113509Difference between revisions of "ΔΔ:Starting a sole proprietorship"

From National Registry of Administrative Public Services
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|process_trigger_type=Application (digital)
 
|process_trigger_type=Application (digital)
 
|process_usage=Digital supporting Document, Input in another process
 
|process_usage=Digital supporting Document, Input in another process
|process_output_type=Document Production, Registry update
+
|process_output_type=Registry update, Document Production
|process_source=gov.gr, SDG
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|process_source=SDG, gov.gr
 
|process_provided_to=Businesses
 
|process_provided_to=Businesses
 
|process_tax_type=Establishment Licenses
 
|process_tax_type=Establishment Licenses

Revision as of 12:45, 2 July 2024

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

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

03/11/2024

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

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

    • 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.

    • 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.

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

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

    • 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 Link

    • 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 Link

    Output & Results

    Output

    Registry update, Document Production

    Digital steps

    • 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.

    • 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.

    • 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

    • 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.

    • 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.

    • 6 Login for own use

      Responsible for Implementation Institutional software

      Μethod of Implementation Data input in software

    • 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.

    • 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.

    • 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.

    • 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

    • 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.

    • 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.

    • 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.

    • 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.

    • 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.

    • 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.

    • 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.

    • 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.).

    • 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.

    • 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.

    • 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.

    Other information

    Official title

    Starting a sole proprietorship

    Languages supported

    Greek, English

    Ways of provision

    Establishment

    Legislation

    • Law 4919/2022 (Government Gazette 71/Α) Articles 16

      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 Link

    • Law 4987/2022 (Government Gazette 206/Α)

      Description Ratification of the Code of Tax Procedure.

      Legal references Link

    • Joint Ministerial Decision 282 ΕΞ 2023/2023 (Government Gazette 11/Β)

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

      Legal references Link

      ΑΔΑ 969Χ46ΜΤΛΠ-ΔΔΞ

    • Decision 1006/2013 (Government Gazette 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 Link

    Categories

    Τype of procedure

    Trigger

    Applied for

    Trigger (submission method)

    Application (digital)

    Type

    Outgoing
    J1
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