Difference between revisions of "ΔΔ:Starting a sole proprietorship"

From National Registry of Administrative Public Services
 
(6 intermediate revisions by 2 users not shown)
Line 1: Line 1:
 
{{process
 
{{process
 
|process_official_title=Starting a sole proprietorship
 
|process_official_title=Starting a sole proprietorship
 +
|process_alternative_titles=Start a sole proprietorship
 
|process_description=The procedure concerns the overall actions that must be taken in order for natural persons or their representatives to start a sole proprietorship for commercial activity purposes. Specifically, it concerns the commencement of the procedure at the Tax Office and the registration of the company in the General Commercial Register (G.E.MI.).
 
|process_description=The procedure concerns the overall actions that must be taken in order for natural persons or their representatives to start a sole proprietorship for commercial activity purposes. Specifically, it concerns the commencement of the procedure at the Tax Office and the registration of the company in the General Commercial Register (G.E.MI.).
 
|process_org_owner_is_private=No
 
|process_org_owner_is_private=No
Line 20: Line 21:
 
|process_total_duration_steps_min=1
 
|process_total_duration_steps_min=1
 
|process_total_duration_steps_max=1
 
|process_total_duration_steps_max=1
−
|process_total_duration_steps_digital_min=1
+
|process_total_duration_steps_digital_min=360
−
|process_total_duration_steps_digital_max=1
+
|process_total_duration_steps_digital_max=670
 
|process_cost_min=0.00
 
|process_cost_min=0.00
 
|process_cost_max=0.00
 
|process_cost_max=0.00
Line 32: Line 33:
 
|process_evidence_step_total_number=0
 
|process_evidence_step_total_number=0
 
|process_evidence_step_digital_total_number=0
 
|process_evidence_step_digital_total_number=0
−
|process_govgr_codes=16918
+
|process_sdg_codes=J1
 +
|process_govgr_codes=16918,16918
 +
|process_govgr_full_info=16918
 
|process_application_type=Application
 
|process_application_type=Application
 
|process_application_submission_type=Submitted by the applicant (digital)
 
|process_application_submission_type=Submitted by the applicant (digital)
 
|process_application_owner=Persons
 
|process_application_owner=Persons
 +
|process_application_description=Starting a sole proprietorship
 
}}
 
}}
 
{{process conditions
 
{{process conditions
Line 41: Line 45:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Age
 
|process_conditions_type=Age
 +
|process_conditions_name=The applicant must be an adult.
 +
For minors, the procedure is carried out through the Tax Office / the General Commercial Register.
 
}}
 
}}
 
{{process conditions
 
{{process conditions
Line 46: Line 52:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Citizenship
 
|process_conditions_type=Citizenship
 +
|process_conditions_name=The applicant must be a Greek citizen or an EU national. For third-country nationals, the procedure is carried out through the Tax Office / the General Commercial Register.
 
}}
 
}}
 
{{process conditions
 
{{process conditions
Line 51: Line 58:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Establishment
 
|process_conditions_type=Establishment
 +
|process_conditions_name=The applicant must be a permanent resident of Greece. For foreign residents, the procedure is carried out by the tax representative through the Tax Office / the General Commercial Registry.
 
}}
 
}}
 
{{process conditions
 
{{process conditions
Line 56: Line 64:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Professional
 
|process_conditions_type=Professional
 +
|process_conditions_name=The applicant must intend to engage in commercial activity.
 
}}
 
}}
 
{{process conditions
 
{{process conditions
Line 61: Line 70:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Professional
 
|process_conditions_type=Professional
 +
|process_conditions_name=The applicant has no other sole proprietorships registered in their name.
 
}}
 
}}
 
{{process conditions
 
{{process conditions
Line 66: Line 76:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Possession of passwords to enter software
 
|process_conditions_type=Possession of passwords to enter software
 +
|process_conditions_name=The applicant must have user credentials codes issued by the General Secretariat of Information Systems for Public Administration (Taxisnet).
 
|process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet
 
|process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet
 
}}
 
}}
Line 72: Line 83:
 
|process_conditions_alternative=No
 
|process_conditions_alternative=No
 
|process_conditions_type=Identity
 
|process_conditions_type=Identity
 +
|process_conditions_name=If a third party is authorised to submit the electronic application in order to start a sole proprietorship, the authorised person is required to have a mobile phone number certified in the National Communication Register (E.M.Ep.).
 
|process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/ethniko-metroo-epikoinonias-emep
 
|process_conditions_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/ethniko-metroo-epikoinonias-emep
 
}}
 
}}
Line 79: Line 91:
 
|process_rule_decision_year=2022
 
|process_rule_decision_year=2022
 
|process_rule_article=16
 
|process_rule_article=16
 +
|process_rule_description=Arrangements for the establishment of companies through the One-Stop-Shop-Services (OSS) and maintenance of the General Commercial Register (G.E.MI.).
 
|process_rule_gazette_doc_number=71
 
|process_rule_gazette_doc_number=71
 
|process_rule_gazette_doc_issue=Α
 
|process_rule_gazette_doc_issue=Α
Line 87: Line 100:
 
|process_rule_decision_number=282 ΕΞ 2023
 
|process_rule_decision_number=282 ΕΞ 2023
 
|process_rule_decision_year=2023
 
|process_rule_decision_year=2023
 +
|process_rule_description=Electronic service for the starting of a sole proprietorship through the Single Digital Gateway of Public Administration (gov.gr).
 
|process_rule_gazette_doc_number=11
 
|process_rule_gazette_doc_number=11
 
|process_rule_gazette_doc_issue=Β
 
|process_rule_gazette_doc_issue=Β
Line 96: Line 110:
 
|process_rule_decision_number=1006
 
|process_rule_decision_number=1006
 
|process_rule_decision_year=2013
 
|process_rule_decision_year=2013
 +
|process_rule_description=Decision No ΠΟΛ.1006/31.12.2013 of the Secretary General for Public Revenue (Official Government Gazette, Series II, No 19/10.1.2014), as currently in force.
 
|process_rule_gazette_doc_number=19
 
|process_rule_gazette_doc_number=19
−
|process_rule_gazette_doc_issue=Β
 
 
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20140200019
 
|process_rule_url=https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20140200019
 
}}
 
}}
Line 104: Line 118:
 
|process_rule_decision_number=4987
 
|process_rule_decision_number=4987
 
|process_rule_decision_year=2022
 
|process_rule_decision_year=2022
 +
|process_rule_description=Ratification of the Code of Tax Procedure.
 
|process_rule_gazette_doc_number=206
 
|process_rule_gazette_doc_number=206
 
|process_rule_gazette_doc_issue=Α
 
|process_rule_gazette_doc_issue=Α
Line 112: Line 127:
 
|process_step_digital_exit=No
 
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
 +
|process_step_digital_title=User authentication using Taxisnet codes
 
|process_step_digital_official=Third entity software
 
|process_step_digital_official=Third entity software
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
 +
|process_step_digital_duration_min=PT10S
 +
|process_step_digital_duration_max=PT20S
 +
|process_step_digital_description=The user enters the personal passwords for Taxisnet.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 121: Line 140:
 
|process_step_digital_previous_child_selector=1
 
|process_step_digital_previous_child_selector=1
 
|process_step_digital_previous_child=1
 
|process_step_digital_previous_child=1
 +
|process_step_digital_title=Successful user authentication
 
|process_step_digital_official=Third entity software
 
|process_step_digital_official=Third entity software
 
|process_step_digital_implementation=Software interaction (interoperability)
 
|process_step_digital_implementation=Software interaction (interoperability)
 +
|process_step_digital_duration_min=PT10S
 +
|process_step_digital_duration_max=PT20S
 +
|process_step_digital_description=The pair of Taxisnet codes have been successfully entered.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 130: Line 153:
 
|process_step_digital_previous_child_selector=1
 
|process_step_digital_previous_child_selector=1
 
|process_step_digital_previous_child=1
 
|process_step_digital_previous_child=1
 +
|process_step_digital_title=User authentication failure
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Data output from software
 
|process_step_digital_implementation=Data output from software
 +
|process_step_digital_duration_min=PT10S
 +
|process_step_digital_duration_max=PT20S
 +
|process_step_digital_description=Incorrect entry of the pair of codes.
 +
|process_step_digital_note=Logout from the service
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 137: Line 165:
 
|process_step_digital_exit=No
 
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
 +
|process_step_digital_title=Selection of the role
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
 +
|process_step_digital_duration_min=PT2S
 +
|process_step_digital_duration_max=PT2S
 +
|process_step_digital_description=To be selected by the user,
 +
- login for own use,
 +
- login on behalf of a third party.
 +
|process_step_digital_note=The screen for selecting the login methods is displayed to the user only if the application recognises that for the tax identification number (AFM) that has been entered, an active authorisation to submit the application to start a sole proprietorship has been found for another user. This authorisation should be created in advance by the taxpayer, who selects the authorised person and the principal place of business of the proprietorship.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 146: Line 181:
 
|process_step_digital_previous_child_selector=4
 
|process_step_digital_previous_child_selector=4
 
|process_step_digital_previous_child=4
 
|process_step_digital_previous_child=4
 +
|process_step_digital_title=Login on behalf of a third party – selection of the principal
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
 +
|process_step_digital_duration_min=PT1S
 +
|process_step_digital_duration_max=PT2S
 +
|process_step_digital_description=Selection of the principal from the displayed list.
 +
|process_step_digital_note=The authorised user may receive authorisations from multiple taxpayers.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 155: Line 195:
 
|process_step_digital_previous_child_selector=4
 
|process_step_digital_previous_child_selector=4
 
|process_step_digital_previous_child=4
 
|process_step_digital_previous_child=4
 +
|process_step_digital_title=Login for own use
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
 +
|process_step_digital_duration_min=PT1S
 +
|process_step_digital_duration_max=PT2S
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 162: Line 205:
 
|process_step_digital_exit=No
 
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
 +
|process_step_digital_title=Recovery of taxpayer data
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Software action
 
|process_step_digital_implementation=Software action
 +
|process_step_digital_duration_min=PT1S
 +
|process_step_digital_duration_max=PT1S
 +
|process_step_digital_description=it is carried out by the software of the competent body (the application itself), which is interoperable with the TAXIS Register.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 171: Line 218:
 
|process_step_digital_previous_child_selector=7
 
|process_step_digital_previous_child_selector=7
 
|process_step_digital_previous_child=7
 
|process_step_digital_previous_child=7
 +
|process_step_digital_title=Successful recovery – Data overview
 
|process_step_digital_official=gov.gr
 
|process_step_digital_official=gov.gr
 
|process_step_digital_implementation=Software interaction (interoperability)
 
|process_step_digital_implementation=Software interaction (interoperability)
 +
|process_step_digital_duration_min=PT1S
 +
|process_step_digital_duration_max=PT1S
 +
|process_step_digital_description=Pre-filled and locked fields are shown:
 +
First name / surname / father’s name / tax identification number (AFM) / tax office.
 +
|process_step_digital_note=If the user has not submitted a request in the previous year, the procedure will start after selecting the option New Request.
 +
If the user has already saved a request earlier, the user can view and edit the request.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 180: Line 234:
 
|process_step_digital_previous_child_selector=7
 
|process_step_digital_previous_child_selector=7
 
|process_step_digital_previous_child=7
 
|process_step_digital_previous_child=7
 +
|process_step_digital_title=Failure to recover the taxpayer data
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Data output from software
 
|process_step_digital_implementation=Data output from software
 +
|process_step_digital_duration_min=PT1S
 +
|process_step_digital_duration_max=PT2S
 +
|process_step_digital_description=An error message is displayed depending on the cause and the user is logged out from the service.
 +
|process_step_digital_note=Reasons for error during the checking:
 +
the taxpayer
 +
- does not exist / has been deactivated / has deceased
 +
- is a minor
 +
- is a foreign resident
 +
- has already started a proprietorship in their name
 +
- their data in the tax register is incomplete or their identification document has not been registered.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 187: Line 252:
 
|process_step_digital_exit=No
 
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
 +
|process_step_digital_title=Selection of type of the principal place of business
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
 +
|process_step_digital_duration_min=PT10S
 +
|process_step_digital_duration_max=PT10S
 +
|process_step_digital_description=The user selects the type of the principal place of business.
 +
|process_step_digital_note=Types of the principal place of business of the proprietorship:
 +
- privately owned
 +
- rented
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 196: Line 268:
 
|process_step_digital_previous_child_selector=10
 
|process_step_digital_previous_child_selector=10
 
|process_step_digital_previous_child=10
 
|process_step_digital_previous_child=10
 +
|process_step_digital_title=Recovery of data of a privately owned principal place of business
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
 +
|process_step_digital_duration_min=PT1M
 +
|process_step_digital_duration_max=PT3M
 +
|process_step_digital_description=First of all, the Property Identification Code (Α.Τ.ΑΚ.) is filled in and by pressing the ‘Locate’ button, due to interoperability, the data of the privately owned principal place of business (Property Identification Code (Α.Τ.ΑΚ.), Property Supply Number, Property Type, tax identification number (AFM) of the owner, name, floor, area) are recovered in order for the selection to be made.
 +
|process_step_digital_note=Due to interoperability with other information systems, the address details of the selected property can be found.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 205: Line 282:
 
|process_step_digital_previous_child_selector=11
 
|process_step_digital_previous_child_selector=11
 
|process_step_digital_previous_child=11
 
|process_step_digital_previous_child=11
 +
|process_step_digital_title=Completion of a privately owned principal place of business
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
 +
|process_step_digital_duration_min=PT5M
 +
|process_step_digital_duration_max=PT5M
 +
|process_step_digital_description=Due to interoperability with other information systems (E9 Property Register), the address details of the selected property are found and the address details of the principal place of business of the sole proprietorship, i.e. the street, the number, the postal code according to the Hellenic Post (ELTA), are pre-filled. In addition, the data of the municipality and the region are systematically recovered and the user selects the area and the district from a list of suggested options.
 +
If the postal code (TK) is not filled in in the entry of the property in E9, the user can fill it in here and then update the information system of the Property Register.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 214: Line 296:
 
|process_step_digital_previous_child_selector=10
 
|process_step_digital_previous_child_selector=10
 
|process_step_digital_previous_child=10
 
|process_step_digital_previous_child=10
 +
|process_step_digital_title=Recovery of rented principal place of business data
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
 +
|process_step_digital_duration_min=PT1S
 +
|process_step_digital_duration_max=PT3S
 +
|process_step_digital_description=The user enters the number of the electronic rent agreement and the year of issue and the system recovers from the Property Rental Information System the data of the property and the rent agreement (Property Identification Code (A.T.AK.), Property Supply Number, Rental Agreement Submission Number, Year of Submission, Period of Validity, Type of Rental, Landlord’s Tax Identification Number (AFM), Landlord’s Name, Floor, Area) in order for the selection to be made.
 +
|process_step_digital_note=Due to interoperability with other information systems, the address details of the selected property can be found.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 223: Line 310:
 
|process_step_digital_previous_child_selector=13
 
|process_step_digital_previous_child_selector=13
 
|process_step_digital_previous_child=13
 
|process_step_digital_previous_child=13
 +
|process_step_digital_title=Completion of a rented principal place of business
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Data input in software
 
|process_step_digital_implementation=Data input in software
 +
|process_step_digital_duration_min=PT5M
 +
|process_step_digital_duration_max=PT5M
 +
|process_step_digital_description=Due to interoperability with other information systems (Property Rental Information System), the address details of the selected property are found and the address details of the principal place of business of the sole proprietorship, i.e. the street, the number, the postal code according to the Hellenic Post (ELTA), are pre-filled. In addition, the data of the municipality and the region are systematically recovered and the user selects the area and the district from a list of suggested options.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 232: Line 323:
 
|process_step_digital_previous_child_selector=14
 
|process_step_digital_previous_child_selector=14
 
|process_step_digital_previous_child=14
 
|process_step_digital_previous_child=14
 +
|process_step_digital_title=Rented principal place of business without postal code (TK)
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Software interaction (interoperability)
 
|process_step_digital_implementation=Software interaction (interoperability)
 +
|process_step_digital_duration_min=PT1S
 +
|process_step_digital_duration_max=PT1S
 +
|process_step_digital_description=If the principal place of business that the user intends to register is rented and the rent agreement does not indicate the postal code (TK) in the address, the rent agreement must be corrected and the application procedure repeated.
 +
|process_step_digital_note=If the rent agreement is not corrected, the proprietorship will be started through the competent tax office.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 241: Line 337:
 
|process_step_digital_previous_child_selector=14
 
|process_step_digital_previous_child_selector=14
 
|process_step_digital_previous_child=14
 
|process_step_digital_previous_child=14
 +
|process_step_digital_title=Rented principal place of business with postal code (TK)
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Software interaction (interoperability)
 
|process_step_digital_implementation=Software interaction (interoperability)
 +
|process_step_digital_duration_min=PT1S
 +
|process_step_digital_duration_max=PT1S
 +
|process_step_digital_description=The procedure will normally proceed to its next step.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 248: Line 348:
 
|process_step_digital_exit=No
 
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
 +
|process_step_digital_title=Completion of proprietorship data and registration of the ownership title in the General Commercial Register
 
|process_step_digital_official=Jointly competent body software
 
|process_step_digital_official=Jointly competent body software
 
|process_step_digital_co_org=49073
 
|process_step_digital_co_org=49073
 
|process_step_digital_implementation=Software interaction (interoperability)
 
|process_step_digital_implementation=Software interaction (interoperability)
 +
|process_step_digital_duration_min=PT5M
 +
|process_step_digital_duration_max=PT10M
 +
|process_step_digital_description=The user fills in the following data:
 +
-Proprietorship Data
 +
Business name, start date, chamber of commerce, email, website, landline telephone, mobile telephone, e-commerce website
 +
- Data according to Greek Accounting Standards
 +
(date of end of tax year, date of end of 1st tax year, book category), method of integration
 +
- VAT Data
 +
(VAT deduction, method of integration, VAT regime, special consumption tax (EFK), intracommunity transactions)
 +
- Proprietorship Activity Details
 +
(Business Activity Mode, Activity Identification Code (KAD), Description, Activity Type).
 +
The business name must be pre-assigned in the General Commercial Register, once it has been verified through interoperability that it is not already being used. The field of the name of the proprietorship is pre-filled with the name of the natural person.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
Line 256: Line 369:
 
|process_step_digital_exit=No
 
|process_step_digital_exit=No
 
|process_step_digital_child=No
 
|process_step_digital_child=No
 +
|process_step_digital_title=Sending an application
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Software interaction (interoperability)
 
|process_step_digital_implementation=Software interaction (interoperability)
 +
|process_step_digital_duration_min=PT1S
 +
|process_step_digital_duration_max=PT5S
 +
|process_step_digital_note=A number of system calls are made for registration of the proprietorship both in the registers of the Independent Authority for Public Revenue (AADE) and the General Commercial Registry (G.E.MI.).
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
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|process_step_digital_previous_child_selector=18
 
|process_step_digital_previous_child_selector=18
 
|process_step_digital_previous_child=18
 
|process_step_digital_previous_child=18
 +
|process_step_digital_title=Issuance of a certificate of commencement of business of a natural person as an enterpreneur
 
|process_step_digital_implementation=Software interaction (interoperability)
 
|process_step_digital_implementation=Software interaction (interoperability)
 +
|process_step_digital_duration_min=PT1S
 +
|process_step_digital_duration_max=PT1S
 +
|process_step_digital_description=A certificate of commencement of business is issued, including the number and date of registration in the General Commercial Registry (G.E.MI.).
 +
The document has an advanced electronic seal and time stamp, code number and QR code for verification. It can be distributed both electronically and in paper form. The paper form does not need to be validated and is verified by the document verification application at gov.gr
 +
|process_step_digital_note=The certificate can be recovered from the myAADE webpage by clicking on the ‘Registry & Communication / e Notifications’ option.
 +
The certificate is sent to the taxpayer’s mailbox in myAADE and can be recovered from the AADE website (www.aade.gr) by clicking on the ‘myAADE / Registry & Communication / e Notifications’ option, using TAXISnet codes.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
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|process_step_digital_previous_child_selector=18
 
|process_step_digital_previous_child_selector=18
 
|process_step_digital_previous_child=18
 
|process_step_digital_previous_child=18
 +
|process_step_digital_title=Failure to complete the procedure
 
|process_step_digital_official=Institutional software
 
|process_step_digital_official=Institutional software
 
|process_step_digital_implementation=Software interaction (interoperability)
 
|process_step_digital_implementation=Software interaction (interoperability)
 +
|process_step_digital_duration_min=PT1M
 +
|process_step_digital_duration_max=PT1M
 +
|process_step_digital_description=The certificate has not been issued
 +
|process_step_digital_note=In this case, the party concerned should contact the tax office.
 
}}
 
}}
 
{{process steps digital
 
{{process steps digital
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|process_step_digital_previous_child_selector=19
 
|process_step_digital_previous_child_selector=19
 
|process_step_digital_previous_child=19
 
|process_step_digital_previous_child=19
 +
|process_step_digital_title=Sending information to the authorised persons
 
|process_step_digital_official=Third entity software
 
|process_step_digital_official=Third entity software
 
|process_step_digital_implementation=Software action
 
|process_step_digital_implementation=Software action
 +
|process_step_digital_description=The authorised person is informed of the completion of the procedure by a text message and email.
 
}}
 
}}
 
{{process useful links
 
{{process useful links
 +
|process_useful_link_title=Document validity check at gov.gr
 
|process_useful_link_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/elegkhos-egkurotetas-eggraphon-gov-gr
 
|process_useful_link_url=https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/psephiaka-eggrapha-gov-gr/elegkhos-egkurotetas-eggraphon-gov-gr
 
}}
 
}}
 
{{process useful links
 
{{process useful links
 +
|process_useful_link_title=myAADE
 
|process_useful_link_url=https://www1.aade.gr/gsisapps5/myaade/#!/arxiki
 
|process_useful_link_url=https://www1.aade.gr/gsisapps5/myaade/#!/arxiki
 
}}
 
}}
 
{{process useful links
 
{{process useful links
 +
|process_useful_link_title=Starting a business – AADE
 
|process_useful_link_url=https://www.aade.gr/menoy/hristikoi-odigoi/enarxi-epiheirimatikis-drastiriotitas
 
|process_useful_link_url=https://www.aade.gr/menoy/hristikoi-odigoi/enarxi-epiheirimatikis-drastiriotitas
 
}}
 
}}
 
{{process useful links
 
{{process useful links
 +
|process_useful_link_title=AADE contact details
 
|process_useful_link_url=https://www.aade.gr/menoy/aade/epikoinonia
 
|process_useful_link_url=https://www.aade.gr/menoy/aade/epikoinonia
 
}}
 
}}

Latest revision as of 15:43, 25 July 2024



1135f0f9-14f9-4f8f-b8d7-1024a495de6a 113509 Έναρξη ατομικής επιχείρησης

At a glance

Points of service

Available only digitally

Digital provision points

Number of required documents

Not required

Fees

Provided without cost

Estimated Time (digitally)

12 minutes

Description

The procedure concerns the overall actions that must be taken in order for natural persons or their representatives to start a sole proprietorship for commercial activity purposes. Specifically, it concerns the commencement of the procedure at the Tax Office and the registration of the company in the General Commercial Register (G.E.MI.).

Basic information

Competent body

INDEPENDENT AUTHORITY FOR PUBLIC REVENUE


Provided to

Businesses

Related links

Notes

The Directorate for Companies of the Ministry of Development and Investments is the competent body for this procedure, as two (2) distinct applicable physical procedures are unified: 1. The commencement of the procedure at the Tax Office; and 2. the registration of a sole proprietorship in the General Commercial Register (G.E.MI.).

Last update

25/07/2024

Application

Application Type

Application

Submission by:

Submitted by the applicant (digital)

Submitted by:

Persons

Title

Starting a sole proprietorship


What you will need

Means of authentication, identification and signature

Identification with TAXISnet codes

    Print

    Requirements

      Fees

        Related




        Output & Results

        Output

        Document Production, Registry update

        Steps

          Digital steps

            Other information

            Alternative titles

            Start a sole proprietorship

            Official title

            Starting a sole proprietorship

            Ways of provision

            Establishment

            Registries updated

            Γενικό Εμπορικό Μητρώο (ΓΕΜΗ)
            Φορολογικό μητρώο

            Legislation

              Categories

              Τype of procedure

              Establishment Licenses

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              Life events

              Dance schools, Operation of gas and energy stations, Unemployment certificates

              Type

              Outgoing
              J1

              ,,


            • 1 Age The applicant must be an adult. For minors, the procedure is carried out through the Tax Office / the General Commercial Register.


              No No

            • 2 Citizenship The applicant must be a Greek citizen or an EU national. For third-country nationals, the procedure is carried out through the Tax Office / the General Commercial Register.


              No No

            • 3 Establishment The applicant must be a permanent resident of Greece. For foreign residents, the procedure is carried out by the tax representative through the Tax Office / the General Commercial Registry.


              No No

            • 4 Professional The applicant must intend to engage in commercial activity.


              No No

            • 5 Professional The applicant has no other sole proprietorships registered in their name.


              No No

            • 6 Possession of passwords to enter software The applicant must have user credentials codes issued by the General Secretariat of Information Systems for Public Administration (Taxisnet).

              Link https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet

              No No

            • 7 Identity If a third party is authorised to submit the electronic application in order to start a sole proprietorship, the authorised person is required to have a mobile phone number certified in the National Communication Register (E.M.Ep.).

              Link https://www.gov.gr/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/ethniko-metroo-epikoinonias-emep

              No No

            • Law 16 4919 2022 71 Α

              Description Arrangements for the establishment of companies through the One-Stop-Shop-Services (OSS) and maintenance of the General Commercial Register (G.E.MI.).

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20220100071

            • Joint Ministerial Decision 282 ΕΞ 2023 2023 11 Β

              Description Electronic service for the starting of a sole proprietorship through the Single Digital Gateway of Public Administration (gov.gr).

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20230200011

              ΑΔΑ 969Χ46ΜΤΛΠ-ΔΔΞ

            • Decision 1006 2013

              Description Decision No ΠΟΛ.1006/31.12.2013 of the Secretary General for Public Revenue (Official Government Gazette, Series II, No 19/10.1.2014), as currently in force.

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20140200019

            • Law 4987 2022 206 Α

              Description Ratification of the Code of Tax Procedure.

              Legal references https://www.et.gr/api/DownloadFeksApi/?fek pdf=20220100206

            • 1 User authentication using Taxisnet codes

              Responsible for Implementation Third entity software

              Μethod of Implementation Data input in software

              Description The user enters the personal passwords for Taxisnet.

              No No


            • 2 Successful user authentication

              Responsible for Implementation Third entity software

              Μethod of Implementation Software interaction (interoperability)

              Description The pair of Taxisnet codes have been successfully entered.

              Yes No


            • 3 User authentication failure

              Responsible for Implementation Institutional software

              Μethod of Implementation Data output from software

              Description Incorrect entry of the pair of codes.

              Notes Logout from the service

              Yes Yes


            • 4 Selection of the role

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description To be selected by the user, - login for own use, - login on behalf of a third party.

              Notes The screen for selecting the login methods is displayed to the user only if the application recognises that for the tax identification number (AFM) that has been entered, an active authorisation to submit the application to start a sole proprietorship has been found for another user. This authorisation should be created in advance by the taxpayer, who selects the authorised person and the principal place of business of the proprietorship.

              No No


            • 5 Login on behalf of a third party – selection of the principal

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description Selection of the principal from the displayed list.

              Notes The authorised user may receive authorisations from multiple taxpayers.

              Yes No


            • 6 Login for own use

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software


              Yes No


            • 7 Recovery of taxpayer data

              Responsible for Implementation Institutional software

              Μethod of Implementation Software action

              Description it is carried out by the software of the competent body (the application itself), which is interoperable with the TAXIS Register.

              No No


            • 8 Successful recovery – Data overview

              Responsible for Implementation gov.gr

              Μethod of Implementation Software interaction (interoperability)

              Description Pre-filled and locked fields are shown: First name / surname / father’s name / tax identification number (AFM) / tax office.

              Notes If the user has not submitted a request in the previous year, the procedure will start after selecting the option New Request. If the user has already saved a request earlier, the user can view and edit the request.

              Yes No


            • 9 Failure to recover the taxpayer data

              Responsible for Implementation Institutional software

              Μethod of Implementation Data output from software

              Description An error message is displayed depending on the cause and the user is logged out from the service.

              Notes Reasons for error during the checking: the taxpayer - does not exist / has been deactivated / has deceased - is a minor - is a foreign resident - has already started a proprietorship in their name - their data in the tax register is incomplete or their identification document has not been registered.

              Yes Yes


            • 10 Selection of type of the principal place of business

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description The user selects the type of the principal place of business.

              Notes Types of the principal place of business of the proprietorship: - privately owned - rented

              No No


            • 11 Recovery of data of a privately owned principal place of business

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description First of all, the Property Identification Code (Α.Τ.ΑΚ.) is filled in and by pressing the ‘Locate’ button, due to interoperability, the data of the privately owned principal place of business (Property Identification Code (Α.Τ.ΑΚ.), Property Supply Number, Property Type, tax identification number (AFM) of the owner, name, floor, area) are recovered in order for the selection to be made.

              Notes Due to interoperability with other information systems, the address details of the selected property can be found.

              Yes No


            • 12 Completion of a privately owned principal place of business

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description Due to interoperability with other information systems (E9 Property Register), the address details of the selected property are found and the address details of the principal place of business of the sole proprietorship, i.e. the street, the number, the postal code according to the Hellenic Post (ELTA), are pre-filled. In addition, the data of the municipality and the region are systematically recovered and the user selects the area and the district from a list of suggested options. If the postal code (TK) is not filled in in the entry of the property in E9, the user can fill it in here and then update the information system of the Property Register.

              Yes No


            • 13 Recovery of rented principal place of business data

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description The user enters the number of the electronic rent agreement and the year of issue and the system recovers from the Property Rental Information System the data of the property and the rent agreement (Property Identification Code (A.T.AK.), Property Supply Number, Rental Agreement Submission Number, Year of Submission, Period of Validity, Type of Rental, Landlord’s Tax Identification Number (AFM), Landlord’s Name, Floor, Area) in order for the selection to be made.

              Notes Due to interoperability with other information systems, the address details of the selected property can be found.

              Yes No


            • 14 Completion of a rented principal place of business

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software

              Description Due to interoperability with other information systems (Property Rental Information System), the address details of the selected property are found and the address details of the principal place of business of the sole proprietorship, i.e. the street, the number, the postal code according to the Hellenic Post (ELTA), are pre-filled. In addition, the data of the municipality and the region are systematically recovered and the user selects the area and the district from a list of suggested options.

              Yes No


            • 15 Rented principal place of business without postal code (TK)

              Responsible for Implementation Institutional software

              Μethod of Implementation Software interaction (interoperability)

              Description If the principal place of business that the user intends to register is rented and the rent agreement does not indicate the postal code (TK) in the address, the rent agreement must be corrected and the application procedure repeated.

              Notes If the rent agreement is not corrected, the proprietorship will be started through the competent tax office.

              Yes Yes


            • 16 Rented principal place of business with postal code (TK)

              Responsible for Implementation Institutional software

              Μethod of Implementation Software interaction (interoperability)

              Description The procedure will normally proceed to its next step.

              Yes No


            • 17 Completion of proprietorship data and registration of the ownership title in the General Commercial Register

              Responsible for Implementation Jointly competent body software

              Co-responsible for Implementation MINISTRY OF DEVELOPMENT

              Μethod of Implementation Software interaction (interoperability)

              Description The user fills in the following data: -Proprietorship Data Business name, start date, chamber of commerce, email, website, landline telephone, mobile telephone, e-commerce website - Data according to Greek Accounting Standards (date of end of tax year, date of end of 1st tax year, book category), method of integration - VAT Data (VAT deduction, method of integration, VAT regime, special consumption tax (EFK), intracommunity transactions) - Proprietorship Activity Details (Business Activity Mode, Activity Identification Code (KAD), Description, Activity Type). The business name must be pre-assigned in the General Commercial Register, once it has been verified through interoperability that it is not already being used. The field of the name of the proprietorship is pre-filled with the name of the natural person.

              No No


            • 18 Sending an application

              Responsible for Implementation Institutional software

              Μethod of Implementation Software interaction (interoperability)


              Notes A number of system calls are made for registration of the proprietorship both in the registers of the Independent Authority for Public Revenue (AADE) and the General Commercial Registry (G.E.MI.).

              No No


            • 19 Issuance of a certificate of commencement of business of a natural person as an enterpreneur


              Μethod of Implementation Software interaction (interoperability)

              Description A certificate of commencement of business is issued, including the number and date of registration in the General Commercial Registry (G.E.MI.). The document has an advanced electronic seal and time stamp, code number and QR code for verification. It can be distributed both electronically and in paper form. The paper form does not need to be validated and is verified by the document verification application at gov.gr

              Notes The certificate can be recovered from the myAADE webpage by clicking on the ‘Registry & Communication / e Notifications’ option. The certificate is sent to the taxpayer’s mailbox in myAADE and can be recovered from the AADE website (www.aade.gr) by clicking on the ‘myAADE / Registry & Communication / e Notifications’ option, using TAXISnet codes.

              Yes No


            • 20 Failure to complete the procedure

              Responsible for Implementation Institutional software

              Μethod of Implementation Software interaction (interoperability)

              Description The certificate has not been issued

              Notes In this case, the party concerned should contact the tax office.

              Yes Yes


            • 21 Sending information to the authorised persons

              Responsible for Implementation Third entity software

              Μethod of Implementation Software action

              Description The authorised person is informed of the completion of the procedure by a text message and email.

              Yes Yes


            • Document validity check at gov.gr


            • myAADE


            • Starting a business – AADE


            • AADE contact details
              • Retrieved from "https://en.mitos.digigov.grnet.gr/index.php?title=ΔΔ:Starting_a_sole_proprietorship&oldid=70257"
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