At a glance
Points of service
Digital provision points
Number of required documents
Fees
Provided without cost
Estimated Time (digitally)
12 minutes
Description
Basic information
Competent body
Provided to
Notes
Last update
03/11/2024
Application
Application Type
Submission by:
Submitted by:
Title
What you will need
Means of authentication, identification and signature
Identification with TAXISnet codes
Requirements
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1
Age
The applicant must be an adult.
For minors, the procedure is carried out through the Tax Office / the General Commercial Register.
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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.
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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.
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4
Professional
The applicant must intend to engage in commercial activity.
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5
Professional
The applicant has no other sole proprietorships registered in their name.
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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
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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
Digital steps
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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.
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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.
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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
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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.
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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.
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6
Login for own use
Responsible for Implementation Institutional software
Μethod of Implementation Data input in software
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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.
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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.
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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.
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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
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.).
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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.
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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.
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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
Languages supported
Ways of provision
Legislation
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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
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Law 4987/2022 (Government Gazette 206/Α)
Description Ratification of the Code of Tax Procedure.
Legal references Link
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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
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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