Greece · Company Registration
Entity types, registration process, required documents, costs, and official registries.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Setting up from abroad
- Usual entity for foreign founders
- AE
- Non-resident can be sole director
- Yes
Official registry: et.gr
The article headed "conditions of eligibility of board members" names exactly one: a natural person without full legal capacity cannot serve. Directors may be shareholders or not, a legal person may hold a seat, and the articles may replace the board with a single administrator. Nationality, citizenship, domicile and residence appear nowhere in the Act. Verified for the AE; the IKE is governed by a different law.
The common form is an IKE (private company) or the larger AE; registration is via the General Commercial Registry (GEMI), often through a one-stop service. A Greek tax number (AFM) is required.
Companies are registered in the General Commercial Registry (GEMI), often through one-stop services; the IKE (private company) is a popular simple form.
- The IKE, EPE and AE are the main company forms; the IKE is popular with startups.
- Registration is handled through GEMI and one-stop service points.
- A tax number (AFM) is required for the company and its representatives.
- 1
Get a tax number (AFM)
Each founder needs a Greek tax number (AFM); non-residents obtain one through the tax office or a representative.
- 2
Choose a legal form
The private company (IKE, minimum capital €1) is the common flexible form; the EPE and AE are alternatives.
- 3
Draft the articles
Prepare the articles of association — an IKE can use a standardised statute through the one-stop service.
- 4
Register with GEMI (one-stop service)
Register the company with the General Commercial Registry (GEMI) through the one-stop service (YMS/e-YMS); you receive the GEMI number and the company tax number.
- 5
Register for VAT
Activate the company with the tax authority (AADE) and register for VAT.
- 6
Register for social security and open a bank account
Register with the social-security fund (EFKA) for the managers and employees and open a business bank account.
- Greek tax number (AFM) for each founder
- Legal form chosen (IKE common; EPE/AE alternatives)
- Articles of association (standardised statute possible for IKE)
- GEMI registration via the one-stop service → GEMI number
- Company tax number (AFM) + VAT with AADE
- Social security (EFKA) registration
- Business bank account
- Any activity-specific licences
- General Commercial Registry (GEMI)
Commercial registry portal.
Frequently asked questions
What is an IKE?
The private company (IKE) is a flexible, low-capital limited-liability form popular for small businesses in Greece.
Do I need an AFM?
Yes — founders and the company need a Greek tax number (AFM); non-residents can obtain one.
Where is the company registered?
In the General Commercial Registry (GEMI), often through a one-stop-shop service.
Government portals
- Ministry of Migration and Asylum — Residence permits for non-EU nationals, including the Golden Visa and digital-nomad routes.
- Ministry of National Economy and Finance — Tax policy, the AFM tax number, and the budget framework.
- GEMI Business Portal — The General Commercial Registry — company formation and public company records.
- e-EFKA — Social Security — Social-security registration, contributions for employees and the self-employed, and pensions.