Required Documents for Company Incorporation in Greece (One-Stop-Shop / GEMI — IKE, EPE, AE, Partnerships)
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).
Public Regulatory Information Notice & Official State Portals
This statutory document checklist is published free of charge exclusively for informational and educational reference. Official tax identification numbers, registry certificates, and electronic filings can be accessed directly through the official public portals of the Hellenic Republic below. Tax Support Glyfadas Ltd is an independent private accounting and tax consulting firm, is not affiliated with any government authority, and does not sell or issue official state documents.
1. Founder Documents — Natural Persons (Greek, EU & Non-EU Individuals)
Required identification and tax registry prerequisites for each individual shareholder/partner and director:
Greek citizens may submit their Greek Police ID or Passport. EU and Non-EU nationals must provide a valid Passport (or EU National ID Card).
Every founder, shareholder, and appointed administrator/director must hold an active Greek Tax ID (AFM). For digital incorporation via the e-YMS platform, personal Taxisnet credentials (or an authorized representative's digital signature under Power of Attorney) are required.
Under the Greek Migration Code (Law 5038/2023), non-EU citizens who reside in Greece and serve as company administrators or general partners must hold an eligible residence permit (e.g., Golden Visa / Investor / Independent Economic Activity). Non-resident foreign shareholders of capital companies (IKE, EPE, AE) do not require a Greek residence permit.
2. Founder Documents — Foreign Corporate Shareholders (Parent Holding Companies)
Required corporate dossier when a foreign legal entity holds shares/parts in the new Greek company:
Issued recently by the competent Commercial Registry (e.g., Companies House) in the parent company's jurisdiction, confirming active legal existence and current authorized directors/signatories.
Current codified constitutional documents of the participating foreign company.
Corporate resolution approving the establishment of the Greek subsidiary, specifying the capital contribution and share percentage, and granting Power of Attorney to sign the Articles of Association in Greece.
Prior to incorporation in GEMI, the foreign corporate shareholder must be assigned a Greek Tax ID (AFM) in the Greek tax registry.
3. Registered Office, Articles of Association & Activity Codes (KAD)
Statutory requirements for the new Greek entity:
Electronic commercial lease submission number on the AADE platform (explicitly stating the premises are leased on behalf of the company under formation), or a free-concession declaration, or Form E9 if the premises are owned by a founder.
Drafted in Greek using either the statutory Model Articles of Association (including the extended Model Statute with additional clauses under Joint Ministerial Decision 5186/2024) or a Notarial Deed where required by law.
Pre-approval of the distinctive corporate name in Greek and Latin characters via GEMI, along with the selection of primary and secondary Greek Activity Codes (KAD).
⚖ Key Statutory Rules, Apostille Requirements & Deadlines
- • Post-incorporation statutory obligations: Within 60 days of registration, the company must file its initial Ultimate Beneficial Owner (UBO / Πραγματικοί Δικαιούχοι) declaration under Law 4557/2018 and certify the payment of initial share capital.
- • All public documents issued outside Greece must bear the Hague Apostille stamp (or consular legalization for non-Hague countries) and be officially translated into Greek by a certified translator (gov.gr Certified Translators Registry, a Greek lawyer, or the Greek Consulate).
- • Social Security (e-EFKA) Rule for IKE: In a multi-member Private Company (IKE), only the appointed Administrator(s) are subject to mandatory e-EFKA social security contributions; non-managing shareholders are exempt.
Frequently Asked Statutory & Tax Questions
What is the minimum share capital required for a Greek Private Company (IKE) vs. a Société Anonyme (AE)?
Do documents from EU Member States still require an Apostille for GEMI filings?
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