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| | {{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 |
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| | |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_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 |
| | }} | | }} |
Latest revision as of 16:43, 25 July 2024
1135f0f9-14f9-4f8f-b8d7-1024a495de6a
113509
Έναρξη ατομικής επιχείρησης
At a glance
Points of service
Available only digitally
Number of required documents
Estimated Time (digitally)
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
Application
Application Type
Application
Submission by:
Submitted by the applicant (digital)
Title
Starting a sole proprietorship
What you will need
Means of authentication, identification and signature
Identification with TAXISnet codes
Output & Results
Output
Document Production, Registry update
Other information
Alternative titles
Start a sole proprietorship
Official title
Starting a sole proprietorship
Languages supported
Greek, English
Ways of provision
Establishment
Registries updated
Γενικό Εμπορικό Μητρώο (ΓΕΜΗ)
Φορολογικό μητρώο
Categories
Trigger (submission method)
Application (digital)
J1
ΔΔ
0
6
0
73401
No
1
1
Identification with TAXISnet codes
358229, 858677
16918, 16918
gov.gr, SDG
Digital supporting Document, Input in another process
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.).
0.00
0.00
0
0
0
}}
}}
5 minutes}}
6 minutes
12 minutes
,,
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
Joint Ministerial Decision
282 ΕΞ 2023
2023
11
Β
Decision
1006
2013
Law
4987
2022
206
Α
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
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