FREQUENTLY ASKED QUESTIONS

Electronic Chamber FAQ

1. What is the e-Chamber?

Answer: The e-Chamber is a modern online tool that provides new and efficient ways of communicating to member businesses. Any member – business with access to the internet will now be able to access Chamber services from the comfort of their own office.

2. What are the benefits for member – businesses?

Answer:  An important part of the design and development of the e-Chamber is the opportunities provided to facilitate the search of member – businesses by third-parties seeking collaboration. Search by “keywords” is made by describing the activity of members or by STAKOD (Statistical Classification of Economic Activity Sectors) and in the future by products and geographical location.

Another important advantage of the e-Chamber is the time a member spends visiting the offices of the Chamber in order to process transactions. Now through the e-Chamber’s online services, authorized users will be able to perform these procedures from their office in no more than five to ten minutes.

More specifically, business-members can:

Check the data kept by the Chamber in its registers;
Issue Certificates and Attestations;
Pay any subscriptions that may be due, using a credit card; and
Modify non-essential information such as contact information etc.

3. How easy is it to access and use the e-Chamber and how secure?

Answer:  The process for a member to gain access to the e-Chamber is simple. By clicking on – “Application to register with the e-Chamber” an online application is displayed on the screen. After completing and sending the application electronically, the relevant checks are made and the relevant “use authorization” document together with the passwords, is sent to the applicant by courier for security reasons.

The simple and clear design of the e-Chamber helps its using and minimizes the possibility of errors by users. The system also respects the accessibility rules for people with disabilities as defined by international organizations.

4. How is member data security guaranteed?

Answer:  Members ‘access to the e-Chamber is protected by SSL technology, making it virtually impossible to intercept members’ passwords from third parties.

Online payments are made in collaboration with the collaborating bank, and through the bank’s secure payment system.

5. How is the authenticity of Certificates and Attestations ensured?

Answer:  The electronic certificates issued by the e-Chamber are accompanied by a unique authentication number. The application offers the public the ability to verify the authenticity of a certificate, a practice generally followed by public bodies for sensitive electronic documents.

 

GCR – One-Stop-Service FAQ

1. Which KAD are excluded from One-Stop-Service (OSS)?

Answer: See here the Activity Code Numbers that are exempt from the One Stop Shop (article 80 and 81 of Law 3463/2008)

2. Who are exempt from the obligation to have social security contributions clearance certificate?

Answer: Members of the company who declare that they have not hired personnel nor build a building, nor were previously members of a company etc. (the fields of the relevant declaration are on the screen in front of you at step “IKA insurance clearance”) are exempt.

3. Must the € 15 for the granting of GCR username and password be paid?

Answer: It is not mandatory but it is wise to inform company representatives that since GCR will be the only commercial register from now on, all the information they need for their business will now be there.

4. What is the process of setting up Sole proprietorships?

Answer: The One Stop Shop process is not followed for setting up a Sole Proprietorship. These companies are set up as before 4-4-2011

5. Can I set up a branch through the One Stop Shop?

Answer: No. Business branches (either domestic or foreign) are not set up through One Stop Shop. They must be registered with GCR through the GCR Services

6. What is the amount of fees in favor of the Pension and Health Fund of Legal Professionals and in which cases are they collected?

Answer:
Fee in favor of the Pension Fund of Legal Professionals: it is collected nationwide ONLY in case of setting up Unlimited and Limited Partnerships and amounts to 0.5% of the company’s initial capital.

Fee in favor of the Health Fund of Legal Professionals: it is collected ONLY for companies that fall under the jurisdiction of the Health Fund of Athens Lawyers and not of the Health Funds in the rest of Greece.

For Unlimited and Limited Partnerships with capital up to € 586.94: an amount of € 5.80 is collected.
For Unlimited and Limited Partnerships with capital from € 586.94 and above: an amount equal to 1% of the capital mentioned in the Articles of Association is collected. Additionally, stamp duty of 3.6% is levied on the above 1%.

Limited Liability Companies: regardless of the amount of the capital, an amount of € 5.80 is collected.

7. Is the fee for the pre-examination of the tradename and title in the relevant Chamber abolished only with regard to the process of setting up a business?

Answer: It is not abolished for businesses that do not fall within the scope of the One Stop Shop. (Joint Ministerial Decision: K1-802)

Amendments to the tradename and distinctive title are not performed by One Stop Shop, but by the GCR Services of the Chambers, which will collect the relevant fee for pre-examination / pre-approval of the tradename and distinctive title.

8. What businesses do not set up through the One Stop Shop process?

Answer:
In principle, those Public Limited Companies (SAs) that have received from the Prefecture an SA Register Number (“ARMAE”) before 4/4/2011.

Also, those Limited Liability Companies, Unlimited Partnerships, Limited Partnerships have already been registered in the books of the Court of First Instance before 4/4/2011.

Limited Liability Partnerships (L. L.Partn.)

Finally, all those companies which, in order to be set up, must obtain a prior administrative approval or decision.

More specifically:
• Domestic companies of Law 89/67 (Government Gazette A 132) (Unlimited Partnerships, Limited Partnerships, Limited Liability Companies and Public Limited Companies), as amended by the provisions of Law 3427/2005 (Government Gazette A 312).
• New companies established by transformation.

• Foreign companies in the form of Unlimited Partnerships, Limited Partnerships, Limited Liability Companies and Public Limited Companies setting up a branch in Greece.
• Foreign companies established as branch offices in Greece.
  • Foreign companies owning property in Greece.
• Foreign companies establishing an office in Greece (Circular no. 1083/6-3-2002)
• Foreign companies that have a works contract in Greece.
• Foreign shipping companies that establish an office in Greece.
• Foreign companies established as offices in Greece in accordance with the provisions of compulsory Law 89/67 (Government Gazette A 132) as amended by the provisions of Law 3427/2005 (Government Gazette A 312).

Moreover:

• Companies that declare an activity the exercise of which requires a set up pre- approval (articles 80 and 81 of Law 3463/2006), that is, stores of sanitary interest, in which preparation or making available to clients (seated, standing, passing by) of food, pastries or any other preparation of food, beverages as well as service stores, which could damage public health.
• Companies that declare an activity that requires an establishment or operation permit (par. 8a of article 4 of Law 3325/2005)
  In respect of the last two cases, their inclusion in the One Stop Shops procedures by amendment of the relevant legislation is IMMINENT.

 

9. What happens when a sole proprietorship is converted into an UP, LP, LDT or SA?

Answer: For sole proprietorships to be transformed into Unlimited Partnership, Limited Partnership, Limited Liability Company or Public Limited Company, the procedure provided is not an original company setting up, but requires the submission of a balance sheet and a valuation report. Consequently, the establishment of the new company does not fall within the scope of the One Stop Shop, but will follow the path prescribed in the current legislation and will end up to the GCR Service to obtain GCR number and then go to the Tax Office for obtaining Tax Identification Number.

10. How can a company have a legalized lease agreement when it has not yet been incorporated?

Answer: The lease is signed by the founders who, in accordance with the articles of association of the company, have the possibility to bind it with their signature. The text of the lease will refer to the future assignment to the company of the obligations and rights arising from the lease at the time it is set up. The Tax Office legalizes the lease agreement without any problems. We are not allowed to begin the process of setting up a company unless the lease agreement has been presented to us.

11. Where is the Capital Concentration Tax paid?

Answer: Either at One Stop Shop or at an earlier stage, at the Tax Office. The relevant option (that is to pay you, or pay another body) is on your screen

12. In article 13 of the Joint Ministerial Decision under ref. no. K1-802, it is mentioned that payments may also be made by bank check. The check is issued by the bank on behalf of the businessman for the amount he/she is required to pay. To whom should the above check be issued to?

Answer: If the payment is made by bank check, the check is cut to the One-Stop-Shop, which can then endorse it and deliver it to the bank.

13. Do the provisions for the launch of the One Stop Shop prohibit the Tax Offices to provide simultaneously their services in setting up companies, if either the founders of the companies wish so or the One Stop Shop is not yet ready to provide its services to them?

Answer: Yes. Tax Offices are now responsible for issuing Tax Identification Number (TIN) only for businesses that do not fall under the scope of the One Stop Shop.

14. What is the amount of OAEE (Social Security Organization for the self-employed) registration fee?

Answer: The amount is 111.10 euro

15. In the case of personal companies (Unlimited and Limited Partnerships) whose articles of association do not include a commercial activity, is there an obligation to register with GCR?

Answer: All Unlimited Partnerships and Limited Partnerships irrespective of their specific purpose and activities, that is, whether or not they engage in trade, must be registered with GCR in accordance with the provisions of article 1 of Law 3419/2005.
Specifically, as concerns technical companies, they must be registered as members of the Chambers of Commerce and Industry (See Opinion of the Legal Council of State no. 259/1994), while in the Technical Chamber they are required to announce their technical tradename without acquiring member status.

Unlimited Partnerships or Limited Partnerships are not registered with the Chamber’s register if they have no such obligation under more specific legislation. Such are for example:

1. Medical, because according to Presidential Decree no. 84/2001, since 2001 they are obliged to register with the Medical Association. It should be noted that medical companies fall within the scope of One Stop Shop which are required to check that the required prior approval of the Articles of Association has been provided by the Board of Directors of the Medical Association.
2. Pharmaceutical companies are not registered with the Chamber’s register in accordance with Law 3601/1928 and Law 5607/1932, unless the interested person wishes to do otherwise.

We note that co-located pharmacies fall within the scope of the One-Stop-Shop. This stems from paragraphs 1 and 2 of article 8 of Law 1963/1981 which provide the following:

• By the decision of the prefect, as long as the spatial planning does not prevent public service, the setting up of pharmacy companies operating as individual, corporate and co-operative pharmacies may be authorized.
• The company, following the issuance of the prefect’s approving decision, is set up by a notarial deed stating the number of the prefect’s approving decision. Certified copies thereof shall be submitted within one month of the entry in the books of the court of first instance, at the sanitary department or secretariat of the prefecture and to the pharmaceutical association of which the pharmacists are members. In case of non-observance of the above, the approval of the prefect is revoked. The act of revocation, under the care of by the prefect concerned, shall be notified to the court of first instance for its entry in the relevant registration.” Consequently, the decision of the Prefect is given before the drafting of the company’s notarial deed of setting up, so one stop shops (notaries) must set up these companies, avoiding however the step of registering with the Chamber.

16. For existing personal companies which commenced operations before 4/4/2011 that need to amend their Articles of Association and the purpose of which does not include a commercial activity, is there an obligation to register the changes with GCR and pay a registration fee (10 Euro)?

Answer: According to paragraph D of circular under ref. no. K2-3332/4-4-2011 of the General Secretariat of Commerce, in respect of existing companies of any form whose setting up and operation took place before 4/4/2011, the previous procedure will be followed, that is to say the procedure in force until 4-4-2011 and the related entries will be made in the respective Registers or Company Books. For these companies, GCR does not constitute a register, from the entry in which its legal effects are produced. This means that for any change registered with GCR (i.e. changes to existing companies’ data) no registration fees are charged. Note: There is no obligation to register with GCR for the companies themselves. However, there is an obligation for GCR Services to inform GCR when there is a change in minor significance data that have been changed, free of charge.

17. Is there an obligation to register with GCR of sole proprietorships that do not engage in commercial activity?

Answer: According to article 1 of Law 3419/2005, registration with GCR of individual businesses that do not engage in commercial activity is optional.

18. Clarifications on the process of setting up companies that do not fall under the scope of the One Stop Shop.

Answer: Additional clarifications on companies outside the scope of the One-Stop-Shop: According to the provisions of the circular of the General Secretariat of Tax and Customs Affairs with ref. no. 1081/8-4-2011 and the circular of the General Secretariat of Commerce with ref. no. Κ1-1319/29-4-2011, these companies first receive GCR number from the competent GCR service and subsequently Tax Identification Number by the -competent- Tax Office.

By analogy with the provisions of paragraph 2 of article 12 of JMD K1-802/23-3-2011, the competent GCR Service shall: transmit electronically or by fax the issued registration certificate by GCR to the local Courts of First Instance for Unlimited Partnerships, Limited Partnerships and Limited Liability Companies, and within fifteen business days, a copy of the company’s articles of association shall follow. In addition, in respect of Limited Liability Companies, it prepares and sends to the National Printing Office a communication on the setting up of the Limited Liability Company and its registration with GCR, properly adapted. No publication fees are collected for this notice.

It should be recalled that in accordance with the provisions of article 13, paragraph 15, of Law 3853/2010, the entries in GCR override any other divergent entries in the Registers or Books of personal and limited liability companies, which are maintained only as data retrieval records. The transmission of the above-mentioned documents to them serves the obligation of commercial publicity until their complete transfer to GCR and full system activation.

19. How can companies having as their object photovoltaics be set up?

Answer: Companies being set up that wish to declare as their main activity the production of electricity from photovoltaic systems, while not having an ownership title or a lease for the installation where this activity will take place, pass from the One-Stop-Shop, filling in 35.11.10.09 as activity code number (KAD) on M3 form and as the company’s seat the address of one of the members of the company being set up. They do not in any case declare code number (KAD) 41.20.20.01 “Works for the construction or erection of buildings or other constructions (as an investment property of article 33 par. 4 of the VAT Code) for the same exercise of business activity with the right to deduct input VAT” or 41.20.20.02 “Works for the construction or erection of buildings or other constructions (as an investment good under article 33 par. 4 of the VAT Code) for the same exercise of business activity without the right to deduct inputs VAT”. Subsequently, after receiving GCR number and Tax Identification Number from the One- Stop-Shop, they can proceed to finding the location where the installation will take place and obtain the relevant permit for operation approval, and then install the photovoltaic panels. Upon completion of these procedures, they make a visit to the competent Tax Office and make an amendment, declaring the location of the installation of the panels as a “branch”. If, of course, in the meantime they also have offices, either on the installation site or elsewhere not at the founders’ addresses, they will include the new seat in the declaration of amendments to the Tax Office.