The new edition from Astbooks titled "Self-Employed and Sole Proprietorships" covers the main issues related to individual entrepreneurship of all forms (service provision, trade, Service Provision Voucher, occasional employment).

The legislation presented is fully updated and codified, includes more than 150 examples, and consists of five (5) chapters, which are divided into the following thematic categories:

Chapter 1 – Taxation: The basic provisions of the Income Tax Code (ITC – Law 4172/2013) are included: the definition of business activity, deductible and non-deductible expenses, depreciation, provisions, losses, increased expense deductions, tax determination, determination of minimum income from exercising individual business activity (Law 5073/2023). Cases of taxation of those compensated with a Service Provision Voucher and Service Provision Document (title of acquisition) are analyzed, along with the business tax and a distinction among categories of professionals (judicial officers, lawyers, doctors, engineers-architects, writers, etc.) for the purpose of addressing specific tax maneuvers.

Chapter 2 – VAT: Basic provisions of the VAT Code, based on the latest codification with Law 5079/2023 as well as the most recent circulars and decisions, such as: intra-community acquisition of goods, self-supply of goods, personal use of services, right to deduction, triangular transactions, chain transactions, tax deduction, Prorata, tax adjustment (for fixed assets and real estate rented out with VAT), taxable value, VAT rates (food services, passenger transport, hotel services, etc.), VAT refunds (process). Special emphasis is placed on the place of service provision (indicatively) for intermediaries, for services related to real estate, for electronically provided services, and for cultural, artistic, sports, scientific, etc. services.

Chapter 3 – Greek Accounting Standards (GAS): All the basic provisions of the Greek Accounting Standards (GAS – Law 4308/2014) concerning books maintenance and the issuance of documents are included. Emphasis is placed on maintaining single-entry books, monitoring fixed assets, conducting inventories, preparing income statements, and issuing documents according to the prescribed obligations.

Chapter 4 – myData: The obligations for transmitting documents to the digital platform myDATA, the procedure for "locking" VAT declarations, the standardization of documents, and the instructions for issuing and transmitting documents via the timologio application are included.

Chapter 5 – EFKA: All provisions regarding insurance issues under Law 4387/2016 are detailed, including those required to be insured, the amount of insurance contributions, provisions for parallel insurance, and the insurance treatment of those compensated with a Service Provision Voucher.

The Appendix includes a user guide for the "Starting a Sole Proprietorship" application and the insurable individuals, Self-Employed Professionals, and Freelancers by former main insurance body for facilitating their integration into supplementary insurance branches and lump sum provisions.