Our book on social and solidarity economy 2019 includes 5 detailed parts:

In the first part of our book, a detailed presentation of law 4430/2016 is made, with definitions, basic concepts, and analysis of social economy entities according to their form, for their establishment and operation.

In the second part of the book, the procedures for starting the entities we deal with are presented, at the Tax Office and the General Commercial Registry. It is particularly worth noting the operation of the e-kalo web portal (kalo.yeka.gr) with detailed instructions for use of the system by the external user.

In the third part, the obligations arising from Greek legislation regarding the representation of transactions according to Greek Accounting Standards are presented.

In the fourth part of the book, issues related to Value Added Tax are presented according to the general provisions of the VAT Code (Law 2859/2000) as well as specific issues concerning these entities, mainly from the perspective of exempt activities.
In the fifth part of our book, the provisions concerning income taxation are analyzed, with all the changes made to the Income Tax Code (Law 4172/2013) by the recent law (Law 4646/2019). A distinction is made between taxable and non-taxable income in income taxation. The general tax provisions of Law 4172/2013, which apply in cases subject to income taxation, are presented, as well as examples of determining taxable income.

Social economy enterprises in their various forms play an important role in increasing the competitiveness and efficiency of the European economy in many different ways: by directing dispersed and inert resources towards economic activity, mobilizing resources at the local level, strengthening entrepreneurial spirit, eliminating market rigidity, encouraging market flexibility, promoting local adaptation of production, to name a few. Social economy enterprises also have a greater ability to maintain employment and avoid job losses during adverse economic cycles, as observed in the current economic crisis.

In recent years, significant improvements have been made in the sector, both in terms of policy and legal recognition, both at EU level (Single Market Act, initiative for social entrepreneurship, institutional framework of the European institution, social entrepreneurship funds, etc.) and at national level with law 4430/2016.
In recent years, especially during the period of the economic crisis, practices of solidarity and social self-reliance have emerged in Greece.

Creating collaborative productive units, as well as establishing structures of social solidarity, are social initiatives that stem from the historical trajectory of Greek society and have played and continue to play an important role in meeting productive and social needs.

The aforementioned activities, internationally described as "Social and Solidarity Economy" (hereinafter SSE), include cooperative and collaborative forms of product production or service provision, which are developed either within the market economy or among networks outside the formal private market. They also include activities carried out by associations of individuals at the local level, which seek to meet unmet social needs of the participants through voluntary contributions, while also advocating for increased social participation in these activities or active state support, either for the associations themselves or for the social needs they seek to address.

The latest data from the General Register of Social and Solidarity Economy Entities provide particularly informative insights into the size of the social economy in our country.

This led us to create a practical guide for accountants, students, and anyone interested in engaging with the social economy.

In conclusion, social economy and social entrepreneurship can be significant drivers for sustainable development and social inclusion by investing primarily in human resources and social solidarity.