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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/2023/11/7-Photo-Blog-ΓΕΜΗ-Αίτηση-Καταχώρησης-Νο7-1024x538.jpg" class="attachment-large size-large wp-image-7095" alt="" srcset="https://lemonopoulos.gr/wp-content/uploads/2023/11/7-Photo-Blog-ΓΕΜΗ-Αίτηση-Καταχώρησης-Νο7-1024x538.jpg 1024w, https://lemonopoulos.gr/wp-content/uploads/2023/11/7-Photo-Blog-ΓΕΜΗ-Αίτηση-Καταχώρησης-Νο7-300x158.jpg 300w, https://lemonopoulos.gr/wp-content/uploads/2023/11/7-Photo-Blog-ΓΕΜΗ-Αίτηση-Καταχώρησης-Νο7-768x403.jpg 768w, https://lemonopoulos.gr/wp-content/uploads/2023/11/7-Photo-Blog-ΓΕΜΗ-Αίτηση-Καταχώρησης-Νο7.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 έβδομο 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 «Αυτεπάγγελτες καταχωρίσεις, διορθώσεις, μεταβολές και διαγραφές από το Γ.Ε.ΜΗ.», είδαμε σε τι πράξεις προβαίνει το Γ.Ε.ΜΗ. αυτεπαγγέλτως, αν αυτό κριθεί απαραίτητο. Στο παρόν άρθρο, παρατίθεται η διαδικασία που πρέπει να ακολουθήσει κάθε υπόχρεη προς το Γ.Ε.ΜΗ. εταιρεία για να υποβάλλει αίτηση καταχώρισης με δική της ευθύνη και χωρίς την παρέμβαση των υπηρεσιών του Γ.Ε.ΜΗ. Επίσης, δίνονται πληροφορίες σχετικά με τις ενέργειες που πρέπει να προβεί η εταιρεία σε διάφορες περιπτώσεις που μπορεί να προκύψει σφάλμα κατά την καταχώριση.</p> <p><strong>Ηλεκτρονική Υποβολή Αιτήσεων Καταχώρισης στο ΓΕΜΗ</strong></p> <p>Η Υπηρεσία αυτή υλοποιήθηκε σε εφαρμογή των διατάξεων των άρθρων 7 και 8 σε συνδυασμό με το άρθρο 4 του νόμου 4919/2022 όπως ισχύει και των Κοινών Υπουργικών Αποφάσεων Κ2-4946/2014 και 79752/2015.</p> <p>Κάθε επιχείρηση, εφόσον το επιθυμεί, θα διεκπεραιώνει τη συνολική διαδικασία υποβολής αιτήματος καταχώρισης στο Γ.Ε.ΜΗ., κατάθεσης των απαραίτητων δικαιολογητικών και πληρωμής των σχετικών τελών μέσω κατάλληλου περιβάλλοντος και με ειδικούς κωδικούς χρήστη και πρόσβασης στο σύστημα του ΓΕΜΗ.</p> <p>Οι αιτήσεις καταχώρισης και τα δικαιολογητικά μπορούν να υποβάλλονται σε ψηφιακή μορφή, με ηλεκτρονικά μέσα και χωρίς χρήση ψηφιακής υπογραφής του εκδότη κάθε εγγράφου.</p> <p><strong>Διευκρινήσεις</strong></p> <ol class="wp-block-list"> <li>«Έλεγχος νομιμότητας»: Ο προληπτικός ουσιαστικός έλεγχος που διενεργείται από τις Υπηρεσίες Γ.Ε.ΜΗ. (Υ.Γ.Ε.ΜΗ.) για τη διαπίστωση της συμφωνίας του περιεχομένου των προς καταχώριση και δημοσίευση πράξεων, στοιχείων και δηλώσεων με το καταστατικό και με τις διατάξεις αναγκαστικού δικαίου που διέπουν το συγκεκριμένο νομικό πρόσωπο.</li> </ol> <p class="has-text-align-left">Διαδικασία:</p> <ul class="wp-block-list"> <li>Η αίτηση, όπως και κάθε έγγραφο και στοιχείο, υποβάλλεται προς καταχώριση και δημοσίευση σε έντυπη ή ηλεκτρονική μορφή.</li> <li>Η αίτηση καταχώρισης υποβάλλεται από τους υπόχρεους στην Υ.Γ.Ε.ΜΗ. εντός είκοσι (20) ημερών από τη λήψη της απόφασης που δημιουργεί υποχρέωση εμπορικής δημοσιότητας, με την επιφύλαξη των υποκαταστημάτων αλλοδαπής των άρθρων 41, 43, 44 και 45 για τα οποία η ανωτέρω αίτηση υποβάλλεται από τους υπόχρεους εντός τριών (3) μηνών από την καταχώριση στο εθνικό μητρώο του κράτους μέλους της έδρας τους.</li> <li>Η κατά περίπτωση αρμόδια Υ.Γ.Ε.ΜΗ., με την παραλαβή της αίτησης και των σχετικών δηλώσεων, πράξεων ή στοιχείων, προβαίνει διαδοχικά και χωρίς υπαίτια καθυστέρηση: α) στον έλεγχο καταβολής των τελών, β) στην πρωτοκόλληση της αίτησης, αν η υποβολή της δεν έγινε ηλεκτρονικά, γ) στον έλεγχο τήρησης της προθεσμίας, δ) στον έλεγχο πληρότητας της αίτησης, των σχετικών πράξεων, στοιχείων ή δηλώσεων και ε) στον έλεγχο νομιμότητας.</li> <li>Ο ανωτέρω έλεγχος, δεν διενεργείται, αν η καταχώριση στο Γ.Ε.ΜΗ. γίνεται αυτόματα με χρήση πρότυπων πράξεων.</li> <li>Η αρμόδια Υ.Γ.Ε.ΜΗ. προβαίνει στους ανωτέρω ελέγχους και στη σχετική καταχώριση και δημοσίευση το αργότερο εντός δέκα (10) ημερών.</li> <li>Αν από τη διενέργεια των ως άνω ελέγχων προκύψει ότι η αίτηση καταχώρισης, οι σχετικές πράξεις, τα στοιχεία ή οι δηλώσεις δεν είναι ορθές και πλήρεις, η αρμόδια Υ.Γ.Ε.ΜΗ. καλεί τον υπόχρεο, με οποιοδήποτε πρόσφορο μέσο, να προβεί στις αναγκαίες διευκρινίσεις, διορθώσεις ή συμπληρώσεις της αίτησης και των δικαιολογητικών εγγράφων, εντός επτά (7) ημερών από τη λήψη της πρόσκλησης.</li> <li>Αν η προθεσμία παρέλθει άπρακτη, ή ο υπόχρεος υποβάλλει τα στοιχεία και αυτά κριθούν ότι δεν είναι ορθά και πλήρη, η αίτηση ακυρώνεται αυτόματα και τα τέλη καταπίπτουν υπέρ της αρμόδιας Υ.Γ.Ε.ΜΗ.. Σε κάθε περίπτωση, η διάρκεια της διαδικασίας καταχώρισης δεν ξεπερνά τις είκοσι μία (21) ημέρες</li> </ul> <p>(Ν. 4919/2022,  Άρθρο 25)</p> <ol class="wp-block-list" start="2"> <li>«Έλεγχος πληρότητας»: Ο τυπικός έλεγχος που διενεργείται από τις Υ.Γ.Ε.ΜΗ., προκειμένου να διαπιστώσουν ότι η αίτηση καταχώρισης και δημοσίευσης πράξης, στοιχείου ή δήλωσης, συνοδεύεται από όλα τα προβλεπόμενα, κατά περίπτωση, δικαιολογητικά, χωρίς να υπεισέλθουν στον έλεγχο του περιεχομένου αυτών.</li> <li>«Αυτόματη καταχώριση»: Η καταχώριση και δημοσίευση δηλωτικών πράξεων, στοιχείων ή δηλώσεων που πραγματοποιείται ηλεκτρονικά στο Γ.Ε.ΜΗ. με αποκλειστική ευθύνη του υπόχρεου για την καταχώριση και τη δημοσίευση, χωρίς να προηγείται έλεγχος νομιμότητας από την αρμόδια Υ.Γ.ΕΜΗ.</li> </ol> <p>Διαδικασία:</p> <ul class="wp-block-list"> <li>Καταχωρίζονται και δημοσιεύονται αυτόματα στο Γ.Ε.ΜΗ., με ευθύνη του υπόχρεου, χωρίς προηγούμενη διενέργεια ελέγχου από τις Υ.Γ.Ε.ΜΗ., οι πράξεις και τα στοιχεία η δημοσιότητα των οποίων: α) έχει δηλωτικό χαρακτήρα, β) έχει συστατικό χαρακτήρα,( εξαιρούνται οι πράξεις εταιρικών μετασχηματισμών του ν. <a href="https://www.taxheaven.gr/laws/law/index/law/921" target="_blank" rel="noreferrer noopener">4601/2019</a> και οι αιτήσεις καταχώρισης πράξεων που αφορούν στον ορισμό των μελών του Διοικητικού Συμβούλιου και νόμιμων εκπροσώπων ανώνυμης εταιρείας.) και υπό την προϋπόθεση ότι έχει περιβληθεί τον τύπο του συμβολαιογραφικού εγγράφου ή τη μορφή «πρότυπης πράξης» της παρ. 7 του άρθρου 25.</li> <li>Για τις αυτόματες καταχωρίσεις, ο έλεγχος πληρότητας πραγματοποιείται ηλεκτρονικά και οι δηλώσεις, πράξεις και στοιχεία μπορούν να υποκαθίστανται με την υποβολή σχετικής ηλεκτρονικής δήλωσης στο Γ.Ε.ΜΗ., η οποία απαιτεί συγκεκριμένα δεδομένα, χωρίς να απαιτείται η συνυποβολή των σχετικών εγγράφων.</li> <li>Αν μετά από τακτικό ή έκτακτο δειγματοληπτικό έλεγχο που διεξάγεται από την αρμόδια Υ.Γ.Ε.ΜΗ., διαπιστωθεί μη τήρηση της νομοθεσίας που διέπει κάθε εταιρική μορφή ή καταχώριση ψευδών ή παραπλανητικών στοιχείων και δεδομένων, εφαρμόζεται η διαδικασία της παρ. 1 του άρθρου 30, περί αυτεπάγγελτων καταχωρίσεων, διορθώσεων, μεταβολών και διαγραφών. Οι συμβολαιογραφικές πράξεις και οι πρότυπες πράξεις της παρ. 7 του άρθρου 25 δεν υπόκεινται σε δειγματοληπτικό έλεγχο από τις αρμόδιες Υ.Γ.Ε.ΜΗ.. (Ν. 4919/2022, Άρθρο 26)</li> </ul> <ol class="wp-block-list" start="4"> <li>«Επιγραμμική καταχώριση υποκαταστήματος»: Η διαδικασία καταχώρισης που καταλήγει στη δημοσιοποίηση πράξεων και στοιχείων σχετικά με υποκατάστημα εταιρείας που έχει συσταθεί σε κράτος μέλος της Ευρωπαϊκής Ένωσης.»</li> </ol> <p>(Ν. 4919/2022, Άρθρο 3)</p> <p><strong>Διόρθωση σφαλμάτων των καταχωρίσεων</strong></p> <p>Όταν κατά την καταχώριση η υπόχρεη εταιρεία προβαίνει σε κάποιο σφάλμα ισχύουν τα ακόλουθα:</p> <ul class="wp-block-list"> <li>Αν το σφάλμα καταχώρισης οφείλεται σε πράξη ή παράλειψη του υπόχρεου, η εσφαλμένη καταχώριση υπόκειται σε διόρθωση σφάλματος ή σε διαγραφή, εφόσον ο υπόχρεος, εκ παραδρομής, καταχώρισε στο πληροφοριακό σύστημα του Γ.Ε.ΜΗ., ή προσκόμισε στην Υ.Γ.Ε.ΜΗ. λανθασμένες δηλώσεις, πράξεις ή λοιπά στοιχεία.</li> <li>Η διόρθωση ή η διαγραφή πραγματοποιείται μετά από αίτηση του υπόχρεου ή των καθολικών του διαδόχων. Κάθε διόρθωση ή διαγραφή καταχώρισης στο Γ.Ε.ΜΗ. πραγματοποιείται μετά από τον έλεγχο της ως άνω αίτησης και αναφέρει τον ακριβή χρόνο αυτής, την αρμόδια Υ.Γ.Ε.ΜΗ. και τον πιστοποιημένο χρήστη που την πραγματοποίησε.</li> <li>Για τις διορθώσεις ή τις διαγραφές της παρούσας ισχύουν αναλόγως τα άρθρα 18 και 19, εκτός αν οι καταχωρίσεις αφορούν σε επουσιώδη σφάλματα που δεν επιφέρουν έννομες συνέπειες σε τρίτους, οπότε η διόρθωση ή η διαγραφή συνοδεύεται από μνεία για την αναδρομική ισχύ της. Ως επουσιώδη σφάλματα νοούνται, ιδίως, τα ορθογραφικά λάθη, οι αναγραμματισμοί και πρόδηλα σφάλματα που δεν σχετίζονται με το ουσιαστικό περιεχόμενο της απόφασης.</li> <li>Αν το σφάλμα καταχώρισης οφείλεται σε πράξη ή παράλειψη της αρμόδιας Υ.Γ.Ε.ΜΗ., η διόρθωση γίνεται είτε αυτεπάγγελτα από την αρμόδια Υ.Γ.Ε.ΜΗ., μόλις διαπιστώσει το σφάλμα της, είτε μετά από αίτηση του υπόχρεου, των καθολικών διαδόχων του ή οποιουδήποτε τρίτου που έχει έννομο συμφέρον.</li> </ul> <p>(Ν. 4919/2022,  Άρθρο 27)</p> <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 χωρίς την παρέμβαση του Γ.Ε.ΜΗ..</em></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 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