Starting a sole proprietorship

From National Registry of Administrative Public Services



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

At a glance

Points of service

Available only digitally

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

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

            Official title

            Starting a sole proprietorship

            Ways of provision

            Establishment

            Registries updated

            Γενικό Εμπορικό Μητρώο (ΓΕΜΗ)
            Φορολογικό μητρώο

            Legislation

              Categories

              Τype of procedure

              Trigger

              Applied for

              Trigger (submission method)

              Application (digital)

              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).

              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.).

              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 19 Β

              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

              Responsible for Implementation Institutional software

              Μethod of Implementation Data output from software


              Yes Yes


            • 10

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software


              No No


            • 11

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software


              Yes No


            • 12

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software


              Yes No


            • 13

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software


              Yes No


            • 14

              Responsible for Implementation Institutional software

              Μethod of Implementation Data input in software


              Yes No


            • 15

              Responsible for Implementation Institutional software

              Μethod of Implementation Software interaction (interoperability)


              Yes Yes


            • 16

              Responsible for Implementation Institutional software

              Μethod of Implementation Software interaction (interoperability)


              Yes No


            • 17

              Responsible for Implementation Jointly competent body software

              Co-responsible for Implementation MINISTRY OF DEVELOPMENT

              Μethod of Implementation Software interaction (interoperability)


              No No


            • 18

              Responsible for Implementation Institutional software

              Μethod of Implementation Software interaction (interoperability)


              No No


            • 19


              Μethod of Implementation Software interaction (interoperability)


              Yes No


            • 20

              Responsible for Implementation Institutional software

              Μethod of Implementation Software interaction (interoperability)


              Yes Yes


            • 21

              Responsible for Implementation Third entity software

              Μethod of Implementation Software action


              Yes Yes





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