Changing the registered office of your Greek company is a critical step that ensures compliance with national regulations. The registered office serves as the company’s official legal address, recorded in the General Commercial Registry (GEMI), and is used for correspondence with tax authorities, courts, and other regulatory bodies. 

Whether the change of registered office in Greece is happening for strategic, financial, or operational reasons, businesses must follow the formal procedure. This guide walks you through each step to ensure a smooth, compliant transition.

Key Highlights:

  • Companies in Greece must formally update their registered office in GEMI to maintain legal compliance.
  • Internal approval from the Board, shareholders, or administrators is required before filing a change.
  • Address changes can be within the same municipality, to a different municipality, or across regions.
  • Businesses must notify AADE, banks, EFKA, insurers, and other stakeholders to align tax, financial, and operational records with the new address.
  • Updating stationery, contracts, invoices, and digital assets ensures consistency and avoids legal or regulatory penalties.

Why Companies Change Their Registered Office?

Companies may initiate a change of registered office in Greece for reasons such as:

  • Business Relocation: Businesses may relocate to a new city or region to gain better market access or improve logistics. This often includes moving closer to suppliers, clients, major ports, or commercial hubs, or shifting to a location with a stronger and more readily available workforce.
  • Business Expansion or Downsizing: A growing company may need larger office premises, while a company seeking to reduce expenses may choose to downsize. 
  • Cost Optimization: Companies may move to areas with lower commercial rental rates, utilize co-working spaces, or shift administrative operations to reduce overall overhead costs.
  • Organizational Restructuring: Mergers or acquisitions may further require the company to realign its official registered office to reflect the new corporate structure.

Understanding the Registered Office Requirement in Greece

In Greece, every company is required to maintain a registered office, which serves as its official legal address. This is the location recorded with the GEMI and is used by government authorities to deliver official correspondence. The address must be accurate and current, as it determines where legal notices and compliance communications are formally sent.

Who Can Approve the Change of Registered Office?

Approving a change of registered business office in Greece involves internal corporate procedures that depend on the company’s legal form. Since the registered office is part of the company’s official corporate details, any registered office amendment in Greece requires formal authorization before filing.

1. For a Greek Société Anonyme (A.E.)

A decision by the Board of Directors is typically required if the company’s Articles of Association allow the Board to determine or relocate the registered office within Greece. If the Articles do not provide such authority, then shareholder approval in a General Meeting is needed. 

2. For a Greek Private Company (IKE)

In most IKEs, decisions are taken by the General Assembly of Partners, unless the Articles assign the authority to the Administrator. The company’s Administrator may approve the change when expressly permitted by the Articles of Association.

These authorities ensure that the company address change filing requirements in Greece are completed.

Types of Registered Office Changes in Greece

There are three main variations of company address change in Greece:

1. Change Within the Same Municipality

It is the simplest form of amendment. The company keeps the same GEMI regional office and a local tax office (DOY). Only an internal corporate resolution and a filing with GEMI are generally required.

2. Change to a Different Municipality (Same Region)

The company moves to a new municipality within the same broader regional unit, but the local GEMI or DOY office may differ. Additional notices may be needed if the company switches to another local tax office.

3. Change to a Different Regional Unit (Jurisdictional Transfer)

It involves a transfer to a different Decentralized Administration region. Both GEMI and Independent Authority for Public Revenue (AADE) records must be fully updated, sometimes requiring verification of lease agreements or property documentation. 

Step-by-Step Process to Change the Registered Office in Greece

Below is a clear, stepwise guide for a change of registered office in Greece:

Step 1: Pass the board/shareholder resolution

Convene the competent corporate body and pass a written resolution approving the amendment. The legal representative(s) authorized in the Articles of Association sign the resolution and any minutes.

Step 2: Prepare and file the notice of change with the business registry

Submit the change-of-address application to the GEMI using the electronic submission channels. Include the corporate resolution and any amended articles if the registered seat is explicitly stated there.

Step 3: Submit updated address documents and utility proofs

Upload or attach the documents to the GEMI filing and retain originals for inspection. If the company uses a domiciliation provider (domiciliation contract), include that agreement.

Step 4: Notify the tax authority

Update the company’s tax registration details with the AADE. For changes to the business address, the M2 form is used to notify the DOY. This aligns VAT, corporate tax, and other tax records with the new location.

Step 5: Notify banks, social security, insurers, and stakeholders

Notify the following stakeholders:

  • Banks (company accounts)
  • EFKA (social security where employees are registered)
  • Isurers
  • Major customers
  • Suppliers
  • Licensing/regulatory bodies
  • Any sectoral authorities (if your activity is licensed)

Also, update contracts, invoices, website, and stationery after registration is confirmed.

Step 6: Obtain official confirmations and update public records

Obtain extracts/certificates from GEMI confirming the updated registered office. Once done, update company seals, invoices, and public profiles. Keep printed or digital copies of the GEMI certificate and AADE confirmation for audits and bank requirements.

Documents Required for Address Change

To complete a change of registered office, companies must submit specific documentation, such as:

  • Board/Administrator/Shareholders’ Resolution
  • Updated Articles of Association (if applicable)
  • Proof of New Address
  • Proof of Landlord Identity & Lease Registration (if leased)
  • Filing Form / Digital Application
  • Legal Representative’s Identification
  • AADE Tax Address Update

Regulatory Authorities to Notify

Once a change is approved internally and the relevant documents are prepared, the company must inform several regulatory authorities to ensure the updated address is fully recognized in official records.

  • GEMI: Officially records the change in the national company database.
  • AADE: Updates the business address for corporate tax, VAT, and payroll registrations.
  • Social Security & Labor Authorities (EFKA / ERGANI): Inform EFKA to update the employer registration address and update employment records through the ERGANI system to reflect the new business location.
  • Banks and Financial Institutions: Banks require an updated GEMI extract reflecting the new registered office before updating the company’s account profile.
  • Business Licensing or Regulatory Authorities (If applicable): Companies in regulated industries must notify:
    • Sectoral licensing authorities
    • Municipal business permits office (if premises are inspected or licensed)
  • Key Commercial Stakeholders: Vendors, distributors, customers, and contractual partners should be informed to ensure uninterrupted business operations and accurate invoicing.

Updating Business Stationery and Digital Assets

Using outdated address details may cause compliance issues, misdirected correspondence, and confusion among clients or partners. Ensuring consistency across all business documents reinforces professionalism and builds trust.

  • Website and Online Presence: Update the company’s website footer, Contact Us page, email signatures, domain WHOIS listing, and Google Business Profile (if applicable). For service-based businesses, updating the address on review platforms or listing directories is also recommended.
  • Invoices, Contracts, and Legal Documents: Replace the old address on invoices, purchase orders, agreements, employee offer letters, and ongoing service contracts.
  • Company Letterheads and Printed Stationery: Revise letterheads, envelopes, receipt books, business cards, and brochures.
  • Official Notices and Stakeholder Communication: Send notification emails or letters to business partners, distributors, suppliers, and clients informing them of the new corporate address.

Penalties or Legal Consequences of Not Updating the Registered Office

Updating the registered office address is a legal obligation. Failure to notify the relevant authorities within the prescribed timelines can result in compliance risks and financial or operational consequences.

  • Regulatory Fines and Late Fees: Most corporate and tax authorities impose penalties for delayed filings. The longer the delay, the higher the fine, and in some jurisdictions, penalties may accumulate monthly.
  • Non-Compliance Status: The company may be flagged as non-compliant on the public business registry. This status can affect credibility with banks, investors, and partners and may complicate future corporate filings (e.g., annual returns or amendments).
  • Risk of Deregistration or Strike-Off: In severe or prolonged non-compliance cases, the registrar may initiate proceedings to strike the company off the register. This can lead to dissolution and loss of legal standing.
  • Missed Legal or Government Correspondence: Official notices, tax assessments, legal summons, and statutory reminders are sent to the registered office. If the address is outdated, critical documents may not be delivered, which can result in:
    • Default judgments in legal disputes,
    • Missed tax deadlines,
    • Loss of government approvals or licenses.
  • Banking and Vendor Complications: Banks and vendors may require updated address records for account maintenance, KYC compliance, and contract renewals. An outdated address can delay transactions and disrupt operations.

Best Practices When Changing Your Registered Office

When completing a change of registered business office, following organized procedures helps prevent compliance issues and ensures a smooth transition.

  • Maintain a Detailed Documentation Trail: Keep copies of all documents used, including:
    • Board or shareholder resolutions,
    • The GEMI filing acknowledgement,
    • Updated tax registration details from the AADE,
    • Lease contracts or property ownership documents.
  • Confirm Filing Deadlines with GEMI and AADE: Each update must be reported to:
    • GEMI for corporate record updates, and
    • AADE for tax registration alignment.
  • Keep Both Addresses Active During the Transition Period (If Possible): To avoid dropped correspondence during the change of registered address in Greece, ensure that the former address continues to receive mail notices until the transition is confirmed in GEMI and that the stakeholders (banks, clients, suppliers) know when the new address becomes effective.
  • Coordinate with Banks, Vendors, and Government Agencies Early: Banks and contracts linked to licensing authorities often require updated corporate data. Notifying counterparts early reduces process delays and protects business continuity.
  • Work with Professional Corporate Compliance Advisors: Engaging a corporate lawyer, accountant, or company secretary experienced in filing requirements ensures:
    • Proper drafting of resolutions and declarations
    • Correct completion of digital submissions through GEMI
    • Alignment with the law governing company registrations in Greece.

What to Consider When Moving Your Registered Office Internationally?

Unlike a local relocation handled through an amendment via the GEMI, international relocation may require restructuring the company’s legal presence, tax status, and corporate governance obligations across both jurisdictions.

Before proceeding with a cross-border change, companies should evaluate the following:

  • Legal and Corporate Structure Requirements: Some countries permit direct cross-border seat transfers, while others require:
    • Conversion of the company to a legal form recognized abroad,
    • Establishment of a new entity in the destination country,
    • Subsequent merger or dissolution of the original Greek entity.
  • Tax Residency and Double Taxation Implications: Moving the registered seat may alter:
    • Corporate tax residency
    • Permanent establishment rules
    • Transfer pricing positions
    • Withholding tax treatment on dividends and cross-border payments
  • Regulatory Approvals and Notifications: A cross-border company address change typically requires notifications to:
    • GEMI
    • AADE for tax office re-registration
    • Licensing authorities (if the business operates in regulated sectors)
  • Contractual and Commercial Implications: The company should review and update:
    • Supplier agreements
    • Customer contracts
    • Bank KYC and compliance records
    • Intellectual property registrations
  • Continuity of Legal Correspondence: During the transition, missing legal notifications, especially tax audits or court summons, may lead to penalties. 

How Commenda Simplifies Your Registered Office Change

Changing your registered office requires careful coordination with regulatory authorities, accurate documentation, and timely filings. Commenda ensures that your change is handled efficiently, correctly, and fully in compliance with the law.

  • Drafting and Preparing Board or Shareholder Resolutions: Ensures every resolution required for the amendment is legally sound and aligned with corporate governance norms.
  • Completing All GEMI and AADE Filings with Precision: Handles the administrative submissions required for filing requirements, preventing delays and ensuring that public records reflect the correct registered office details.
  • Verifying Address Proof and Supporting Documentation: Ensures all supporting documents meet regulatory standards to avoid rejection.
  • Coordinating Notifications to Banks, Licensing Bodies, and Vendors: Helps your business maintain uninterrupted operations during your company address change.
  • International Expertise for Cross-Border Moves: Ensures compliance on both sides, synchronizing registry updates, tax residency considerations, and stakeholder communication.

Commenda handles every detail, ensuring your company stays compliant in any jurisdiction. Book a demo today to get started. 

FAQs

1. What is a company’s registered office, and why is it required in Greece?

A registered office is the official legal address of the company, used by government authorities for correspondence, inspections, and legal notices. In Greece, every company must maintain a registered office to remain compliant with the GEMI.

2. Can I use my home address as the registered office in Greece?

Yes, a home address may be used as the registered office if the space is legally allowed for business use and the company can provide appropriate proof (e.g., lease agreement or property ownership documents). However, commercial zoning rules may apply depending on the municipality.

3. How long does it take to change the registered office address in Greece?

Typically, the change takes 3–10 business days, depending on processing time at GEMI and whether all documents are filed correctly. Delays may occur if additional approvals are required or documentation is incomplete.

4. Do I need to inform the tax authority when I change the registered office?

Yes. After filing the amendment with GEMI, the company must also update its tax records with the Independent Authority for Public Revenue (AADE) to ensure official correspondence and tax administration details remain accurate.

5. What documents are required to change the registered office address for a company?

Common documents include:

  • Board or shareholder resolution approving the change
  • Updated Articles or amendment record (if applicable)
  • Proof of the new address (lease, property deed, utility bill)
  • GEMI address change filing form
  • Identity proof of authorized signatories

Specific forms may vary by company type.

6. Can a company move its registered office from one city to another or from one region to another in Greece?

Yes. Companies may:

  • Change their registered office within the same city,
  • Move from one municipality to another within Greece, or
  • Transfer to another region under a different GEMI authority.

Each scenario may require different internal approvals and documentation due to jurisdictional administration differences.

7. What happens if I do not update my company’s registered office address within the required timeframe?

Failure to complete the filing requirements can result in:

  • Administrative fines from GEMI and AADE
  • Incorrect tax notifications
  • Risk of missed legal correspondence
  • Potential compliance status issues during audits or licensing renewals

In prolonged cases, authorities may initiate non-compliance proceedings.

8. How can Commenda help with changing my company’s registered office in Greece?

Commenda manages every step of the company address change, including:

  • Preparing resolutions and supporting documents,
  • Filing updates with GEMI and AADE,
  • Coordinating notifications to banks and licensing authorities,
  • Ensuring accuracy and regulatory compliance.

Commenda ensures your company’s records remain accurate, compliant, and legally protected, whether the move is local or international.