and the stock corporation (AE), notarial certification generally remains required, unless an approved model articles of association is used via the e-ΥΜΣ. The documents required for formation remain essentially unchanged:
Documents Required from Founding Shareholders Who Are Natural Persons
- identity card, or passport for nationals of other states,
- for nationals of non-EU states: a residence permit authorising the pursuit of a self-employed activity, in particular for partners in an OE/KG or managing directors of a GmbH/IKE or representatives of an AE,
- a tax number, or, if none has yet been issued, a completed application form for a tax number.
Documents Required from Domestic Legal Entities as Founders
- a copy of the company’s articles of association,
- for notarial formation, a special notarial power of attorney for the representative; for formation by private document (OE, KG, IKE), a certified power of attorney suffices,
- for the GmbH and IKE, a shareholders’ resolution on participation in the company to be newly formed,
- for the AE, evidence of representative authority together with the board resolution on participation.
Documents Required from Foreign Legal Entities as Founders
- a translation of the articles of association bearing an apostille or consular legalisation,
- a confirmation from the competent foreign authority as to the company’s legal existence,
- a certified power of attorney appointing the representative in Greece,
- a completed application form for a tax number.
Where formation is carried out by an authorised representative, a power of attorney bearing the certified signatures of the founders must additionally be produced; further, a lease agreement, a declaration of gratuitous use, or a sworn declaration as to the company’s registered seat must be provided. Registration with social security has, since the merger of the former carriers (including IKA-ETAM, OAEE) into a single system on 1 January 2017, been handled uniformly and, as a rule, automatically by EFKA. Formation itself can, where the documents are complete, generally be completed within a few working days; formation through an authorised representative also remains possible.
FAQ
Greece has substantially simplified the formation procedure by introducing a central one-stop-shop system, originally established as a physical office in 2011. This system is now largely electronic: via the e-ΥΜΣ portal, founders can complete most formalities in a single digital process without having to appear in person at any authority. For certain situations (e.g. articles of association requiring notarial certification), the involvement of a notary remains necessary.
The following are required:
- identity card, or passport for nationals of other states;
- for nationals of third countries: a residence permit authorising the pursuit of the relevant business activity;
- a tax number (AFM) or, if none exists, the corresponding application form.
The following are required:
- evidence of registration in the companies register Γ.Ε.ΜΗ.;
- for a general partnership, limited partnership, GmbH or IKE, a special power of attorney or a certified power of attorney for the legal representative;
- a resolution of the shareholders' meeting (GmbH, IKE) or of the board of directors (AE) on participation.
The following are required:
- a translation of the articles of association bearing an apostille or consular legalisation;
- confirmation of existence from the competent authority of the state of establishment;
- a certified power of attorney for the legal representative to be appointed in Greece;
- an application for the issuance of a tax number (AFM).
The formation procedure in particular involves the following steps:
- checking the company name and registering it with the chamber of commerce;
- registration in the central companies register Γ.Ε.ΜΗ.;
- allocation of the tax number for the founders and the company;
- evidence that no debts are owed to the state or to the social security carrier e-ΕΦΚΑ;
- registration with e-ΕΦΚΑ of the shareholders or board members holding a controlling interest.
Thanks to extensive digitalisation, formation can often be completed within a few working days; the exact duration depends on the completeness of the documents and the workload of the authorities involved. Formation through an authorised representative is also possible.
As of June 2026. All information on these pages is provided without guarantee or liability.