In dealings with Greek financial authorities, the provision of one’s own tax number is generally required. Furthermore, the tax number is also needed for the handling of numerous everyday private legal transactions, so in practice, hardly anyone can do without acquiring their own tax number.
The commencement of any type of business activity in Greece always begins with a trip to the tax office, so a tax number must be available or applied for at this point at the latest.
Furthermore, a series of documents, varying according to the type of company, must be submitted for the obligatory notification of the commencement or cessation of any business activity.
Below are some frequently asked questions regarding the assignment of a tax number and the commencement and cessation of business operations answered, although understandably without claim to completeness and without guarantee.
Note: This article is also available for download in PDF format under the title Acquisition of a Tax Number and Notification of Business Activity in Greece.
At which office or authority in Greece must the assignment of a tax number be applied for?
As a rule, the tax number (Greek “AFM” = Arithmos Forologikou Mitroou) must be applied for at the tax authority (Greek: “DOY” = Dimosia Ikonomiki Ypiresia) responsible for the applicant’s residence. Deviating regulations apply in some cases (legal entities, applicants without a residence in Greece, etc.).
Which documents are required for the issuance of a tax number to natural persons of Greek nationality?
The completed application form “M1” (form provided by the tax authority) must be submitted in a single copy, together with an officially recognized ID. If the application is submitted by a legally authorized person, the corresponding power of attorney and a copy of the applicant’s ID must also be submitted.
Which documents are required for the issuance of a tax number to traders in Greece?
The assignment of a tax number for all natural persons is carried out in the same way as mentioned above, without differentiation according to their profession.
The assignment of a tax number to legal entities, however, takes place within the scope of the business commencement process. The required documents are listed below.
Which documents are required in Greece for the issuance of a tax number to foreigners?
The completed application form “M1” in a single copy and the passport. If the details in the passport are not written in Latin letters, a copy of an official Greek translation of the passport is required. Foreigners residing in Greece must also present their Greek residence permit.
Is it permitted to possess and/or use multiple tax numbers?
No! According to Article 4 of Law N. 2593/97, ratified in accordance with the provisions of § 3b of Article 21 of Law N. 2948/2001, the possession and/or use of more than one tax number in Greece is punishable by a fine of 4,400 EURO.
Does the tax number remain valid after the cessation of business operations?
After the cessation of operations of sole proprietorships, the tax number of natural persons remains valid for private transactions. Tax numbers of legal entities, however, are deleted after the cessation of business operations.
Which documents are required for the notification of the commencement of business activity in Greece to the competent tax authority?
A) Sole Proprietorships (Personsunternehmen)
- Police (Personal) ID or Passport
- Rental agreement for the business premises or a corresponding deed of ownership or declaration according to Law N. 1599/86 regarding free use
- Certificate of registration with the competent insurance carrier (TEWE, TAE, IKA, etc.) or exemption from mandatory insurance
- Certificate of registration with the competent Chamber of Industry and Commerce, if expressly required by law
- If the declarations and documents are submitted by a third person, power of attorney of the obligated person with their certified signature.
For the notification of the commencement of business activity of foreign persons, the following are additionally required:
- For citizens from non-EU states, the Greek residence permit and work permit valid for at least one year
- For citizens from EU countries, a certificate of tax residence according to the provisions of the respective country
B) Partnerships (OHG, KG / Greek: OE, EE)
- The articles of association published at the competent District Court
- Rental agreement for the business premises or a corresponding deed of ownership or declaration according to Law N. 1599/86 regarding free use
- Certificate of registration of the partners with the competent insurance carrier (TEWE, TAE, IKA, etc.) or exemption from mandatory insurance
- Certificate of registration with the competent Chamber of Industry and Commerce, if expressly required by law
- If the declarations and documents are submitted by a third person, power of attorney of the obligated person with their certified signature
- Tax numbers of the partners (natural and legal persons)
- Foreigners from EU countries participating as general partners submit a certificate of tax residence; foreigners from non-EU states submit the Greek residence permit and work permit valid for at least one year
C) Limited Liability Company (GmbH / Greek: EPE)
- Articles of Association
- Issue of the Government Gazette (FEK) with the publication or, if the issue has not yet appeared, proof of payment of the fees for publication (TAPET) and a declaration (N. 1599/86) from the managing director that the Gazette will be submitted in 2 copies after its appearance
- Rental agreement for the business premises or a corresponding deed of ownership or declaration according to Law N. 1599/86 regarding free use
- Certificate of registration of the partners with the competent insurance carrier (TEWE, TAE, IKA, etc.) or exemption from mandatory insurance
- Certificate of registration with the competent Chamber of Industry and Commerce, if expressly required by law
- Foreigners from EU countries participating as managing directors in the GmbH submit a certificate of tax residence; foreigners from non-EU states submit the Greek residence permit and work permit valid for at least one year
- If the declarations and documents are submitted by a third person, power of attorney of the managing director with their certified signature
D) Stock Corporation (AG / Greek: AE)
- Approval (Resolution) of the Prefecture
- Announcement of the Prefecture
- Proof of payment of the fees for publication (TAPET)
- Articles of Association
- Rental agreement for the business premises or a corresponding deed of ownership or declaration according to Law N. 1599/86 regarding free use
- Certificate of registration of the shareholders with the competent insurance carrier (O.A.E.E. / TEWE -TAE – TSA, IKA, etc.) or exemption from mandatory insurance
- Certificate of registration with the competent Chamber of Industry and Commerce, if expressly required by law
- Declaration (N. 1599/86) of the representative of the AG that the Gazette with the publication of the AG will be submitted in 2 copies after its appearance
- Resolution of the General Meeting on the composition of the Supervisory Board of the AG, if appointed
- If the declarations and documents are submitted by a third person, power of attorney of the representative of the AG with their certified signature
When is the notification of the commencement or cessation of business activity in Greece not timely and what are the consequences?
Natural persons must submit the declaration of commencement of business activity before carrying out any business and the declaration of cessation of business operations within 10 days from the final cessation.
Legal entities and partnerships must submit the declaration of commencement of business activity, provided no transactions are carried out in the meantime, within a period of 30 days from their legal establishment, and the declaration of cessation of business operations within one month from their legal dissolution.
A notification of commencement or cessation of business activity outside the above deadlines is considered untimely and is punishable by fines of 117,– EURO to 1,170,– EURO according to § 3a of Article 21 of Law N. 2948/2001.
Which documents are required for the notification of the cessation of business operations in Greece due to the death of a natural person?
- Death certificate
- Certificate regarding the next of kin or, if it has occurred, regarding the acceptance of the inheritance.
- Certificate regarding the non-opening of a will or, if a will exists, proof of opening together with a copy of this will.
If the business is continued by the heirs, the following documents must be submitted:
- Death certificate
- Certificate regarding the next of kin or, if it has occurred, regarding the acceptance of the inheritance
- Certificate regarding the non-opening of a will or, if a will exists, proof of opening together with a copy of this will.
As of when is the GmbH considered a legal entity: upon submission of the articles of association to the administrative court or after publication in the Government Gazette (FEK)?
The legal/valid existence of the legal entity begins with the publication in the Government Gazette.
(Status: Early 2004. All information is subject to change and without guarantee.)