Statutory Documentation Library • Informational Reference Guides

Greek Tax, VAT & Corporate Regulatory Checklists

Comprehensive reference guides enumerating the statutory documents required under Greek legislation for One-Stop-Shop company incorporation (IKE, EPE, AE), foreign company Greek VAT registration & fiscal representation, non-resident Tax IDs (AFM), and tax residency transfers (Articles 5A, 5B, 5C).

Public Regulatory Information Notice & Official State Portals

The checklists below are published free of charge exclusively for informational and educational reference regarding Greek tax and corporate law. Official registration numbers and certificates are issued exclusively by the competent Greek public authorities (gov.gr, aade.gr, eyms.businessportal.gr, efka.gov.gr). Tax Support Glyfadas Ltd is an independent private accounting and tax consulting firm.

Greek Corporate Law & GEMI Checklist

Required Documents for Company Incorporation in Greece (One-Stop-Shop / GEMI — IKE, EPE, AE, Partnerships)

Legal Framework: Law 4919/2022 (GEMI & One-Stop-Shop), Law 4072/2012 (IKE), Law 4548/2018 (AE/SA)

This reference guide outlines the statutory documents and prerequisites required under Greek law to incorporate a legal entity in Greece—including a Private Company (I.K.E.), Limited Liability Company (E.P.E.), Société Anonyme (A.E. / S.A.), or Partnership (O.E. / E.E.)—through the One-Stop-Shop (YMS) or Electronic One-Stop-Shop (e-YMS) of the General Commercial Registry (GEMI).

10 required document items View Checklist

EU & Cross-Border Greek VAT Checklist

Required Documents for Greek VAT Registration & Fiscal Representation for Foreign (EU & Non-EU) Companies

Legal Framework: Greek VAT Code (Law 2859/2000 / Law 5144/2024), Circular POL. 1113/2015 (EU Direct VAT), Circular POL. 1281/1993 (Non-EU Fiscal Rep)

This informational checklist details the statutory documentation required by the Greek Tax Administration (AADE) for non-established foreign enterprises (both EU Member State entities and non-EU companies) that carry out taxable VAT supplies in Greece without a permanent establishment.

8 required document items View Checklist

Non-Resident Tax Registry Checklist

Required Documents for Greek Tax ID (AFM), Digital Credentials & Tax Representative for Non-Residents

Legal Framework: AADE Circular POL. 1006/2013, Decision A. 1038/2023, Law 5104/2024 (Tax Procedure Code)

This informational guide lists the statutory documents required by the Independent Authority for Public Revenue (AADE) for foreign nationals, Greek expatriates, and non-resident individuals to obtain a Greek Tax Identification Number (AFM), activate digital Taxisnet credentials (Kleidarithmos), and appoint a local Tax Representative in Greece.

6 required document items View Checklist

International Tax Residency & Non-Dom Checklist

Required Documents for Greek Tax Residency Transfer (Non-Resident Tax Office) & Special Regimes (Articles 5A, 5B, 5C)

Legal Framework: Greek Income Tax Code (Law 4172/2013, Articles 4, 5A, 5B, 5C), Circular POL. 1058/2015, Decision A. 1036/2021

This informational guide summarizes the statutory documentation, eligibility criteria, and filing deadlines under the Greek Income Tax Code (Law 4172/2013) for (a) transferring personal tax residency abroad to the Greek Tax Office for Foreign Residents (DOY Katoikon Exoterikou) and (b) relocating tax residency to Greece under the Special Tax Regimes of Article 5A (High-Net-Worth Non-Dom), Article 5B (7% Flat Tax for Foreign Pensioners), and Article 5C (50% Income Tax Exemption for Executives & Professionals).

7 required document items View Checklist

Foreign Branch & Law 89/1967 Checklist

Required Documents for Establishing a Foreign Branch Office or Law 89/1967 Shared-Services Office in Greece

Legal Framework: Law 4919/2022 (Articles 39–43 GEMI), Law 4548/2018, Law 89/1967 (as amended by Law 3427/2005)

This informational guide details the statutory corporate documents required under Greek Law 4919/2022 to register a Greek Branch Office of a foreign EU or non-EU corporation with the General Commercial Registry (GEMI), as well as the special licensing requirements for intra-group shared-service centers under Law 89/1967.

6 required document items View Checklist

Freelancers & Employer Compliance Checklist

Required Documents for Sole Proprietorship Setup & Employer Registration (e-EFKA / ERGANI II) in Greece

Legal Framework: AADE Circular POL. 1006/2013, Decision A. 1054/2022, Law 4919/2022 (GEMI), Law 4387/2016 (e-EFKA)

This informational checklist outlines the statutory documents and prerequisites required under Greek regulations for (a) commencing a Sole Proprietorship / independent professional activity (Atomiki Epicheirisi) and (b) registering as an Employer (AME) with the National Social Security Fund (e-EFKA) and the ERGANI II labor platform.

7 required document items View Checklist

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