Establishment of a branch of a foreign ΝGO in Greece
A. A foreign Non-governmental organization (hereinafter “NGO”) can establish a branch in Greece, even if its legal form is not applicable in Greece.
The supporting documentation required for the approval of the establishment in Greece of a branch of a foreign company by the competent General Commercial Register is the following:
1. Application signed before the Department of the General Commercial Register upon submission of the supporting documents.
2. Company decision related to the establishment of a branch in Greece, specifying the purpose, the location, the name and the legal representative of the branch;
3. Copy of the Articles of Association of the foreign company, as in force at the time of the application (certified by the competent foreign Authority);
4. Certificate issued by the competent foreign authority confirming that the company has not been dissolved nor its establishment has been revoked;
5. Certificate issued by the competent foreign authority about the registered offices of the company and its legal representation;
6. The registration number of the company abroad. Companies outside the European Union, where the relevant law does not provide registration procedure, are excluded;
7. Certificate issued by the competent foreign authority about the paid capital of the foreign company;
8. Certificate issued by the competent Department of the General Commercial Register for the pre- approval of the name and trading name of the branch (a fee of €10.00 is required);
9. Notary or consular deed related to the appointment of the legal representative and the proxy of the branch of the company in Greece, which may be the same person;
10. Note: The legal representative and the proxy, who will be appointed, he/she must be a holder of a Greek Tax Registration Number and he/she must submit the following:
(a) If he/she is a national of an EU State: a certified copy of his Identity Card or Passport.
(b) If he/she is a national of a non-EU country: provided that his/her residence is in Greece, a residence and work permit is required.
The above original supporting documents are filed in hard copy and a simple copy of them in electronic form (the CD including pdf files).
The above documents, issued abroad, must have APOSTILLE or a consular stamp/certification and shall be officially translated into Greek language.
The establishment is approved by the legal advisor and the whole procedure is completed within a week.
B. Issuance of a TIN by the legal representative who is national of an EU State
The following supporting documents are required for the issuance of TIN by a legal representative with a tax residence within the European Union (EU) – the tax office for foreigners is the competent one -:
Application – Form M1, which will include the complete personal and contact details of the individual concerned;
Statement – Form M7 for the appointment of the tax representative;
It is noted that pursuant to article 8 of the Tax Code, every taxpayer who does not have a postal address in Greece is obliged to appoint a tax representative with a tax residence in Greece, who is not liable for the tax compliance. The following documents are required for the appointment of a tax representative:
A notarial power of attorney signed abroad (translated into Greek and with apostille), or
A power of attorney signed before the Greek Consular Authority or
Authorization (the signature shall be verified by a Public Authority such as Police or KEP).
Solemn Declaration signed by the tax representative (the signature shall be verified by a Public Authority such as Police or Citizens Service Center – KEP) stating that he accepts his/her appointment,
A certified copy of the passport of the person concerned and;
Since a third party will proceed to the above procedure, a relevant authorization signed by the legal representative is required (the signature shall be verified by a Public Authority such as Police or KEP).
C. The requirements for the registration in the National Register of Greek and Foreign NGOs under Ministerial Decision no. 7586/2018 (Government Gazette B’4794/26-10-2018) are as follows:
i. The NGOs must have legal personality which can be proved by the lawfully published Articles of Association (AoA). The AoA should include the provision of activities related to social and humanitarian nature, international protection, immigration or social inclusion.
ii. The NGOs must declare:
Details or identity of the entity (name, VAT, Tax office, registered offices, place of activity);
Personal details of the legal representative in Greece and a solemn declaration signed by him/her stating that he/she has not been convicted by a judgment which has become final of an offence referred to para. 2 (1a) of Article 6 par. of PD 118/2007 and article 43 par. 1 of PD 60/2007;
Registration of the NGO in the Court of First Instance or in the General Commercial Register (GEMI) is also required;
Services Provided (Beneficiaries /Target Groups / Areas of Activity etc.);
Number and specialties of both the paid staff and the volunteer staff together with the necessary voluntary service contracts;
Financial data (sources of funding – balance sheets – budget data etc.);
Tax and insurance information where required;
Actions of the NGO (project report of the two previous years, which will include at least: structure operation /type / name / number of beneficiaries/ operating cost, services provided through structures, actions implemented by the NGO in the previous two years, number of actions implemented per category of action/titles of these actions, beneficiaries, partnerships, current interventions).
Note: The registration process is performed online through the official website of the Ministry of Migration Policy.