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elementor-element-af3d436 elementor-widget elementor-widget-heading" data-id="af3d436" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">Νέα υπηρεσία! <br> <div data-id="8ce87a6" data-element_type="widget" data-widget_type="heading.default" style="flex-basis: var(--flex-basis);flex-grow: var(--flex-grow);flex-shrink: var(--flex-shrink);align-self: var(--align-self);flex-direction: var(--flex-direction);flex-wrap: var(--flex-wrap);justify-content: var(--justify-content);align-items: var(--align-items);align-content: var(--align-content);gap: var(--gap);--swiper-theme-color: #000;--swiper-navigation-size: 44px;--swiper-pagination-bullet-size: 6px;--swiper-pagination-bullet-horizontal-gap: 6px;--widgets-spacing: 20px 20px;width: 1180px;font-size: 16px"><div><h3 style="text-transform: var(--the7-h3-text-transform);letter-spacing: var(--the7-h3-letter-spacing);text-decoration: var(--the7-h3-text-decoration)">Βελτίωσε την επιχείρηση σου με ένα κλικ – Κλείσε τώρα μια δωρεάν συμβουλευτική συνάντηση!</h3></div></div></h3> </div> </div> <div class="elementor-element elementor-element-ac5db34 elementor-widget elementor-widget-spacer" data-id="ac5db34" data-element_type="widget" data-widget_type="spacer.default"> <div class="elementor-widget-container"> <div class="elementor-spacer"> <div class="elementor-spacer-inner"></div> </div> </div> </div> <div class="elementor-element elementor-element-ea117fd elementor-align-center e-transform e-transform elementor-invisible elementor-widget elementor-widget-the7_button_widget" data-id="ea117fd" data-element_type="widget" 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class="elementor-widget-container"> <div class="elementor-button-wrapper"><a href="https://lemonopoulos.gr/contact/#appointment" target="_blank" class="box-button elementor-button elementor-size-lg">Κλείσε Ραντεβού!</a></div> </div> </div> </div> </div> </div> </section> <section class="elementor-section elementor-top-section elementor-element elementor-element-7e92c8ab elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="7e92c8ab" data-element_type="section"> <div class="elementor-container elementor-column-gap-wider"> <div class="elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54001f49" data-id="54001f49" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-af404d8 elementor-widget elementor-widget-image" data-id="af404d8" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img width="1024" height="538" src="https://lemonopoulos.gr/wp-content/uploads/2024/02/8-Photo-Blog-ΓΕΜΗ-Αιτήσεις-Μεταβολών-άνευ-ΓΕΜΗ-Νο8-1024x538.jpg" class="attachment-large size-large wp-image-7111" alt="" srcset="https://lemonopoulos.gr/wp-content/uploads/2024/02/8-Photo-Blog-ΓΕΜΗ-Αιτήσεις-Μεταβολών-άνευ-ΓΕΜΗ-Νο8-1024x538.jpg 1024w, https://lemonopoulos.gr/wp-content/uploads/2024/02/8-Photo-Blog-ΓΕΜΗ-Αιτήσεις-Μεταβολών-άνευ-ΓΕΜΗ-Νο8-300x158.jpg 300w, https://lemonopoulos.gr/wp-content/uploads/2024/02/8-Photo-Blog-ΓΕΜΗ-Αιτήσεις-Μεταβολών-άνευ-ΓΕΜΗ-Νο8-768x403.jpg 768w, https://lemonopoulos.gr/wp-content/uploads/2024/02/8-Photo-Blog-ΓΕΜΗ-Αιτήσεις-Μεταβολών-άνευ-ΓΕΜΗ-Νο8.jpg 1200w" sizes="(max-width: 1024px) 100vw, 1024px" /> </div> </div> <div class="elementor-element elementor-element-3ec23e5e elementor-widget elementor-widget-theme-post-content" data-id="3ec23e5e" data-element_type="widget" data-widget_type="theme-post-content.default"> <div class="elementor-widget-container"> <p><strong>Το παρόν άρθρο αποτελεί το όγδοο από μία σειρά άρθρων που αναρτώνται στην ιστοσελίδα της Αφοί Λεμονόπουλοι Ε.Π.Ε., τα οποία ενημερώνουν λογιστές-φοροτεχνικούς και επιχειρήσεις σχετικά με το Γ.Ε.ΜΗ. και τις υποχρεώσεις προς αυτό.</strong></p> <p>Στο άρθρο «Ηλεκτρονική Υποβολή Αιτήσεων Καταχώρισης στο Γ.Ε.ΜΗ.», είδαμε πώς μπορούν οι εταιρείες να υποβάλλουν αίτηση καταχώρισης στο Γ.Ε.ΜΗ. ηλεκτρονικά. Στο παρόν άρθρο, παρουσιάζονται όλες εκείνες οι περιπτώσεις, ανά νομική μορφή εταιρείας, κατά τις οποίες μπορούν να υποβάλλουν ηλεκτρονικές αιτήσεις για διάφορες μεταβολές, χωρίς την παρέμβαση του Γ.Ε.ΜΗ..</p> <p><strong>Αιτήσεις Μεταβολών Αναρτώμενες στο ΓΕΜΗ απ’ ευθείας και με Ευθύνη της Εταιρείας (χωρίς παρέμβαση των Υπηρεσιών ΓΕΜΗ)</strong></p> <p>Στη συνέχεια παρατίθεται μία λίστα με όλες εκείνες τις περιπτώσεις που μπορούν οι εταιρείες, ανάλογα με τον τύπο τους, να υποβάλλουν αιτήσεις μεταβολών στο Γ.Ε.ΜΗ., χωρίς την παρέμβαση των υπηρεσιών του:</p> <p><strong><u>ΑΕ</u></strong></p> <ul class="wp-block-list"> <li>ΑΕ – Πρόσκληση σε Γενική Συνέλευση [Η πρόσκληση της Γ.Σ. πρέπει να δημοσιεύεται είκοσι (20) τουλάχιστον πλήρεις ημέρες πριν από την ημέρα της συνεδρίασης. Δεν υπολογίζεται η ημέρα σύνταξης και η ημέρα δημοσίευσης]</li> <li>ΑΕ – Πρόσκληση για ενάσκηση δικαιώματος προτίμησης της παρ. 5 του αρ. 26 του Ν.4548/2018 [ Προθεσμία : από τη λήψη της απόφασης του διοικητικού συμβουλίου για τον προσδιορισμό της τιμής διάθεσης των νέων μετοχών ή του τυχόν επιτοκίου]</li> <li>ΑΕ – (Αυτοματοποιημένη Καταχώριση) Ιστοσελίδα [Προθεσμία :  Δεν υπάρχει]</li> <li>ΑΕ – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία: 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> <li>ΑΕ – (Αυτοματοποιημένη Καταχώριση) Πιστοποίηση Καταβολής Αρχικού Μετοχικού Κεφαλαίου [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> <li>ΑΕ – (Αυτοματοποιημένη Καταχώριση) Ισολογισμός Χρήσης 2019 και μετά χωρίς εκλογή ελεγκτών [Προθεσμία : 20 ημέρες από τη λήψη απόφασης της Τ.Γ.Σ. * Η προθεσμία υποβολής των οικονομικών καταστάσεων στο Γ.Ε.ΜΗ. είναι είκοσι ημέρες από την ημερομηνία σύγκλησης της Τακτικής Γενικής Συνέλευσης, με απώτατη ημερομηνία σύγκλησης της Τακτικής Γ.Σ. την 10η Σεπτεμβρίου κάθε έτους (εφόσον η Χρήση λήγει 31/12), εκτός περίπτωσης παράτασης.]</li> <li>ΑΕ – (Αυτοματοποιημένη Καταχώριση) Έκθεση Εκτίμησης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>ΟΕ</u></strong></p> <ul class="wp-block-list"> <li>ΟΕ – (ΟΕ) Αίτηση καταχώρισης αποδεικτικού φορολογικής δήλωσης [Η υποχρέωση υποβολής δεν υφίσταται για τα έτη 2020 και μετά]</li> <li>ΟΕ – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία: 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> <li>ΟΕ – (Αυτοματοποιημένη Καταχώριση) Ισολογισμός Χρήσης 2019 και μετά χωρίς εκλογή ελεγκτών [Προθεσμία : 20 ημέρες από τη λήψη απόφασης της Τ.Γ.Σ. * Η προθεσμία υποβολής των οικονομικών καταστάσεων στο Γ.Ε.ΜΗ. είναι είκοσι ημέρες από την ημερομηνία σύγκλησης της Τακτικής Γενικής Συνέλευσης, με απώτατη ημερομηνία σύγκλησης της Τακτικής Γ.Σ. την 10η Σεπτεμβρίου κάθε έτους, (εφόσον η Χρήση λήγει 31/12), εκτός περίπτωσης παράτασης.]</li> <li>ΟΕ – (Αυτοματοποιημένη Καταχώριση) Ιστοσελίδα [Προθεσμία:  Δεν υπάρχει]</li> </ul> <p><strong><u>ΣυνΠΕ</u></strong></p> <ul class="wp-block-list"> <li>ΣυνΠΕ – (ΣυνΠΕ) Αίτηση καταχώρισης αποδεικτικού φορολογικής δήλωσης [Η υποχρέωση υποβολής δεν υφίσταται για τα έτη 2020 και μετά]</li> <li>ΣυνΠΕ – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>ΕΕ</u></strong></p> <ul class="wp-block-list"> <li>ΕΕ – (ΕΕ) Αίτηση καταχώρισης αποδεικτικού φορολογικής δήλωσης [Η υποχρέωση υποβολής δεν υφίσταται για τα έτη 2020 και μετά]</li> <li>ΕΕ – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία: 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> <li>ΕΕ – (Αυτοματοποιημένη Καταχώριση) Ισολογισμός Χρήσης 2019 και μετά χωρίς εκλογή ελεγκτών [ Προθεσμία : 20 ημέρες από τη λήψη απόφασης της Τ.Γ.Σ.* Η προθεσμία υποβολής των οικονομικών καταστάσεων στο Γ.Ε.ΜΗ. είναι είκοσι ημέρες από την ημερομηνία σύγκλησης της Τακτικής Γενικής Συνέλευσης, με απώτατη ημερομηνία σύγκλησης της Τακτικής Γ.Σ. την 10η Σεπτεμβρίου κάθε έτους, (εφόσον η Χρήση λήγει 31/12), εκτός περίπτωσης παράτασης.]</li> <li>ΕΕ – (Αυτοματοποιημένη Καταχώριση) Ιστοσελίδα [Προθεσμία :  Δεν υπάρχει]</li> </ul> <p><strong><u>ΕΠΕ</u></strong></p> <ul class="wp-block-list"> <li>ΕΠΕ – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> <li>ΕΠΕ – (Αυτοματοποιημένη Καταχώριση) Ιστοσελίδα [ Προθεσμία :  Δεν υπάρχει]</li> <li>ΕΠΕ – (Αυτοματοποιημένη Καταχώριση) Ισολογισμός Χρήσης 2019 και μετά χωρίς εκλογή ελεγκτών [ Προθεσμία : 20 ημέρες από τη λήψη απόφασης της Τ.Γ.Σ.* Η προθεσμία υποβολής των οικονομικών καταστάσεων στο Γ.Ε.ΜΗ. είναι είκοσι ημέρες από την ημερομηνία σύγκλησης της Τακτικής Γενικής Συνέλευσης, με απώτατη ημερομηνία σύγκλησης της Τακτικής Γ.Σ. την 10η Σεπτεμβρίου κάθε έτους, εκτός περίπτωσης παράτασης.]</li> <li>ΕΠΕ – (Αυτοματοποιημένη Καταχώριση) Έκθεση Εκτίμησης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>Κοινωνία</u></strong></p> <ul class="wp-block-list"> <li>Κοινωνία – (Κοινωνία) Αίτηση καταχώρισης αποδεικτικού φορολογικής δήλωσης [Η υποχρέωση υποβολής δεν υφίσταται για τα έτη 2020 και μετά]</li> <li>Κοινωνία – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία: 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>Ευρωπαϊκός Όμιλος Οικονομικού Σκοπού</u></strong></p> <ul class="wp-block-list"> <li>Ευρωπαϊκός Όμιλος Οικονομικού Σκοπού – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία: 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>Συνεταιρισμός</u></strong></p> <ul class="wp-block-list"> <li>Συνεταιρισμός – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία: 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>Ευρωπαϊκή Εταιρεία (SE)</u></strong></p> <ul class="wp-block-list"> <li>Ευρωπαϊκή Εταιρία (SE) – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>Ευρωπαϊκή Συνεταιριστική Εταιρεία (SCE)</u></strong></p> <ul class="wp-block-list"> <li>Ευρωπαϊκή Συνεταιριστική Εταιρία (SCE) – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>Κοινοπραξία</u></strong></p> <ul class="wp-block-list"> <li>Κοινοπραξία – (Κοινοπραξία) Αίτηση καταχώρισης αποδεικτικού φορολογικής δήλωσης [Η υποχρέωση υποβολής δεν υφίσταται για τα έτη 2020 και μετά]</li> <li>Κοινοπραξία – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>Ατομική</u></strong></p> <ul class="wp-block-list"> <li>ΑΤΟΜΙΚΗ – (Ατομική) Αίτηση καταχώρισης αποδεικτικού φορολογικής δήλωσης [Η υποχρέωση υποβολής δεν υφίσταται για τα έτη 2020 και μετά]</li> </ul> <p><strong><u>Ένωση Προσώπων</u></strong></p> <ul class="wp-block-list"> <li>ΕΝΩΣΗ ΠΡΟΣΩΠΩΝ – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>Αστική Εταιρεία 784 Α.Κ.</u></strong></p> <ul class="wp-block-list"> <li>Αστική Εταιρία 784 Α.Κ. – (Αστική Εταιρία 784 Α.Κ.) Αίτηση καταχώρισης αποδεικτικού φορολογικής δήλωσης [Η υποχρέωση υποβολής δεν υφίσταται για τα έτη 2020 και μετά]</li> <li>Αστική Εταιρία 784 Α.Κ. – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>ΙΚΕ</u></strong></p> <ul class="wp-block-list"> <li>ΙΚΕ – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> <li>ΙΚΕ – (Αυτοματοποιημένη Καταχώριση) Ιστοσελίδα [ Προθεσμία : 1 μήνα από την σύστασή τους. ]</li> <li>ΙΚΕ – (Αυτοματοποιημένη Καταχώριση) Πιστοποίηση Καταβολής Αρχικού Εταιρικού Κεφαλαίου [Προθεσμία : 1 μήνα από την σύστασή τους. ]</li> <li>ΙΚΕ – (Αυτοματοποιημένη Καταχώριση) Ισολογισμός Χρήσης 2019 και μετά χωρίς εκλογή ελεγκτών [Προθεσμία : 20 ημέρες από τη λήψη απόφασης της Τ.Γ.Σ. * Η προθεσμία υποβολής των οικονομικών καταστάσεων στο Γ.Ε.ΜΗ. είναι είκοσι ημέρες από την ημερομηνία σύγκλησης της Τακτικής Γενικής Συνέλευσης, με απώτατη ημερομηνία σύγκλησης της Τακτικής Γ.Σ. την 10η Σεπτεμβρίου κάθε έτους, (εφόσον η Χρήση λήγει 31/12), εκτός περίπτωσης παράτασης.]</li> <li>ΙΚΕ – (Αυτοματοποιημένη Καταχώριση) Έκθεση Εκτίμησης [Προθεσμία: 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>ΚΟΙ.Σ.Π.Ε</u></strong></p> <ul class="wp-block-list"> <li>ΚΟΙ.Σ.Π.Ε – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>Λοιπών Υπόχρεων</u></strong></p> <ul class="wp-block-list"> <li>ΛΟΙΠΩΝ ΥΠΟΧΡΕΩΝ – (Λοιπόν Υπόχρεων) Αίτηση καταχώρισης αποδεικτικού φορολογικής δήλωσης [Η υποχρέωση υποβολής δεν υφίσταται για τα έτη 2020 και μετά]</li> <li>ΛΟΙΠΩΝ ΥΠΟΧΡΕΩΝ – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><u>Ενεργειακή Κοινότητα</u></strong></p> <ul class="wp-block-list"> <li>Ενεργειακή Κοινότητα – (Αυτοματοποιημένη Καταχώριση) Σχέδιο Σύμβασης Συγχώνευσης [Προθεσμία : 20 ημέρες από τη λήψη απόφασης – Άρθρο 25 – Παρ. 3– Ν.4919/2022]</li> </ul> <p><strong><em>Μείνετε συντονισμένοι και διαβάστε στο επόμενό μας άρθρο τη διαδικασία που πρέπει να ακολουθήσουν οι υπόχρεοι προς το Γ.Ε.ΜΗ. για να υποβάλλουν οποιαδήποτε αίτηση μεταβολής, με την παρέμβαση του Γ.Ε.ΜΗ. και φυσικά με δική τους ευθύνη.</em></strong><strong></strong></p> <p><strong><em>Είμαστε πάντα στη διάθεσή σας για να λύσουμε οποιαδήποτε απορία έχετε περί εταιρικών πράξεων!</em></strong></p> <p><strong><em>Η ομάδα της ΑΦΟΙ ΛΕΜΟΝΟΠΟΥΛΟΙ Ε.Π.Ε.</em></strong></p> </div> </div> <div class="elementor-element elementor-element-fb9fef8 elementor-widget elementor-widget-spacer" data-id="fb9fef8" data-element_type="widget" data-widget_type="spacer.default"> <div class="elementor-widget-container"> <div class="elementor-spacer"> <div 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class="elementor-share-btn__icon"> <i class="fab fa-twitter" aria-hidden="true"></i> </span> </div> </div> </div> </div> </div> <div class="elementor-element elementor-element-3ba94bd4 elementor-widget__width-auto elementor-widget elementor-widget-heading" data-id="3ba94bd4" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h5 class="elementor-heading-title elementor-size-medium"><a href="https://lemonopoulos.gr/category/%ce%b3-%ce%b5-%ce%bc%ce%b7/" rel="tag">Γ.Ε.ΜΗ.</a></h5> </div> </div> </div> </div> </div> </section> <section class="elementor-section elementor-top-section elementor-element elementor-element-55520ed1 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="55520ed1" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-background-overlay"></div> <div class="elementor-container elementor-column-gap-wider"> <div class="elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6d776c88" data-id="6d776c88" data-element_type="column" data-settings="{"background_background":"classic"}"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-background-overlay"></div> <div class="elementor-element elementor-element-771096cd elementor-widget elementor-widget-heading" data-id="771096cd" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h4 class="elementor-heading-title elementor-size-default">Περισσότερα άρθρα</h4> </div> </div> <div class="elementor-element elementor-element-628cd03a elementor-widget elementor-widget-spacer" data-id="628cd03a" data-element_type="widget" data-widget_type="spacer.default"> <div class="elementor-widget-container"> <div class="elementor-spacer"> <div class="elementor-spacer-inner"></div> </div> </div> </div> <div class="elementor-element 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