Required Documents for Sole Proprietorship Setup & Employer Registration (e-EFKA / ERGANI II) in Greece
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.
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. Statutory Prerequisites for Sole Proprietorship / Freelancer Setup
Documents required prior to filing the business commencement declaration:
Electronic pre-registration confirmation issued via the e-EFKA Non-Salaried (Μη Μισθωτοί) online service.
AADE electronic lease registration number, free-concession declaration, or Form E9 ownership proof. Service professionals (e.g., IT consultants, engineers, advisors) whose activity codes (KAD) do not require a physical storefront or warehouse may designate a portion of their residence as their registered seat.
Regulated professions (e.g., physicians, engineers/TEE, lawyers, licensed technicians, real estate brokers) must provide their professional license. Commercial traders are registered with the General Commercial Registry (GEMI) and the local Chamber of Commerce.
Selection of primary/secondary Greek Activity Codes (KAD), single-entry bookkeeping setup, myDATA digital invoicing channel, and VAT status.
2. Employer Registration Dossier (AME e-EFKA & ERGANI II Onboarding)
Required details for Greek entities or foreign employers hiring salaried staff in Greece:
Current tax registry profile (and GEMI incorporation announcement / Articles of Association for corporate entities) confirming active status and workplace address(es).
Personal identification details, AFM, and AMKA (where applicable) of the sole proprietor or the corporate entity's legal representatives/administrators.
Once the e-EFKA Employer Registration Number (AME) is assigned, ERGANI II credentials are activated to submit digital employment contracts, work schedules, and Digital Work Card time-tracking declarations prior to the employee's first shift.
⚖ Key Statutory Rules, Apostille Requirements & Deadlines
- • 5-Year Reduced e-EFKA Social Security Tier: First-time self-employed professionals and sole proprietors in Greece are eligible for a special reduced e-EFKA social security contribution category for their first 5 years of activity.
- • 3-Year 50% Initial Tax Bracket Reduction: Newly established sole proprietors enjoy a 50% reduction on the lowest income tax bracket rate (4.5% instead of 9% on the first €10,000 of net profit) for their first 3 years, subject to statutory gross revenue conditions.
- • Pre-Hiring Rule: Under Greek labor law, employer registration and ERGANI II digital hire notifications must be completed strictly before the employee commences work.
Frequently Asked Statutory & Tax Questions
At what profit level does a Private Company (IKE) become more tax-efficient than a Sole Proprietorship in Greece?
Can I use my residential lease in Athens as the registered address for an IT or consulting sole proprietorship?
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Other Statutory Checklists & Regulatory Guides
View All Checklists →Required Documents for Company Incorporation in Greece (One-Stop-Shop / GEMI — IKE, EPE, AE, Partnerships)
Required Documents for Greek VAT Registration & Fiscal Representation for Foreign (EU & Non-EU) Companies
Required Documents for Greek Tax ID (AFM), Digital Credentials & Tax Representative for Non-Residents
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