Have a Tax Identification Number (TIN) from Tax Authority (for the founders) The founding members may be natural or legal persons. Natural persons should have attained the age of eighteen (18). In order to setup a business in Greece, you will need a registered office within Greece to which all communications and notices can be addressed. For certain activities i.e. service providers can be a virtual registered office (we provide Registered Address Services) but for other activities like trading or manufacturing  regular premises (commercial place) must be rented. You must cooperate with a competent Tax Accounting – Legal firm in order to guide you through this procedure and in order to prepare all the necessary applications and forms for  you. The Articles of Association of the company is not necessary to be written by a lawyer. However, we believe that a competent lawyer have to support the new company anyway. We are taking care of drafting the Statutes according to the guidelines of the Law with the review of our Legal team. After the preparation of all the necessary documents and the Statutes of the company, we proceed with the Registration of the new company. Simultaneously with the Registration of the New company, we will also get: the Tax Identification Number of the Company the VAT Registration of the Company the Key Code Tax number (Klidarithmos) of the Company (the online codes that are necessary for the online tax submissions) Employers registration number for the company Credentials for entrance within Greek General Chambers of Commerce 8. The Director of IKE, according to Circular OAEE No. 44/27.7.2012, is legally obliged to be registered with National Insurance Organization (EFKA)) . Furthermore, while tthere is no need for the partners to be registered as well, the sole partner is obliged by Greek Law regulations to be also registered in EFKA.Another highlight of the IKE company is that it is not a prerequisite for the director(s) of the company to have residence permit in Greece, in case they are not Greek citizens or EU citizens.