It is useful to know before visiting the Tax Office the forms you will fill out and the documents you must collect in order to file a Statement of Commencement of business activity by a natural person.

• You may print the register forms (form Μ2 “Statement of Commencement/Change of Natural Person Activity” and as applicable and where necessary forms Μ1, Μ6, Μ7, Μ10, Μ11 & Μ12), from the webpage of IAPR and fill them out before your visit to the Tax Office or request them directly at the Tax Office.
   
• After deciding about the activity you are going to carry out you will have to locate the relevant ACD (Activity Code Number) corresponding to it, as you will need it in order to complete the process.
  
  For the selection of the ACD the Tax Authority has determined specific code numbers for the various activities, formed into groups of economic activity sectors and which you may see here.

It is pointed out that:

You may have more than one business activities even if they are very different among them. In this case you must choose the relevant Code Number for each one.

You should know that:

If there is no ACD (eight-digit activity code) corresponding to the activity you have chosen to carry out, then you select the ACD of the wider group it belongs to (from a seven-digit to a four-digit activity code)

• Regarding the place where you will carry out your activity (company seat), a detail determining the seat and the other facilities of the business is required (indicatively: ownership title, proof of the right to use the premises or proof of filing the informative details of the lease or free assignment of the premises).
• Certificate by EFKA that the declarant has submitted to them census statement if he is subject to insurance by the former OAEE (Manpower Organization)
• Preapproval of establishment for food service establishments pursuant to the provisions of art. 80 & 81 of L. 3463/2006 (Α΄114), as in force.
• In the case of foreign natural persons residing in the country, a residence permit or the detail proving that they entered the country and reside in it legally must be submitted with the other documents, pursuant to the legislation in force at each time.