Ten questions and answers give clarifications on how civil society organizations work, who it concerns, and what tax incentives they provide.

1. What are Civil Society Organizations?

The term Civil Society Organizations (CSOs) refers to non-state, non-governmental, non-profit organizations that are founded and operate in Greece and are based on private initiative. Until recently the O.Koi.P. were known to the general public as Non-Governmental Organizations (N.G.O.). The O.Koi.P. are active in public purposes, such as the environment, health, social solidarity, human rights, international humanitarian cooperation, education, culture, etc.

2. What is and what purpose do the Public Database and the Special Register of Civil Society Organizations of the Ministry of the Interior serve?

The two new digital databases of the Ministry of the Interior, the Public Database and the Special Register, collect information on the establishment, the administrative bodies, the operation and the state funding received by the O.Koi.P.. Registration in the new databases has a high degree of requirements, creating, for the first time in our country, a complete framework of transparency and accountability. Free access to them by anyone interested strengthens integrity, sound financial management and citizens’ trust in the institutions.

3. Who does it concern?

It concerns:

O.Koi.P., who by registering in the databases of the Ministry of the Interior enjoy benefits, such as access to claiming state funding and tax incentives to strengthen their public benefit action.

· Any interested party who wishes to be informed about the registration of an OC in order for example to cooperate with it, to make a donation to it, to be informed for reasons of transparency and trust.

4. What is the difference between the Public Database and the Special Register of O.Coi.P?

The difference between the Public Database and the Special Register lies in the type and number of supporting documents required, the amount of potential state funding to which the right to claim is acquired and the range of tax incentives from which the registered organizations and bodies benefit.

· In particular, registration in the Public Database provides benefits such as access to claiming state funding of up to 50,000 euros per year and tax reliefs such as exemption from special real estate tax.

· Accordingly, registration in the Special Register requires additional supporting documents, such as proof of tax awareness, insurance awareness certificate and audit report of a chartered accountant. Registration on this basis offers further benefits to registered O.Coi.P. For example, the right to claim state funding is guaranteed regardless of the amount and additional tax incentives are provided to strengthen the public benefit action of registered OCs.

5. What supporting documents are required for registration in the Public Database?

To submit an electronic application, through the Unified Digital Portal gov.gr or at the address okoip.gov.gr, the following supporting documents are required:

  • Constituent deed, statutory document and its amendments legally registered and published in the books of the competent services as the case may be, certificates of registration and publicity, relevant court decisions and orders and potentially a summary describing purposes and actions,
  • List of the administrative bodies of OKOIP,
  • Tax Identification Number,
  • Financial statements of the last year of the O.Coi.P, for those O.Coi.P. have been established and have been operating since at least the previous year before their registration,
  • Responsible statement of its legal representative that O.Koi.P. meets the essential criteria and the condition of independence of paragraph a of paragraph 1 of article 4 of Law 4873/2021 (Government Gazette A’ 248),
  • Payment of tax in favor of the State in the amount of 20 euros.

6. What supporting documents are required for registration in the Special Register?

To submit an electronic application, through the Unified Digital Portal gov.gr or at the address okoip.gov.gr, the following supporting documents are required:

  • Constituent deed, statutory document and its amendments, legally registered and published in the books of the competent services as the case may be, certificates of registration and publicity and relevant court decisions and orders,
  • Minutes of the election and formation of the board of directors, administrators, legal representatives and other statutory bodies or relevant court decisions and orders,
  • Certificate of the relevant service for the non-infringement of the constitution, the election of the bodies and its representation and relevant court decisions and orders,
  • Certificate of commencement of work and changes from the competent tax authority,
  • Financial statements of the last two (2) years,
  • Audit report of a certified public accountant or audit firm,
  • Responsible statement of its legal representative that O.Koi.P. meets the essential criteria and the condition of its independence,
  • Proof of tax awareness for each legal use in force (not required to be attached to the application by the applicant, as it is automatically entered through interoperability),
  • Valid insurance awareness certificate (it is not required to be attached to the application by the applicant, as it is automatically entered through interoperability),
  • Criminal record certificate for judicial use (it is not required to be attached to the application by the applicant, as it is sought ex officio by the Department of Social Welfare and Public Interest Agencies of the Ministry of Internal Affairs),
  • Payment of a fee in favor of the State in the amount of 200 euros – a fee of 50 euros for the annual renewal of registration.

7. If an O.Coi.P is registered in the Public Database or registered in the Special Register, is a separate application required for its registration/registration in the other database?

The registration of an O.Koi.P in the Public Database does not mean its automatic inclusion in the Special Register, registration in which requires the submission of more supporting documents and the payment of a higher fee. On the contrary, when an O.Coi.P is registered in the Special Register, it is automatically registered in the Public Database.

8. If an O.Coi.P. or Public benefit organization is already registered in a register of another state body, are they automatically registered in the databases of the Ministry of the Interior or must one proceed with the submission of an electronic application?

  • The registration in the databases of the Ministry of the Interior does not happen automatically, regardless of the registration of an O.Coi.P. in any other registry. It is necessary to submit a relevant application and attach the required supporting documents.
  • The exception is non-profit institutions registered in the Register of Non-profit Properties, which are automatically registered in the new databases of the Ministry of the Interior.

9. Is it necessary to renew the entry / registration in the databases?

  • The registration in the Public Database is done once (a fee of 20 euros is required to be paid to the State) and no renewal is required,
  • The initial registration in the Special Register requires the payment of a fee in favor of the State in the amount of 200 euros and is valid for one year, after which an annual renewal of the registration and a renewal fee of 50 euros is required.

10. What are the tax incentives provided for the strengthening of the O.Coi.P through their registration in the databases of the Ministry of the Interior?

Public Database:

The following tax incentives are foreseen:

Exemptions from VAT for the provision of services and delivery of goods on the occasion of events organized by O.Koi.P. for their financial support. The events must not exceed 4 per year and the limit of related transactions 20,000 euros, after a responsible declaration to the competent Tax Authority at least 5 working days before the event,

  • Exemption of registered O.Koi.P. from the special property tax.

Special Register:

In addition to the incentives provided for by registration in the Public Database, the following are provided for by registration in the Special Register:

  • For donations to registered NGOs, the amount of tax is reduced by forty percent (40%) on the donations if the donations exceed during the tax year the amount of one hundred (100) euros. The total amount of donations cannot exceed forty percent (40%) of taxable income,
  • Non-calculation of presumptive income for the grantor of real estate in registered O.Koi.P.,
  • Deduction of expenses for the determination of the profit from business activity of the registered O.Koi.P. relating to their properties at a rate of 75%,
  • ENFIA exemption for the properties that are used exclusively for the fulfillment of the purposes of the registered O.K.O.P.,
  • The registered O.Koi.P. are exempted from the traffic fees of special use vehicles and vehicles of O.Koi.P, upon their request to the competent tax service.