General and Limited Partnerships (Ο.Ε. / Ε.Ε.): Pending GEMI Filings and Fines in 2026

Since 1 February 2026, fines for missing publicity filings in GEMI (the Greek General Commercial Registry) are no longer theoretical. Their application had been postponed by Joint Ministerial Decision 104666/2025 (Government Gazette B' 7204/31-12-2025) and now applies. Personal companies, meaning general partnerships (Ο.Ε.) and limited partnerships (Ε.Ε.), are often the ones with the most "forgotten" changes. It is worth doing a check before someone else does it for you.

The framework in brief

The sanctions come from article 50 of law 4919/2022 and are detailed in Joint Ministerial Decision 46982/2025 (Government Gazette B' 3542/08-07-2025). Fines range from €100 to €100,000 overall. The highest amounts mainly concern capital companies that fail to publish financial statements. For Ο.Ε. and Ε.Ε. the sources we reviewed point to lower amounts, but we do not quote specific amounts per violation because they have not been confirmed against the consolidated text of the decision. Repeat violations carry increased fines.

The pending items most often forgotten

In practice, the files of personal companies tend to trip over a few categories of change:

• Changes of partners: entry, exit, transfer of a share, or death of a partner.
• Change of manager, or of representation powers.
• Registered office transfer. A move to another municipality usually requires amending the articles of association. For a move within the same municipality it depends on what your own articles say.
• Change of business activity or company name.
• Dissolution and liquidation of companies that have in practice stopped operating.

Why it matters beyond the fine

GEMI is the registry that banks, suppliers and public bodies rely on. If it does not show the true picture, the consequences are not only administrative. A partner who has left without the corresponding publicity may be considered still liable towards third parties. In an Ο.Ε. or Ε.Ε. the general partners are already personally and jointly liable with their own assets, which is why up-to-date publicity has real consequences.

What to do now

1. Obtain a general certificate from GEMI and compare it with reality: partners, managers, registered office, business activity.
2. List the differences and the document each one needs (amendment deed, partners' decision, notarial deed).
3. File the changes in order, rather than all together at the end.
4. If you spot a mistake, correct it before the authority points it out. According to the General Secretariat for Commerce FAQ, no fine is imposed when the obligated party itself requests correction of an error before it is identified. The rule concerns correcting an error, not automatically every late filing of a change, so do not rely on it without checking.

When the file shows the legal form no longer fits

This check often raises a wider question: whether the partners' personal liability and the burden of publicity are still worth it. For a comparison of legal forms see Business Forms and Legal Options and When to Switch from Sole Proprietorship to ΙΚΕ, which explains the logic of moving to a limited-liability company form.

If you would like us to review your company's GEMI file, get in touch.