Commencement of business activity as a sole-trader in Greece: procedure and required documentation

Commencement of business activity as a sole-trader in Greece: procedure and required documentation

Registration with the competent Tax Office

In order to obtain a Tax Identification Number (TIN), an application shall be submitted at the competent Tax office. The supporting documents are the following:

1. Passport/ Greek Identity Card
2. Form D210
3. Certified copy of the lease of the main residence
4. Solemn Declaration by the lessor or the lessee regarding the validity of the lease contract of the main residence.

After the submission of the application, the tax office issues a TIN certificate and keycodes for the creation of a TAXISNET account. TAXISNET is an online platform, from where the taxpayer can generally manage most of his matters with the Tax Authorities. Furthermore, TAXISNET data (username, password) can be used for a number of online services provided by the Greek State (i.e., the social security services).

Registration with the Tax office as sole trader

The registration with the competent tax office signifies the declaration of the commencement of the business activity. The commencement of business activities is declared online via the TAXISNET platform. The documents required for the registration are the following:

1. Form D211
2. Proof of the registered seat and other premises of the business: a) if the premises are privately owned, the Registration number of the property (in Greek «ΑΤΑΚ»); b) if the premises are leased, the number of the lease as declared in the TAXISNET platform.
3. For individuals-nationals of third countries, a residence permit which grants the right to exercise independent economic activity.
4. Registration form (to be filled-in) provided by the Tax Office; this form includes all the main information of the new business/freelancing activity, such as the business activity codes (NACE activity codes-KAD), the name and registered seat, the VAT status, the carrying out of any intra-community supplies etc.
5. Academic degree-professional license/qualification, if applicable. Please see below under point (7).
6. In some cases, the tax authority may conduct a physical inspection of the declared registered seat, so as to confirm its existence/adequacy etc. In such a case, this is performed soon after the submission of the documentation at the tax office and a relevant certificate is attached upon completion to the declaration of the commencement of the business activity.

Issuance of personal social security number (AMKA) and AMA

AMKA is a personal social security number which establishes health insurance access to State Institutions.  AMA is the registration number of the insured person. Any person who starts a business activity that creates an obligation for payment of social security contributions to EFKA, should receive their AMA number.

The following supporting documents are required:

1. Valid Passport.
2. Certificate of Family Status or Birth Certificate (no Apostille required), duly translated.
3. Certificate for the Issuance of TIN by Tax office, as per above.
4. Documentation evidencing the registered seat of the business.
5. A certified copy of the lease of the residence.
6. Solemn Declaration by the lessor or the lessee regarding the validity of the lease contract of the main residence.

Upon finalization of this step, a certificate of pre-registration is issued by the Social Security Institution, which must be submitted to the tax office.

It is noted that the official registration with the Social Security Institution begins at the date of registration with the competent Tax Office and the social security contributions are calculated as of that date.

Registration with Social Security Institution (EFKA)

The registration with the Social Security Fund (EFKA) as a freelancer, at the branch of the public service in which the business belongs, takes place following the completion of the commencement of business activity at the tax office.

This registration to the Single Social Security Fund is completed via an electronic application. Since the application is interconnected with the TAXISNET platform, all the necessary data are transferred automatically.

*             The information is accurate to the best of our knowledge as at the time of writing. We have no obligation to update it. We accept no responsibility against any third party who is not a client of the firm and has not signed the terms of our engagement.