Accountancy in Greece

>> Miscellaneous

The registration of the entities (AE, EPE and branch) with the Chamber of Commerce and the Tax Authorities including declarations for the commencement of business, VAT registration is an exercise that we would normally carry out on a  time basis.

The procurement of Registration with the Competent Greek Fiscal and Social Insurance Authorities for Board Members (in the case of a Société Anonyme), administrators (in the case of a Limited Liability Company and a Private Capital

Company) and the Legal Representative  (in the case of a branch) will depend on  the number of Expatriates involved.

Less frequent entity forms encompass the Limited Liability Partnership (EE) and the Unlimited Liability Partnership (OE), because the partners have personal liability directly against the company’s debtors unrestrictedly with their  personal property.

Regulating Authorities competent for the supervision of the above structures are the General Commercial Registry (GEMI) and the Prefecture Authorities.

All entities are required to be registered with the relevant Chamber of Commerce. Legal, fiscal, structuring and registration issues should be subject to a substantive due process of professional advice prior  to establishing a domestic presence.

Latest version updated 31st October 2017

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