{ "metadata": { "process": { "official_title": "Announcement for the upgrade to a Class A accountant/tax consultant", "description": "With the completion of this procedure, the practice of the profession of tax accountant Class A is allowed.", "org_owner_is_private": false, "org_owner": { "id": "49073", "title": "MINISTRY OF DEVELOPMENT" }, "provision_org_owner_directory": [ { "id": "360714", "parent_id": "49073", "title": { "el": "ΔΙΕΥΘΥΝΣΗ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΤΗΤΑΣ ΚΑΙ ΜΙΚΡΩΝ-ΜΕΣΑΙΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ" }, "active": true, "metadata": { "purpose": "194519", "country": "1", "cityid": "11013", "supervisorunitcode": "224663", "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": [ "Member Registry Organization Department" ], "output_registries": [ { "id": "293446", "title": { "el": "Μητρώο των Μελών του Οικονομικού Επιμελητηρίου" } } ], "deadline_duration": "P3M", "provided_language": [ "English", "Greek" ], "border_provision": [ "Establishment" ], "evidence_identification_type": [ "Identification document", "Identification with TAXISnet codes" ], "type": "Outgoing", "trigger": [ "Applied for" ], "trigger_type": [ "Application (digital)" ], "usage": [ "Other" ], "output_type": [ "Administrative Act" ], "source": [ "EU-GO", "SDG" ], "provided_to": [ "Citizens" ], "tax_type": [ "Announcements" ], "life_events": [ "Announcemet of professions" ], "sdg_resource": "Other", "sdg_resource_other": "Appeal", "sdg_lack_of_response_rule": "Tacit approval", "bpmn_source": "EUGO", "bpmn_digital_source": "EUGO", "total_duration_steps_min": "P4DT2H", "total_duration_steps_max": "P4DT2H", "total_duration_steps_digital_min": "PT0S", "total_duration_steps_digital_max": "PT0S", "cost_min": 35.0, "cost_max": 35.0, "evidence_ex_officio_total_number": 1, "evidence_alternative_total_number": "1", "evidence_prerequisite_total_number": 2, "evidence_total_number": 2, "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": "69.20" }, { "title": { "el": "Υποστηρικτικές προς τη μεταφορά δραστηριότητες", "en": "Support activities for transportation" }, "id": "52.2", "full_code": "52.20", "light_code": "52.2", "searched_code": "52.20" } ], "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)" ], "application_description": "Announcement request for upgrading to Class A accountant", "application_note": "The Member Registration number of the interested party is indicated in the Application / Solemn Declaration (ex officio search of the data)\nIn the event that the interested party: 1. works as a freelancer: In the Application - Solemn declaration the interested party declares his VAT number (official search for documentation) 2. is a partner in a company with an accounting object: In the Application - Solemn declaration the interested party declares the company VAT number and the companys articles of association.\n\n(ex officio search for documentation)" }, "process_conditions": [ { "conditions_num_id": 1, "conditions_alternative": false, "conditions_type": "Possession of passwords to enter software", "conditions_name": "The applicant should 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": "Administrative", "conditions_name": "Submission of an Application for the registration of a member in the OEE Register of Accountants. - announcement for the upgrade to a Class A accountant" }, { "conditions_num_id": 3, "conditions_alternative": false, "conditions_type": "Conditions for non-commission of criminal offenses", "conditions_name": "The person concerned must not have been irrevocably sentenced to imprisonment or for theft, embezzlement, fraud, extortion, forgery, and robbery of false testimony, use of robbery of false testimony, infidelity, bribery, extortion, oppression, and breach of duty, crimes of morality, defamation, defamation, defamation, defamation, and drug trafficking legislation." }, { "conditions_num_id": 4, "conditions_alternative": false, "conditions_type": "Administrative", "conditions_name": "The photo must be recent.\n•\tThe person pictured should be exclusively alone, without displaying chair backs, toys, or other persons\n•\tThe background should be uniform or homogeneous in color. A light background is required, preferably white or very light gray\n•\tThe shoulders should be aligned in the image\n•\tColor 480 pixels height and 360 pixels width or dimensions 40mm x 30mm. (height to width)\n•\tOnly in electronic format (.jpg file type)\nThe name of the photo file will be the VAT number (eg 456789123.jpg)." }, { "conditions_num_id": 5, "conditions_alternative": false, "conditions_type": "Educational", "conditions_name": "The applicant must: \na.\tbe a member of the OEE or\nb.\thold a degree from a University Department of Economics or\nc.\thold a degree from a Department of Economics of the School of Management and Economics of a Technological Educational Institute (TEI) or\nd.\tbe a natural person who meets the requirements of professional qualifications of P.D. 38/2010 (GG 78/A/2010)" }, { "conditions_num_id": 6, "conditions_alternative": false, "conditions_type": "Prior Service", "conditions_name": "In addition to the supporting documents above and only for cases a, b, c and d, the interested party must have practiced the profession of a Class B Accountant/Tax Consultant for 3 years.\nΤhe duration of the previous service that the interested party must have acquired while practicing the profession of Class B Accountant/ Tax Consultant is reduced by a time equal to the duration of studies for obtaining the postgraduate degree in Accounting, Internal Audit, Costing and Business Administration" } ], "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", "Digital (debit / credit card)", "Digital (web banking)", "Hellenic Post" ] } ], "process_evidences": [ { "evidence_num_id": 1, "evidence_type": 8289, "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": "Excerpt from a general use criminal record or equivalent document, when the person concerned has the citizenship of another EU member state.", "evidence_related_url": "https://www.gov.gr/en/arxes/oloi-foreis/dikaiosunes/pistopoietika-dikasterion", "evidence_note": "Sought ex-officio when issued by a Greek authority", "evidence_title": "Certificate from a court" }, { "evidence_num_id": 2, "evidence_type": 3798, "evidence_is_under_prerequisite": false, "evidence_alternative": false, "evidence_submission_type": [ "Submitted by the applicant (digital)" ], "evidence_owner": [ "Persons" ], "evidence_description": "Copy of the Decision on the Recognition of Professional Qualifications of a B-Class Tax Accountant by the Council for the Recognition of Professional Qualifications (S.A.E.P.)", "evidence_title": "Proof" }, { "evidence_num_id": 3, "evidence_type": 2825, "evidence_is_under_prerequisite": true, "evidence_prerequisite": [ "Educational" ], "evidence_alternative": false, "evidence_submission_type": [ "Submitted by the applicant (digital)" ], "evidence_owner": [ "Persons" ], "evidence_description": "In cases where it has been acquired abroad, the official exchange rate from D.O.A.T.A.P. (NARIC) is also submitted, as well as the detailed grade of the courses.", "evidence_title": "Proof of Study" }, { "evidence_num_id": 4, "evidence_type": 2825, "evidence_is_under_prerequisite": true, "evidence_prerequisite": [ "Educational" ], "evidence_alternative": true, "evidence_alternative_of_selector": "3", "evidence_alternative_of": 3, "evidence_submission_type": [ "Submitted by the applicant (digital)" ], "evidence_owner": [ "Persons" ], "evidence_description": "Copy of diploma from the School of Administration and Economics of TEI, of the Departments of Economics.", "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)" ], "evidence_owner": [ "Persons" ], "evidence_description": "In the event that the interested party works as an employee: Copy of the insured persons account at the Single Social Security Fund.", "evidence_title": "Proof of Previous Service" }, { "evidence_num_id": 6, "evidence_type": 2712, "evidence_is_under_prerequisite": false, "evidence_alternative": false, "evidence_submission_type": [ "Ex officio (manual)" ], "evidence_description": "Photo ID type in electronic format (cd) or e-mail. It is noted that they are sent via e-mail with the file name of the tax identification number of the interested party.", "evidence_related_url": "https://www.gov.gr/en/ipiresies/oikogeneia/oikogeneiake-katastase/pistopoietiko-ithageneias", "evidence_title": "Proof of Citizenship" } ], "process_rules": [ { "rule_type": "Joint Ministerial Decision", "rule_decision_number": "41/ΓΓ", "rule_decision_year": "2013", "rule_description": "Application form - Inclusion in K.E.P.-E.K.E.", "rule_gazette_doc_number": 17, "rule_gazette_doc_issue": "Β" }, { "rule_type": "Presidential Decree", "rule_decision_number": "340", "rule_decision_year": "1998", "rule_description": "Practice of the profession of Tax Accountant", "rule_gazette_doc_number": 228, "rule_gazette_doc_issue": "Α" }, { "rule_type": "Law", "rule_decision_number": "1100", "rule_decision_year": "1980", "rule_description": "Establishment of O.E.E.", "rule_gazette_doc_number": 295, "rule_gazette_doc_issue": "Α" }, { "rule_type": "Presidential Decree", "rule_decision_number": "38", "rule_decision_year": "2010", "rule_description": "Recognition of professional qualifications", "rule_gazette_doc_number": 75, "rule_gazette_doc_issue": "Α" }, { "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" } ], "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 online application after filling in the necessary fields to the Chamber’s (OEE) website. \nHe/she must first have been registered in the OEE digital services." }, { "step_num_id": 2, "step_exit": false, "step_child": false, "step_title": "Notification of the interested party", "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 OEE Central Administration sends an e-mail to the interested parties informing them that they may take the examination." }, { "step_num_id": 3, "step_exit": false, "step_child": false, "step_title": "Examination of the interested party", "step_implementation": "Software action", "step_duration_min": "P2D", "step_duration_max": "P2D", "step_description": "The interested party logs in with his/her credentials to the system and participates in the exams electronically." }, { "step_num_id": 4, "step_exit": true, "step_child": false, "step_title": "Notification of the interested party", "step_official": "Competent Employee", "step_implementation": "Manual Action", "step_duration_min": "P1D", "step_duration_max": "P1D", "step_description": "Following internal action taken by O.E.E. regarding new members, an executive of the Department of Organization of the Register of Members of the OEE Central Administration or of the competent Regional Administration of O.E.E. sends an e-mail to the interested parties, in order to inform the that the member identity 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/2c724594-7ec4-42f0-b787-ff4f6e7da5b8" }, { "provision_digital_location_title": "Digital Services of Economic Chamber of Greece (OEE)", "provision_digital_location_url": "https://eservices.oe-e.gr/oee/" } ], "process_useful_links": [ { "useful_link_title": "Economic Chamber of Greece (OEE) 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": "Announcement for the upgrade to a Class A Accountant / Tax Consultant", "el": "Αναγγελία για την Αναβάθμιση σε Λογιστή Φοροτεχνικού Α’ Τάξης" }, "id": "272459", "uuid": "2c724594-7ec4-42f0-b787-ff4f6e7da5b8", "url": "https://id.mitos.gov.gr/272459/en", "last_updated": "2023-06-08T10:33:39+03:00" }