By the term société anonyme we mean the legal entity which consists of one or more natural (or legal) persons as well as an administrative body which may be a single member (manager) or at least three members (BoD). A basic feature of this legal person is that it belongs to the category of capital companies, that is to say, companies whose capital is paid by the shareholders upon their formation and in return they receive shares of the legal person. The responsibility for possible obligations of this legal entity to the state or to third parties lies either with its manager or with the executive members of the Board of Directors in case such exists.

Sociétés Anonymes are companies that keep double-entry books in accordance with the Greek Accounting Standards (GAS) of Law 4308/2014 and are governed by the Greek tax legislation of Law 4172/2013.

In practice, the category to which sociétés anonymes belong means that they are obliged to record in their accounting books both their income and expenses, as well as their claims, liabilities and cash assets. Their accounting books will be updated monthly until the end of the next one.

Their main tax obligations are the submission of monthly VAT returns as well as the submission of an annual income tax return. From then on, and depending on the activity of each enterprise, additional declaratory obligations may arise: Sociétés anonymes are also obliged to prepare annual financial statements consisting at least of the balance sheet, its notes on the accounts and the profit and loss account. Beyond that, and depending on the size of each company, these obligations can be more.

Cooperation with "OptimusTax" guarantees:

• Consistency: The timely and valid updating of the accounting books of the company, which is a prerequisite for the proper processing of its tax obligations.
• Prevention: The timely and correct information of the entrepreneur, so that he can schedule the payments of the tax obligations of the business without problem.
• Information: The continuous updating of the entrepreneur on new tax developments in order to immediately adapt the business to them.
• Planning: The tax planning of the business for each new year, based on predictions made in cooperation with the entrepreneur