Greek Freelancer Tax Guide 2026: EFKA, VAT, and How to Register

Short answer: To work as a freelancer in Greece you need an AFM, a start of business registration with the tax office, and EFKA social insurance. Under €10,000 a year in revenue you can use the small business VAT exemption. Go over it and you charge VAT from that moment, with no grace period¹. Some activities charge VAT from day one. Tax is calculated on net profit at progressive rates starting at 9%.

Freelancing in Greece is entirely doable, but the registration process trips up almost every expat who tries to do it alone. The steps involve several government systems, and the paperwork changes depending on your profession. This guide walks through the full process as it stands in 2026.

What “freelancer” means in Greek tax law

Greece does not have a single legal category called “freelancer.” Self-employed individuals broadly fall into one of two groups depending on their activity:

• Eleftheros Epaggelmatias (ΕΕ): liberal professions such as lawyers, engineers, accountants, doctors, architects, consultants, IT professionals, designers and similar knowledge work
• Atomiki Epicheirisi: individual business such as traders, craftspeople, retail, food and services that are more commercial in nature

The distinction matters because the two groups have different registration duties and, in some cases, different rules at tax time. If you are unsure which applies to your work, clarify it before you register; changing it later is possible but creates paperwork.

Step 1: Get your AFM

If you don’t already have a Greek tax number (AFM), that comes first. Nothing else can happen without it. Our guide on how to get an AFM in Greece covers the options.

If you already have an AFM from previous employment or property in Greece, you use the same number. There is no separate AFM for self-employment.

Step 2: Register the start of your activity

Before you issue a single invoice, you must formally declare the start of your activity (Έναρξη Εργασιών). This is now done online through myAADE.

At this stage you also declare:

• Your main activity code (KAD, Κωδικός Αριθμός Δραστηριότητας)
• Whether you are registering for VAT immediately or using the small business exemption
• Your bookkeeping method (most freelancers keep simplified, single entry books)

The KAD code matters. Choose the one that most accurately describes your work. You can register more than one, but one must be your main activity.

Step 3: GEMI and professional chambers

GEMI is the General Commercial Registry. If your activity is commercial (trading, retail, food and similar), you are registered in GEMI automatically when you file your start of business, and you pay GEMI fees. If you work in a liberal profession (consultant, designer, developer, translator and similar) with no commercial activity, you do not need to register in GEMI.

For some professions (doctors, lawyers, engineers) you also need to register with the relevant professional chamber. That is separate from both the tax office and GEMI.

Step 4: EFKA social insurance

EFKA is Greece’s unified social insurance fund. You are insured from the start date of your activity, and contributions are due from that month whether or not you have earned anything. Check that your registration is active and choose your contribution category.

EFKA contributions for 2026

Self-employed contributions are a fixed monthly amount per category, not a percentage of what you earn. From 1 January 2026:

Category	Pension and health (per month)
Special category (new self-employed, first 5 years)	€150.46
1st category	€250.77
2nd category	€300.93
3rd category	€360.63
4th category	€433.47
5th category	€519.45
6th category	€675.87

On top of this, a €10 monthly unemployment contribution is added. Some professions also pay separate supplementary pension and lump sum contributions.

The special category is available to newly insured self-employed people for their first five years, whatever their age. Most people start in the special or 1st category and move up later if they want a higher pension.

VAT: when it applies and when it doesn’t

The €10,000 exemption

Freelancers whose annual revenue does not exceed €10,000 can use the small business VAT exemption (Article 44 of the VAT Code, formerly Article 39). Under this exemption you do not charge VAT on your invoices, do not file VAT returns, and cannot reclaim VAT on your expenses.

If you cross €10,000 during the year, you must switch to the normal VAT regime straight away. There is no grace period once the threshold is crossed.

Standard VAT registration

Once registered for VAT, the standard rate of 24% applies to most services. Reduced rates apply to specific categories (books, some medical services, some food items), but most freelance services fall under 24%.

How often you file depends on when you started. If you started your activity on or after 1 April 2025, you file monthly for your first 24 months, then you can choose quarterly. Freelancers on simplified books who started before 2024 file quarterly. Each return is due on the last working day of the month after the period, and payment is due the same day. You charge 24% on your invoices, deduct the VAT you paid on business expenses, and pay the difference to AADE.

VAT and foreign clients

If your clients are businesses registered in other EU countries, the reverse charge applies: you invoice without Greek VAT and the client accounts for VAT in their own country. You still file a recapitulative statement (VIES) listing these transactions. For business clients outside the EU, Greek VAT generally does not apply to your services.

How freelance income is taxed

Self-employment income is taxed as business income. The 2026 rates (Law 5246/2025) are:

Annual net profit	Tax rate
Up to €10,000	9%
€10,001 to €20,000	20%
€20,001 to €30,000	26%
€30,001 to €40,000	34%
€40,001 to €60,000	39%
Over €60,000	44%

Lower rates apply if you are young or have children. Under 25, the first €20,000 is taxed at 0%. From 26 to 30, the first €20,000 is taxed at 9%. These rates apply to income earned in 2026, which you declare in 2027. Unlike employees, the self-employed get no general tax credit, so tax starts from the first euro of profit.

Net profit is your revenue minus allowable business expenses, including your EFKA contributions. Allowable expenses include professional subscriptions, equipment, software, office costs and a share of home office costs if you work from home.

Who files your business return (E3): with simple books and revenue up to €30,000 you can file the E3 and your E1 yourself. Above €30,000, or if you keep double-entry books, the E3 must be filed by a licensed accountant using their own AADE credentials.

If you have moved your tax residence to Greece and registered your business here, you may also qualify for the 50% tax break under Article 5C.

The minimum presumed income

One rule that catches many freelancers off guard: Greece taxes the self-employed on a minimum presumed income. If your real profit is lower, tax is calculated on the minimum instead. The minimum is linked to the annual minimum wage: €12,320 for 2025 income and €12,880 for 2026 income (14 times the €920 monthly minimum wage). Surcharges can apply for higher turnover or staff costs.

Important exceptions:

• New businesses are exempt for their first three years, with a reduced amount in the years after
• Freelancers who work for no more than three clients and meet the other “blokaki” conditions are exempt
• You can contest the presumed amount, which may lead to a tax audit

No business levy for individuals

The old annual business levy (τέλος επιτηδεύματος), which was €650, no longer applies to freelancers and sole traders. It was abolished from tax year 2024. Companies such as an IKE still pay it.

Advance tax payments

When you file your return, you are also charged an advance payment for next year: 55% of the tax on the return. It is credited against the following year’s bill. The first time you file with business income, the advance is halved. After that it is charged in full, so plan your cash flow for it.

Invoicing requirements

Every invoice you issue must be reported to myDATA, AADE’s digital bookkeeping platform. On top of that, Greece is moving to mandatory electronic invoicing for business to business sales. For all remaining businesses, including freelancers (turnover up to €1 million in 2023), it starts on 2 November 2026², with a transition period to 31 January 2027. You can meet it through a certified e-invoicing provider or AADE’s free timologio or myDATAapp.

If you invoice only through timologio or myDATAapp from 2 November, you need no extra declaration. If you use a provider and want to keep your old invoicing alongside it during the transition, file the start declaration in myAADE with a start date of 2 November 2026, within 10 days of that date (so by 12 November 2026). From 1 February 2027, B2B invoices can only go through a provider or AADE’s apps. Invoices to private individuals (retail) do not change.

Each invoice must include:

• Your full name, AFM and address (and GEMI number, if you are registered)
• The client’s name and AFM (or VAT number for foreign clients)
• A description of the service and the date
• The VAT amount, or the exemption reference if you use the small business exemption
• A sequential invoice number

Common mistakes to avoid

Starting work before registering. Income earned before your start of business registration is treated as undeclared income. Register first, invoice second.

Starting in the wrong EFKA category. Your category binds for the whole year. To change it you apply by 31 January, otherwise last year’s category carries over.

Ignoring EFKA because you have no income yet. Contributions are due from the month you register, whether you invoice or not.

Assuming the VAT exemption is permanent. The €10,000 threshold counts within each calendar year. Cross it and you switch to normal VAT immediately.

Not keeping proper expense invoices. Expenses reduce your taxable profit only if they are documented with invoices in your business’s name.

What this actually costs in year one

For a freelancer over 30 with no children and €30,000 of net profit in their first year, here is a rough picture for 2026:

Item	Annual amount
EFKA, special category (incl. €10/month unemployment)	~€1,925
EFKA, 1st category (incl. €10/month unemployment)	~€3,129
Income tax on €30,000 net profit	~€5,500
Advance tax for next year (55%, halved the first time)	~€1,513
Total with special category	~€8,938
Total with 1st category	~€10,142

The income tax and the advance are paid the year after, when you file. From your second return, the advance is charged in full (about €3,025 on the same profit). The minimum presumed income does not apply in the first three years. This is a simplification; your real figure depends on expenses, your VAT position and any exemptions, but it gives an order of magnitude to plan around.

---

The rules above reflect Greek tax law as of October 2026. Tax legislation changes frequently, so confirm current figures with a licensed Greek accountant before making decisions.

Footnotes

1. Greece applies no transitional period once the €10,000 threshold is exceeded during the year. Source: European Commission, SME VAT rules: Greece. ↩

2. The start date for businesses with turnover up to €1 million was first set at 1 October 2026, with a transition period to 31 December 2026, by joint Decision Α.1128/2025 of the Deputy Minister of Finance and the Governor of AADE (AADE press release, 16 September 2025; Decision Α.1128/2025). On 30 September 2026, a new joint decision moved it to 2 November 2026, with the transition extended to 31 January 2027 (AADE press release, 30 September 2026). ↩