{ "metadata": { "process": { "official_title": "Registration of a Μember in the Register of Accountants – Tax Experts of OEE / Announcement of Commencement of Professional Activity as a Class B Accountant - Tax Consultant", "description": "This procedure pertaims to practicing the profession of Class B accountant/ tax consultant. It is addressed to citizens.", "org_owner_is_private": false, "org_owner": { "id": "49073", "title": "MINISTRY OF DEVELOPMENT" }, "provision_org_owner_directory": [ { "id": "183874", "parent_id": "49073", "title": { "el": "ΔΙΕΥΘΥΝΣΗ ΕΜΠΟΡΙΚΗΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΤΗΤΑΣ" }, "active": true, "metadata": { "supervisorunitcode": "194387", "organizationcode": "49073" } } ], "provision_org_group": [ { "id": "7135", "title": "Points of Single Contact (ΚΕΠ – EKE)" }, { "id": "8210", "title": "Reported or supervised body" } ], "provision_org": [ { "id": "11548", "title": "ECONOMIC CHAMBER OF GREECE" } ], "provision_org_directory": [ "Directorate of Administrative Services", "Department of Member Registry Organization" ], "output_registries": [ { "id": "293446", "title": { "el": "Μητρώο των Μελών του Οικονομικού Επιμελητηρίου" } } ], "remarks": "Within one month from the announcement of practicing the profession, the Department may prohibit its exercise, if the legal conditions for this are not met or their fulfillment does not result from the submitted data.", "deadline_duration": "P1M", "provided_language": [ "English" ], "border_provision": [ "Establishment" ], "evidence_identification_type": [ "Identification document" ], "type": "Outgoing", "trigger": [ "Applied for" ], "trigger_type": [ "Application (digital)", "Application (handwritten)" ], "usage": [ "Supporting document" ], "output_type": [ "Administrative Act", "Registry update" ], "source": [ "EU-GO", "SDG" ], "provided_to": [ "Citizens" ], "tax_type": [ "Announcements" ], "sdg_resource": "Other", "sdg_resource_other": "Objection", "sdg_lack_of_response_rule": "Tacit approval", "sdg_notes": "Within three months from the announcement of the exercise of the profession, the Office may prohibit its exercise, if the legal conditions for this are not met or their fulfillment does not result from the submitted data.", "bpmn_source": "EUGO", "bpmn_digital_source": "EUGO", "total_duration_steps_min": "P1DT2H", "total_duration_steps_max": "P1DT2H", "cost_min": 35.0, "cost_max": 35.0, "evidence_ex_officio_total_number": 1, "evidence_alternative_total_number": "0", "evidence_prerequisite_total_number": 1, "evidence_total_number": 3, "nace_codes": [ { "title": { "el": "Δραστηριότητες λογιστικής, τήρησης βιβλίων και λογιστικού ελέγχου, παροχή φορολογικών συμβουλών", "en": "Accounting, bookkeeping and auditing activities; tax consultancy" }, "id": "69.2", "full_code": "69.20", "light_code": "69.2", "searched_code": "69.2" } ], "sdg_codes": [ { "title": { "el": "Απόκτηση αδειών, εξουσιοδοτήσεων ή εγκρίσεων", "en": "Acquiring licences, authorisations or permits" }, "description": { "el": "απόκτηση αδειών, εξουσιοδοτήσεων ή εγκρίσεων με σκοπό την έναρξη και τη λειτουργία επιχείρησης στην Ελλάδα", "en": "acquiring licences, authorisations or permits with a view to starting and operating a business in Greece" }, "id": "N1", "searched_code": "N1" } ], "application_type": "Application", "application_submission_type": [ "Submitted by the applicant (digital)", "Submitted by the applicant (in person or by post)" ], "application_owner": [ "Persons" ], "application_description": "Application– Solemn Declaration of article 8 of Law 1599/1986 (Request description: Registration of a member in the Register of Accountants - Tax Experts - of OEE. - Announcement of commencement of professional activity as a Class B accountant/tax consultant" }, "process_conditions": [ { "conditions_num_id": 1, "conditions_alternative": false, "conditions_type": "Possession of passwords to enter software", "conditions_name": "The applicant shall have a TAXISnet username and password.", "conditions_url": "https://www.gov.gr/en/arxes/anexartete-arkhe-demosion-esodon-aade/anexartete-arkhe-demosion-esodon-aade/elektronike-eggraphe-diakheirise-kodikon-taxisnet" }, { "conditions_num_id": 2, "conditions_alternative": false, "conditions_type": "Conditions for non-commission of criminal offenses", "conditions_name": "The applicant must not have been irrevocably sentenced to imprisonment or for theft, embezzlement, fraud, extortion, forgery, extraction of a false attestation, use of an extracted false attestation, misappropriation of funds, active or passive bribery, oppression, breach of duty, crimes of morality, defamation, fraudulent use of another’s trademark, fraudulent bankruptcy, smuggling and violations of drug trade legislation" }, { "conditions_num_id": 3, "conditions_alternative": false, "conditions_type": "Educational", "conditions_name": "If the applicant declares that he or she holds in addition to the basic economics degree any other degrees he/she must prove it." }, { "conditions_num_id": 4, "conditions_alternative": false, "conditions_type": "Educational", "conditions_name": "The applicant must: \na)hold a General High School diploma\nor\nb)hold a diploma from a Vocational High School (EPAL) or a Unified Multidisciplinary High School in Economics\nor\nc)hold a degree from a Vocational Training Institute (IEK) of Accounting\nor\nd)be a graduate of the long-term training programs of the Hellenic Productivity Center (EL.KE.PA.)\nor\ne)hold a degree from a University Department of Economics\nor\nf)hold a degree from a Department of Economics of the School of Management and Economics of a Technological Educational Institute (TEI)\nor\ng)meet the requirements of professional qualifications of P.D. 38/2010 (GG 78/A/2010)\nor\nh)be a member of the OEE." }, { "conditions_num_id": 5, "conditions_alternative": false, "conditions_type": "Prior Service", "conditions_name": "In addition to the above documents and only for cases a, b, c and d, the interested party must have acquired previous experience:\n- in the profession of assistant accountant for 7 years from the abtention of his/her diploma, if he/she holds a General High School certificate\n- in the profession of assistant accountant for 6 years from the obtention of his/her diploma, if he/she holds a certificate from a Vocational High School (EPAL) or a Unified Multidisciplinary High School of Economics\n- in the profession of assistant accountant for 5 years from the obtention of his/her diploma, if he/she holds a degree from a Vocational Training Institute (IEK) of Accounting\n- in the profession of assistant accountant for 5 years from the obtention of his/her diploma, if he/she is a graduate of the long-term training programs of the Hellenic Productivity Center (EL.KE.PA.)" } ], "process_evidences_cost": [ { "evidence_cost_num_id": 1, "evidence_cost_alternative": false, "evidence_cost_type": "Administrative Fee (not provided by e-paravolo webpage)", "evidence_cost_calculation": [ "One-off" ], "evidence_cost_description": "Administrative fee:", "evidence_cost_min": 35, "evidence_cost_max": 35, "evidence_cost_payment_type": [ "Bank cashier", "Checkout of a competent authority", "Digital (web banking)" ] } ], "process_evidences": [ { "evidence_num_id": 1, "evidence_type": 4750, "evidence_is_under_prerequisite": false, "evidence_alternative": false, "evidence_submission_type": [ "Ex officio (manual)", "Submitted by the applicant (in person or by post)" ], "evidence_description": "Excerpt from a general use criminal record, or equivalent document when the person concerned has the citizenship of another EU member state.\n(Sought ex-officio when issued by a Greek authority).", "evidence_related_url": "https://www.gov.gr/en/ipiresies/dikaiosune/poiniko-metroo/antigrapho-poinikou-metroou", "related": { "id": "977354", "ns": "ΔΔ", "title": { "el": "Αντίγραφο Ποινικού Μητρώου", "en": "Copy of Criminal Record" } }, "evidence_title": "Criminal Record Copy for General Use" }, { "evidence_num_id": 2, "evidence_type": 8298, "evidence_is_under_prerequisite": false, "evidence_alternative": false, "evidence_submission_type": [ "Submitted by the applicant (digital)", "Submitted by the applicant (in person or by post)" ], "evidence_description": "Identity type photo in digital form (cd) or via e-mail.\nIt is noted that they are sent via e-mail using as file name the AFM of the interested person.", "related": { "id": "654156", "ns": "ΔΔ", "title": { "el": "MyPhoto για πολίτες" } }, "evidence_title": "Photographs" }, { "evidence_num_id": 3, "evidence_type": 2825, "evidence_is_under_prerequisite": false, "evidence_alternative": false, "evidence_submission_type": [ "Submitted by the applicant (digital)", "Submitted by the applicant (in person or by post)" ], "evidence_owner": [ "Persons" ], "evidence_description": "Copy of any other degree (second degree, other postgraduate degrees, education through seminars, etc.).", "evidence_title": "Proof of Study" }, { "evidence_num_id": 4, "evidence_type": 2825, "evidence_is_under_prerequisite": false, "evidence_alternative": false, "evidence_submission_type": [ "Submitted by the applicant (digital)", "Submitted by the applicant (in person or by post)" ], "evidence_owner": [ "Persons" ], "evidence_description": "•Copy of General High School diploma \nor\n•Copy of diploma from a Vocational High School (EPAL) or a Unified Multidisciplinary High School in Economics\nor\n•Copy of degree from a Vocational Training Institute (IEK) of Accounting\nor\n•Copy of certificate of completion οf any long-term training programs from the Hellenic Productivity Center (EL.KE.PA.)\nor\n•Copy of a degree from a University Department of Economics\nor\n•Copy of a degree from a Department of Economics of the School of Management and Economics of a Technological Educational Institute (TEI)\nor\n•Copy of the Decision for the Recognition of professional qualifications of an accountant/tax consultant by the Council for the Recognition of Professional Qualifications (SAEP)\nor\n•The Registration number of the interested party is indicated in the Application / Solemn Declaration (internal ex-officio search)\nIn cases where one of the above supporting documents has been obtained abroad, the official degree equivalence from DOATAP is submitted, as well as the detailed course grades.", "evidence_title": "Proof of Study" }, { "evidence_num_id": 5, "evidence_type": 4441, "evidence_is_under_prerequisite": true, "evidence_prerequisite": [ "Labour" ], "evidence_alternative": false, "evidence_submission_type": [ "Submitted by the applicant (digital)", "Submitted by the applicant (in person or by post)" ], "evidence_owner": [ "Persons" ], "evidence_description": "1. In case the applicant has a salaried employment:\nCopy of the individual insurance account, which will show the insurance stamps and the specialty code for the required years of service\nand\n1a. In addition, when the interested person has a salaried job in a shipping or oil company or in a newspaper: Attestation of the employer stating that the person concerned worked for the specific period of time required as an assistant accountant\n2. In case the interested party works as a freelancer:\nhe/she shall state in the Application - Solemn Declaration his/her AFM (looked-up for proof by the service) \n3. In case the interested party is a partner in an accounting company: \nhe/she shall state in the Application - Solemn Declaration his/her corporate AFM (looked-up for proof by the service)", "evidence_title": "Proof of Previous Service" } ], "process_rules": [ { "rule_type": "Law", "rule_decision_number": "2515", "rule_decision_year": "1997", "rule_description": "Professional identity of the Tax Accountant", "rule_gazette_doc_number": 154, "rule_gazette_doc_issue": "Α", "rule_url": "https://www.et.gr/api/DownloadFeksApi/?fek_pdf=19970100154" }, { "rule_type": "Law", "rule_decision_number": "1100", "rule_decision_year": "1980", "rule_description": "Establishment of EOC", "rule_gazette_doc_number": 295, "rule_gazette_doc_issue": "Α", "rule_url": "https://www.et.gr/api/DownloadFeksApi/?fek_pdf=19800100295" }, { "rule_type": "Presidential Decree", "rule_decision_number": "38", "rule_decision_year": "2010", "rule_description": "Recognition of professional qualifications.", "rule_gazette_doc_number": 78, "rule_gazette_doc_issue": "Α", "rule_url": "https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20100100078" }, { "rule_type": "Joint Ministerial Decision", "rule_decision_number": "41/ΓΓ", "rule_decision_year": "2013", "rule_description": "Application form - Inclusion of the process in Citizen Customer Services- Points of Single Contact KEP-EKE", "rule_gazette_doc_number": 17, "rule_gazette_doc_issue": "Β", "rule_url": "https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130200017" } ], "process_steps": [ { "step_num_id": 1, "step_exit": false, "step_child": false, "step_title": "Submission of application and of required documents", "step_official": "Competent Employee", "step_implementation": "Manual Action", "step_duration_min": "PT2H", "step_duration_max": "PT2H", "step_description": "The applicant submits the application with the attached supporting documents to the Department of Organization of the Register of Members of the relevant Regional Departments of the Chamber (OEE) or at a Citizen Service Center-Single Service Center (KEP-EKE)" }, { "step_num_id": 2, "step_exit": true, "step_child": false, "step_title": "Informing the interested party in order to collect the member ID card", "step_official": "Competent Employee", "step_implementation": "Manual Action", "step_duration_min": "P1D", "step_duration_max": "P1D", "step_description": "An executive of the Department of Organization of the Register of Members of the relevant Regional Department of the OEE sends an e-mail to the interested party and informs him/ her that the member ID card has been issued." } ], "process_provision_digital_locations": [ { "provision_digital_location_title": "EUGO portal (information only)", "provision_digital_location_url": "https://eugo.gov.gr/en/services/2d555343-24bc-48b7-89eb-48389d6974e5/" } ], "process_useful_links": [ { "useful_link_title": "Economic Chamber of Greece portal", "useful_link_url": "https://oe-e.gr/%ce%bc%ce%ad%ce%bb%ce%b7-%cf%84%ce%bf%cf%85-%ce%bf-%ce%b5-%ce%b5-2/" } ] }, "ns": "ΔΔ", "title": { "en": "Registration of a Μember in the Register of Accountants - Tax Experts of OEE / Announcement of Commencement of Professional Activity as a Class B Accountant / Tax Consultant", "el": "Εγγραφή Μέλους στο Μητρώο Λογιστών του Ο.Ε.Ε. - Αναγγελία Έναρξης Άσκησης του Επαγγέλματος του Λογιστή Φοροτεχνικού Β’ Τάξης" }, "id": "223018", "uuid": "2d555343-24bc-48b7-89eb-48389d6974e5", "url": "https://id.mitos.gov.gr/223018/en", "last_updated": "2023-06-22T15:43:45+03:00" }