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

Latest revision as of 14:16, 31 July 2026

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

At a glance

Points of service

Available only digitally

Digital provision points

National Single Digital Gateway – gov.gr

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

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

31/07/2026

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

Output & Results

Output

Registry update, Document Production

Steps

Digital steps

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

Legislation

Categories

Τype of procedure

Establishment Licenses

Trigger

Applied for

Trigger (submission method)

Application (digital)

Life events

Licences and compliance, Starting up and closing down a business

Type

Outgoing

End of Process

Ιndefinite

J1

15 4

   73401
   
   No
   1
   1
   
   
   
   
   Identification with TAXISnet codes
   
   
   358229, 858677
   
   16918, 16918
   
   
   
   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).

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 concerning the formation of companies through One-Stop Services

Legal references https://api.et.gr/apiLAW/1/2022/4919/pdf

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://api.et.gr/apiFEK/2/2023/11/pdf

Decision 1006 2013 19 Β

Description Decision POL.1006/31.12.2013 of the Secretary-General for Public Revenue (ΦΕΚ Series II, 19/10-01-2014), as in force.

Legal references https://api.et.gr/apiFEK/2/2013/19/pdf

Law 4987 2022 206 Α

Description Ratification of the Code of Tax Procedure.

Legal references https://api.et.gr/apiLAW/1/2022/4987/pdf

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

@@ Line 17: / Line 17: @@
 |process_provided_to=Businesses
 |process_tax_type=Establishment Licenses
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+|process_life_events=Licences and compliance,Starting up and closing down a business
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@@ Line 90: / Line 90: @@
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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_article=
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 {{process rules
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+|process_rule_article=
 |process_rule_description=Ratification of the Code of Tax Procedure.
+|process_rule_gazette_doc_issue=Α
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-|process_rule_gazette_doc_issue=Α
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 {{process steps digital
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Difference between revisions of "ΔΔ:Starting a sole proprietorship"

Latest revision as of 14:16, 31 July 2026

At a glance

Points of service

Digital provision points

Number of required documents

Fees

Estimated Time (digitally)

Description

Basic information

Competent body

Provided to

Related links

Notes

Last update

Application

Application Type

Submission by:

Submitted by:

Title

What you will need

Means of authentication, identification and signature

Requirements

Fees

Related

Output & Results

Output

Steps

Digital steps

Other information

Alternative titles

Official title

Languages supported

Ways of provision

Registries updated

Legislation

Categories

Τype of procedure

Trigger

Trigger (submission method)

Life events

Type

End of Process

Other Taxonomies

Terms of Use

Problem report

Need help or advise

Feedback