🔹 1️⃣ Preparation – Before Starting
Goal: Choose the right legal form and tax structure.
1.Choose business form (Sole proprietorship, Private Company (IKE), Partnership, etc.) – consult your accountant.
2.Determine the business address (home office or commercial space).
3.Select the appropriate business activity code (KAD), e.g. 47.91.10.00 – Retail trade via the Internet.
⸻
🔹 2️⃣ Registration with the Tax Office (AADE)
Goal: Officially declare your e-commerce activity.
4. File a business start or activity modification with the tax office (KAD for online retail).
5. Register with EFKA (social security) – required for individuals.
6. Register with GEMI (General Commercial Registry) – required for companies (IKE, OE, EE, EPE, SA).
⸻
🔹 3️⃣ Website & Technical Setup
Goal: Build a fully functional and secure online store.
7. Choose an e-commerce platform (Shopify, WooCommerce, Skroutz Store, etc.).
8. Purchase domain name and hosting.
9. Install SSL certificate (https://) for secure transactions.
10. Create mandatory website pages:
- Terms of Use
- Privacy Policy (GDPR compliant)
- Returns & Withdrawal Policy
- Cookies Policy
- Contact Page (with company details: name, address, VAT number, tax office, phone, email)
⸻
🔹 4️⃣ Tax & Accounting Compliance
Goal: Ensure all invoices and receipts are legally valid.
11. Install invoicing software or ERP connected to AADE myDATA.
12. Use a certified fiscal device or electronic invoicing system (e.g. esend, SoftPOS).
13. Declare a professional bank account (IBAN) on taxisnet.
14. Register under OSS (One Stop Shop) if you sell to EU consumers in other countries.
⸻
🔹 5️⃣ Legal & Regulatory Compliance
Goal: Full transparency and compliance with e-commerce laws.
15. Display company information clearly on the website (name, VAT, GEMI number, tax office).
16. Include Returns & Withdrawal Terms (14-day right of withdrawal, Law 2251/1994).
17. Add a GDPR-compliant Privacy & Cookies Policy.
18. Display all prices including VAT.
19. Use only authorized payment providers (Viva, Stripe, PayPal, etc.).
⸻
🔹 6️⃣ Payments & Banking
Goal: Ensure lawful and traceable transactions.
20. Sign a contract with a Payment Service Provider (PSP).
21. Declare the business IBAN on taxisnet (mandatory for online payments).
⸻
🔹 7️⃣ Optional – Trust & Growth Tools
22. Register for the Greek E-Commerce Trustmark (GRECA) to enhance credibility.
23. Implement SEO and Digital Marketing to boost visibility.
24. Connect your store with Facebook / Instagram Shop.
25. Set up Google Analytics and Meta Pixel for performance tracking.
⸻
🔹 8️⃣ Continuous Monitoring
26. Keep myDATA updated regularly.
27. Monitor e-commerce regulation changes (AADE & EU).
28. Review and update GDPR policies and Terms of Use annually.
29. Regularly audit pricing, offers, and website security.
⸻
📌 Tip:
To be officially recognized as a compliant e-shop by Greek authorities (AADE):
• The e-commerce KAD must be declared,
• Invoices/receipts must be sent to myDATA,
• And all legal information (company details, GDPR policies, return terms) must appear clearly on your site.
Author: Christine J. Kapela for CK Accounting & Tax Services Firm