Map the activity before choosing the legal form.
Customers, contracts, inventory, employees, subcontractors, payments and IP should be understood first.
Subsidiary, branch or another form of taxable presence?
Different models create different corporate, tax, accounting and administrative obligations. The choice needs combined legal and tax assessment.
Registration is a separate workstream.
Depending on the model, Greek tax registration, representatives and commencement/change procedures may be required. IAPR provides dedicated procedures for non-residents.
Who makes the sale and where is it taxed?
B2B/B2C, goods/services, imports, intra-EU flows, e-commerce, local inventory and place-of-supply rules may change the VAT footprint.
Build the monthly compliance operating model.
Invoices, accounting, myDATA, VAT, documentation and closing should be designed before go-live.
Where do people work and where is the business managed?
Employees, remote staff, directors and contract-signing activity can have payroll, social-security, tax and permanent-establishment implications.
Group flows need economic support.
Management fees, services, licensing, inventory, financing and cost allocations may require contracts and transfer-pricing analysis.
Payment architecture affects accounting.
Customer collections, refunds, acquiring, marketplaces and payment providers should map into the reconciliation process.
Tax setup is not the same as regulatory setup.
Sector-specific permits, product rules, customs and consumer regulation may also apply. Enterprise Greece publishes current company-setup, tax, licensing and investment guides.
Cross-border design before go-live.
International & Cross-Border Advisory maps transaction flows, VAT/accounting obligations and finance operations, coordinating with legal and specialist advisers where required.
The choice between a subsidiary, branch or other structure requires case-specific legal and tax analysis and should not be made solely for tax reasons.
