How to Register and Start Working as a Freelancer in Greece

Freelancing in Greece has become increasingly attractive. The government is actively welcoming entrepreneurs and freelancers to help fuel economic recovery from past crises. With its sunny Mediterranean lifestyle, relatively low cost of living, and a booming remote work scene, Greece offers an appealing backdrop for solopreneurs. In this guide, we’ll walk you through how to work as a freelancer in Greece, covering registration steps, tax obligations, and key considerations.

How to Work as a Freelancer in Greece

Being a freelancer in Greece means you are self-employed (often as a sole proprietor) and personally responsible for your business operations, taxes, and social insurance. In Greek terms, a freelancer typically registers an individual business (ατομική επιχείρηση), sometimes called a “freelance professional”. Almost anyone can qualify to work as a freelancer in Greece as long as you have the legal right to live and work here (Greek/EU citizens automatically do; non-EU citizens may need a relevant visa or permit). There is no special license just for the word “freelancer” – you will be operating as a business owner in your field. Common freelance professions include writers, designers, IT developers, marketers, consultants, etc..

Importantly, you should complete the official registration before you start offering services or invoicing clients. The process to register as a freelance sole trader in Greece is relatively streamlined and one of the most popular ways to start a small business. Once registered, you will essentially be running your own one-person company. You will need to keep records, issue invoices with applicable taxes, and ensure compliance with Greek laws – but you’ll also enjoy the freedom of being your own boss. Greece’s government encourages new freelancers, and even offers a Digital Nomad Visa (for non-EU remote workers) which we will discuss later. Just remember that until your registration is complete, you technically shouldn’t be doing business yet.

How to Register to Work as a Freelancer in Greece

Registering as a freelancer (self-employed professional) in Greece involves a few steps with different authorities. Here is a step-by-step overview of the freelance registration process in Greece:

1. Decide Your Business Details: First, clarify your freelance business activity. You should determine the category of services you’ll offer and find the appropriate business activity code (known as KAD in Greece). You may also choose a business name (especially if you don’t want to operate under your personal name). If you plan to use a distinct business name, you might reserve it by registering with the local Chamber of Commerce – the chamber can advise on name availability and requirements for your sector.
   
   
2. Obtain a Tax Number (AFM): If you don’t already have a Greek Tax Identification Number (called AFM), this is the first official step. Go to the local Tax Office (DOY) for your area and apply for an AFM. You’ll need to fill out a form and present identification. Documents required typically include your passport or ID, proof of a local address (e.g. rental contract or utility bill), and for non-EU citizens, a valid visa or residence permit. The AFM is essential – you cannot do any business or even open a bank account without it.
   
   
3. Declare Business Commencement (M3/M7 Forms): Once you have an AFM, you must register as self-employed at the tax office. This involves submitting a Declaration of Business Start (form M3) and a Declaration of Business Activities (form M7) to your tax office. On these forms, you’ll list your business activity (KAD code), business address, and start date. If everything is in order, the tax office will update your status as a freelancer (sole proprietor) in the TAXIS system and issue you a certificate of commencement of business (ΜΒΕ). This step essentially creates your business for tax purposes.
   
   
4. VAT Registration (if applicable): As part of the business commencement, or shortly after, you may need to register for VAT (ΦΠΑ). In Greece, many freelancers must have a VAT number for their business. You will apply for this at the tax office, often by submitting form M2 (Statement of Commencement) which includes VAT registration. We cover the VAT rules in detail in the next section. In short, if your freelance activity is subject to VAT and you expect to exceed the small-business threshold (or if you want to be able to charge VAT to clients), you’ll register now. If your services are exempt or you’re under a threshold, you may opt out initially – but most freelancers performing B2B services do register for VAT from the start to comply with clients’ expectations.
   
   
5. Social Security Registration (EFKA): Within a short time of starting your business, you must also register with Greece’s unified social security fund EFKA (Ενιαίο Φορέα Κοινωνικής Ασφάλισης). This provides you with insurance for health and pension as a self-employed person. You can visit an EFKA office or register online on EFKA’s website to enroll as a self-employed contributor. Provide your AFM, identification, and the proof of business commencement you got from the tax office. EFKA will link your social security number (AMKA) to your new freelance business. After registration, you’ll have to start paying monthly social contributions (more on this below in the insurance section).
   
   
6. Register with Chamber (if required): Some freelance professions or localities require registration with a professional chamber or the General Commercial Registry (GEMI). For example, if you are an engineer, lawyer, or doctor, you join their respective professional chambers. Many other freelancers (e.g. in consulting or IT) should register with the local Chamber of Commerce. The Enterprise Greece service or local chamber office can guide you on this step. Chamber registration often goes hand-in-hand with obtaining any necessary business license for regulated professions. In most cases, for a typical freelance service provider, registering the business with the tax office is enough to start, and chamber registration can follow to ensure you appear in the business registry and have any required permits.
   
   
7. Business Bank Account (optional but recommended): After the above steps, it’s wise to open a bank account dedicated to your freelance business. Many Greek banks offer accounts for self-employed individuals. You’ll usually need your AFM, ID, and the certificate of business commencement to open one. Separating your business finances will help manage income and expenses, and is required if you later want to accept card payments or use payment gateways.
   
   

Once these steps are completed, congratulations – you are officially registered to work as a freelancer in Greece! You can now legally invoice clients (using your AFM/VAT), pay your taxes, and contribute to social security as a self-employed person. Make sure to keep copies of all registration documents, as you’ll need them for various purposes (like signing up for electronic services or if authorities ever request proof of registration). In the next sections, we’ll dive into how to choose the right business form, and your ongoing tax and compliance obligations.

Choose a Business Entity as a Freelancer in Greece

When starting a freelance business in Greece, one key decision is the form your business will take. Most independent workers stick with the simplest option: sole proprietorship (ατομική επιχείρηση), which is you operating personally as the business. However, in some cases you might consider setting up a single-member company for your freelancing. Here are the common entity options and their criteria:

• Sole Proprietorship (Ατομική Επιχείρηση) – This is the default for freelancers. It’s easy to set up and has minimal overhead. You and the business are the same legal entity. There’s no separation of assets, meaning you have unlimited personal liability for any debts or obligations. Tax-wise, your business profits are taxed as personal income. Most freelancers choose this route because it’s straightforward and has lower maintenance. Just note that you are fully responsible for all obligations and record-keeping. If business is good, you can always continue indefinitely as a sole proprietor.
  
  
• Single-Member Private Company (Μονοπρόσωπη ΙΚΕ) – This is a type of limited liability company (IKE) that can be formed by one person. As the sole shareholder, you limit your liability to the capital you put into the company. An IKE has its own legal personality separate from you. This structure involves more upfront effort: you must draft articles of incorporation, register the company through the GEMI one-stop service, and maintain corporate books. There are also additional costs and taxes: an IKE pays corporate income tax (currently 22%) on its profits, and if you distribute dividends to yourself, those are taxed (usually 5% withholding). However, an IKE can be beneficial if you want to protect personal assets or plan to scale the business. Keep in mind that running a company comes with accounting fees and filings that a simple freelance practice might not require.
  
  
• Partnerships (ΟΕ/ΕΕ) – If you plan to go into business with one or more partners, you might form a General Partnership (Ομόρρυθμη Εταιρεία, OE) or Limited Partnership (Ετερόρρυθμη Εταιρεία, EE). In an OE, all partners have unlimited liability; in an EE, there is at least one limited partner whose liability is capped. Partnerships are less common for freelancers unless you are teaming up with someone. They require a partnership agreement and registration. Each partner is taxed on their share of profits as personal income. These structures are beyond the scope of a typical one-person freelancing scenario, but worth noting if you won’t be working solo.
  
  

Which to choose? For most solo professionals starting out, a sole proprietorship is the fastest and easiest way to work as a freelancer in Greece. You can always reevaluate later. Some criteria that might push you toward a company (IKE) include: needing liability protection (if your business risk is high), planning to seek investors, or wanting to take advantage of corporate tax planning. However, keep in mind Greece has implemented rules to discourage using a company just to pay less tax as a freelancer. In fact, if a freelancer shuts down and opens a single-member company doing the same business purely to evade the new “imputed income” rules (discussed below), authorities can charge the tax difference saved through that scheme. In short, don’t incorporate solely to dodge freelancer taxes – only do it if it makes genuine business sense.

For a newcomer or a digital nomad trying out Greece, starting as a sole proprietor is usually optimal. You can register quickly, have fewer formalities, and directly work as a self-employed person. Just be sure to understand the obligations that come with your choice: a sole proprietor has simpler bookkeeping but personal liability, whereas a company separates liability but has more compliance (annual financial statements, possibly hiring an accountant, etc.).

Taxes and VAT for Freelancers in Greece

As a freelancer in Greece, you’ll encounter two main categories of taxes: income tax on your profits, and Value Added Tax (VAT) on your sales (if applicable). Navigating Greek tax obligations might seem daunting at first, but it’s manageable once you understand the basics. Here’s what you need to know about freelance taxes in Greece:

VAT (ΦΠΑ): The standard VAT rate in Greece is 24% on most goods and services. As a freelancer, whether you need to charge VAT on your invoices depends on your activity and turnover:

• If you offer services to other businesses (B2B) or sell goods, you are generally required to register for VAT from the moment you start your business (Greece historically had no general VAT threshold). However, there is a special small business exemption that may apply: freelancers with very low annual revenue can opt out of VAT until they exceed a certain threshold. Officially, this threshold is around €10,000 per year for domestic small businesses (per EU SME rules) – some sources note an annual threshold of €35,000 for freelancers, but €35k actually refers to distance-selling of goods. In practice, many new freelancers with expected income under €10k can delay VAT registration, but once you cross the threshold (or if you plan to from the start), you must register.
  
  
• Certain services might be exempt from VAT by law (for example, medical services or education under specific conditions). Most typical freelance services (design, consulting, programming, etc.) are not exempt, so assume you’ll be dealing with VAT.
  
  
• When you register for VAT, you’ll get a VAT number (which is your AFM with the EL prefix). You’ll then need to charge 24% VAT on your invoices to Greek clients (and to EU private customers). There are reduced VAT rates (13% and 6%) but those usually apply to specific products or services (like food, tourism, books, etc.) and likely won’t apply to a freelancer’s professional services.
  
  
• You will also be responsible for filing periodic VAT returns, usually quarterly. These returns summarize the VAT you charged on sales and the VAT you paid on business expenses (input VAT). The difference is what you owe to the tax office (or get refunded if you paid more VAT than you collected). Starting in July 2025, much of this reporting will be automated via the myDATA e-invoicing platform (discussed later), which will pre-fill VAT data.
  
  
• If you’re a foreign freelancer coming to Greece: EU citizens do not need a fiscal representative to get a VAT number in Greece – you can apply on your own. Non-EU citizens might be required to appoint a local fiscal representative to handle VAT matters, but if you’ve registered a business locally as described above, you’ll handle VAT through that business.
  
  

In summary, VAT for freelancers in Greece means a 24% tax on your services, with registration generally mandatory if you plan to earn more than a minimal amount. Make sure to register for VAT at the tax office by submitting the M2 form (Declaration of commencement for VAT) during your business registration. Once registered, include VAT on your invoices as required and file your VAT returns on time.

Business Taxes: Greece taxes freelancers’ business profits as personal income (since a sole proprietorship is not a separate entity). Key points include:

• Tax Year: The tax year is the calendar year (January 1 – December 31). As a freelancer, you will report all income and expenses for your business within that year.
  
  
• Income Calculation: You are taxed on net profit, i.e., business income minus allowable business expenses. It’s important to keep receipts and records of your expenses (like equipment, software subscriptions, travel for work, etc.) because you will deduct these from your gross income. Greece has become stricter with allowable expenses – only expenses with proper invoices/receipts and that are exclusively for the business are deductible. Be prepared to use the myDATA system to report these.
  
  
• VAT vs Income Tax: VAT and income tax are separate. VAT you charge is paid to the state and not counted as your income. Similarly, VAT on expenses can often be reclaimed. Don’t confuse the two: your income tax is on your profits (revenues excluding VAT, minus expenses excluding VAT).
  
  
• Payment Schedule: Freelancers may need to pay advance tax installments. Greece often requires quarterly advance tax payments based on the current year, and a final settlement at annual filing. In effect, you might file and pay taxes every quarter, and then do an annual income tax return by the deadline with a final reconciliation. (This is sometimes described as “five filings” – four quarterly and one annual.) Also note, new freelancers used to face an upfront tax prepayment for the next year (often 55% of the current year’s tax, later credited back); this policy has been fluctuating but plan for some advance tax in your first year. Consult an accountant to know the latest rules on advance payments.
  
  

Now, let’s look at the current tax rates and some recent changes affecting freelancers.

Tax Rates and Income Tax Return for Freelancers in Greece

Income Tax Rates: Greece uses a progressive tax system for individuals, which includes freelancers (self-employed income). As of 2025, the tax brackets for personal income (including business profits) are approximately as follows:

• 0 – €10,000: 9% tax rate. (This low introductory rate has been in effect to lighten the load on low incomes.)
  
  
• €10,001 – €20,000: 22% tax rate.
  
  
• €20,001 – €30,000: 28% tax rate.
  
  
• €30,001 – €40,000: 36% tax rate.
  
  
• Above €40,000: 44% tax rate (top marginal rate).
  
  

These rates apply to your taxable income after expenses. For example, if your freelance profit in 2025 is €25,000, the first €10k is taxed at 9%, the next €10k at 22%, and the remaining €5k at 28%. There may also be a tax-free amount or deduction for dependents or other credits, but generally freelancers do not have a standard allowance like employees do (employees get a small tax credit for salary income; freelancers’ entire income is taxable from the first euro, albeit at 9%). Always check the current year’s tax scale because rates can be updated, but the above has been stable for a few years.

Annual Tax Return: Every freelancer must file an annual income tax return (δήλωση φορολογίας εισοδήματος) reporting their total income. The deadline is usually by June 30 of the following year (e.g., file 2024’s income by June 30, 2025). The return is filed electronically through the Taxisnet online system. In this return, you declare your business income, any other income, and taxes already paid. If you’ve been paying quarterly, the annual return will show whether you owe additional tax or are due a refund.

For 2025, there are some important new changes affecting freelancers’ taxes:

• Abolition of the Business Levy (τέλος επιτηδεύματος): This was an annual flat tax that freelancers had to pay in addition to income tax (historically around €650 per year for most, with some discounts). As of 2025, the Greek government abolished the business levy for self-employed individuals. That’s a significant relief – freelancers will no longer have to pay this extra fee. (Note: The levy remains for corporations for now, but individuals working as sole traders are exempt from 2025 onward.) This levy was often viewed as a burden on small professionals, so its removal is a welcome change that effectively lowers your tax bill.
  
  
• Presumptive Taxation (Imputed Income) System: Greece recently introduced a minimum imputed income for freelancers (a form of presumptive taxation) to combat underreporting. Under Law 5073/2023, the tax authority assumes that a freelancer’s income is at least what an equivalent employee earning minimum wage would make per year. In practical terms, for tax year 2024, the minimum imputed income is around €11,620 (because the monthly minimum wage rose to €830). If your actual profits are below this, you may still be taxed as if you earned the imputed minimum. The formula also can take into account if you have employees – for instance, it can assume an extra 10% of your payroll as profit – and compare your turnover to average figures in your industry, possibly imputing higher income if your revenue is high. The imputed income is capped at €50,000 maximum. You are allowed to rebut this presumption by providing evidence (for example, if you had serious reasons your income was low, like health issues) or even request an audit to prove your real income.
  
  For 2025, the government has fine-tuned the presumptive system to address concerns. Notably, freelancers in small communities get a break: if you live in a village under 1,500 inhabitants, your imputed minimum income is reduced by 50%. Also, when calculating imputed income, the comparison to the highest-paid employee’s salary will be done after considering other factors like turnover, rather than at the start, potentially reducing the imputed amount for some. The average turnover benchmarks for different professions are also being adjusted upwards, so fewer freelancers get penalized for high revenue growth. These technical adjustments mean the presumptive taxation system is still in place, but should be a bit fairer in 2025 onward. It’s important to be aware of this system – even if you try to report very low profits, the tax office might bump up your taxable income to a deemed minimum. Essentially, Greece wants to prevent scenarios where freelancers claim extremely low income to avoid tax.
  
  
• Solidarity Surcharge and Other Taxes: The special solidarity tax that used to apply on higher incomes has been abolished for private sector incomes in recent years, so freelancers don’t pay that anymore. Also, social security contributions (covered in the next section) are separate from income tax but can significantly affect your net income.
  
  

To comply, ensure you keep good accounting records of all income and expenses. Many freelancers hire an accountant (λογιστής) to handle the quarterly filings, VAT, and yearly tax declarations – it’s a common and relatively affordable practice in Greece and can save you a lot of headaches. Also note that Greece has strict rules against false expense invoices and undeclared income. With the new myDATA e-invoicing system (below), the government will cross-check what you report. So, it’s best to report your income accurately and take only legitimate deductions.

In sum, freelancers are taxed at the personal income tax rates (up to 44% on higher incomes) and must file annually by summer. The big improvements in 2025 are the removal of the fixed business tax levy and tweaks to the presumptive income rules to ease the burden a bit on genuine small earners. By understanding these rules, you can plan your finances, set aside money for taxes, and avoid surprises at tax time.

How to Avoid False Employment

When working as an independent contractor in Greece, it’s crucial to structure your work so that you are truly seen as self-employed, not a disguised employee. False employment (or “disguised employment”) refers to situations where a person is officially freelancing (issuing invoices, no employment contract), but in reality they work like an employee for a single company. Greek authorities are on the lookout for such cases, as they can be used to avoid labor rights and taxes.

Greek labor law uses a “control test” to distinguish genuine freelancers from employees. Essentially, if a company heavily controls the manner, time, and place of your work – for example, telling you your work hours, integrating you into their organization like staff, providing all equipment – then you look more like an employee under their direction. On the other hand, an independent freelancer typically has freedom in how to achieve the results, may work for multiple clients, and invests in their own tools or methods. Courts will also consider economic dependence: if one client is almost your sole source of income, that’s a red flag for dependent employment.

In Greece, many professionals have historically worked on “μπλοκάκι” (“blockaki”) – essentially a freelancer issuing invoices to a single employer-like client. The government has recognized this is common; in fact, tax reforms explicitly mention “salaried workers with freelance contracts”. If that’s your situation (only one client, working like their full-time staff), you are at risk of being deemed a de facto employee. Consequences could include the company being required to pay employer social contributions or penalties, and you losing some freelancer tax advantages.

How can you avoid being misclassified as a false freelancer? Here are some tips:

• Diversify Your Client Base: Try not to rely on just one client for all your income. Having at least 2-3 clients in a year helps demonstrate you are truly independent. Greek law had a provision that if a freelancer had only up to 2 clients and one provided the majority of income, that main client was supposed to contribute to social security as if an employer. While enforcement is debatable, the rule shows the intent to catch quasi-employment. By serving multiple clients, you clearly operate a business service.
  
  
• Set Your Own Hours and Methods: Even if you have a long-term contract with a client, maintain as much autonomy as possible. Avoid agreeing to work in the client’s office like an employee or using titles like “Manager” within their company. Instead, work remotely or off-site if feasible, and emphasize deliverables over hours worked.
  
  
• Use Written Contracts: Have a freelance contract for each client that defines the relationship as a business-to-business service. The contract should state that you are an independent contractor, responsible for your own taxes and insurance, and that no employment relationship is created. While a contract alone doesn’t override reality, it’s good evidence of your intent.
  
  
• Don’t Take Employee-Only Benefits: Being on payroll-like schedules, receiving benefits like paid vacation or having a supervisor at the client company who treats you as staff are signs of employment. As a freelancer, you invoice for your time or project; you typically wouldn’t get “vacation pay” or other employee perks from a client. Structure your fees to account for your own downtime instead.
  
  
• Register and Pay Your Taxes: Nothing undermines your freelance status more than not acting like a business. Make sure you’ve done all the freelance registration steps (AFM, VAT, EFKA) and are issuing legal invoices for your work. If you’re fully compliant, there’s less incentive for authorities to probe your arrangement.
  
  

Greece’s crackdown on tax evasion and hidden employment means both freelancers and companies should be careful. By following the above practices, you present yourself as a bona fide business owner. If a company wants to hire you but treat you like an employee without a contract, be cautious – they might be exposing both of you to risk. Genuine freelancing offers flexibility to both parties, but it must be a client-contractor relationship, not employer-employee in disguise.

In summary, false employment is when a freelancer is freelancing in name only. To avoid it, maintain independence in how you work and who you work for. Not only will this keep you on the right side of the law, it also reinforces the spirit of freelancing – being your own boss!

Insurance and Pension for Freelancers in Greece

Freelancers in Greece are responsible for their own social insurance, which covers health care and pension (retirement). When you register your business, you must enroll in EFKA (Unified Social Security Fund) as mentioned. Here’s what to know about insurance and pension for the self-employed:

• EFKA Contributions: Greece reformed its social security for the self-employed a few years ago. Instead of calculating contributions strictly as a percentage of income (as was done in the past), freelancers now choose a contribution category. There are six income classes you can opt for, which correspond to a fixed monthly contribution amount. In 2025, the lowest category costs roughly €250 per month and the highest about €650 per month in contributions. These amounts are for your primary pension and health insurance. You choose a category at the start of each year (you can usually change it once a year, opting for a higher or lower contribution within the allowed range). Lower categories mean lower monthly cost but also lower eventual pension; higher ones mean you pay more now for a higher pension credit. Most new freelancers choose the lowest tier initially, which is around €250/month (this equates to about €3,000 per year, which might be roughly 20-30% of a modest income – hence the commonly cited 20–35% range of income).
  
  
• Coverage: By contributing to EFKA, you gain access to public healthcare (through EOPYY) and accrue quarters for your state pension. The health coverage entitles you to use Greece’s national health system (hospitals, doctors) either free or at low cost. It’s important to obtain an AMKA (social security number) when you register, if you don’t have one, to access these services. For pension, each year of contributions counts toward your eligibility for an old-age pension in the future (typically after reaching retirement age with a minimum number of contribution years).
  
  
• Rate and Payment: The contribution amounts are flat by category, not a direct percentage of your actual current income. This means if you have a low-earning year, the contributions might feel heavy (e.g., €250/month on a very low income is a high percentage), but if you earn a lot, the contributions are relatively small (€3000 on a high income is quite low). In that sense, effective rates can vary between ~20% of income for low earners up to maybe ~5% for very high earners. The government sets these amounts and adjusts them periodically (they tend to increase slightly each year). Contributions are usually paid monthly or bi-monthly. You can pay through the EFKA online system or at banks. Staying current on EFKA payments is important – falling behind can lead to surcharges and will complicate things (like you may not be able to get certain tax clearance or access to benefits if you owe contributions).
  
  
• Health Insurance: The EFKA contribution includes health insurance coverage under the national system. Many freelancers also opt to buy private health insurance for additional coverage or faster access to private doctors, but that is optional and separate. As long as you pay EFKA, you and your dependents (spouse, children) can use the public healthcare (you might need to register with a primary doctor, etc.).
  
  
• Pension: The state pension you eventually get will depend on how many years you contributed and at what level. If you contribute only at the minimum class for many years, expect a fairly modest pension income from the state. Some freelancers invest in private pension plans or other savings as a supplement. As of 2025, contributions to EFKA are mandatory – you cannot opt out of pension contributions even if you prefer private schemes. However, contributing at least the minimum is both a legal obligation and gives you basic security for the future.
  
  
• Occupational Insurance Funds: Certain professions (e.g. engineers, doctors, lawyers) used to have their own social funds, which now are under EFKA but with perhaps slightly different rules. If you’re in such a profession, check if any special additional contributions apply. Generally, though, EFKA has streamlined most into the six categories system.
  
  

One benefit of the new system is simplicity: you know exactly how much you’ll pay each month. Initially, from 2017-2019, Greece pegged freelancer contributions to income (about 27% of profits), which was unpredictable and often felt punitive. Now you decide the category. If you have a great year and want to boost your future pension, you can voluntarily move to a higher category to contribute more; if business is slow, you can stick to the minimum required.

Keep in mind that these contributions are on top of your income taxes. They are essentially the “self-employed social security tax”. They do, however, count as business expenses for tax purposes – the money you pay to EFKA is deductible from your taxable income (since it’s mandatory for earning that income).

In conclusion, freelancers in Greece must pay into EFKA for social insurance. Expect a fixed charge between about €250 and €650 per month depending on the level you choose, which covers your healthcare and pension fund. Be diligent about paying these, as they ensure you have medical coverage and a pension down the line. When planning your freelance rates and budget, factor in this cost along with taxes. It’s wise to consult EFKA’s website or a social security advisor to choose the right contribution tier for your situation.

Special Considerations for 2025

Freelancing in Greece is evolving with new digital systems and visa opportunities. Here are two special considerations in 2025 that freelancers and digital nomads should be aware of:

B2B Electronic Invoicing (July 2025)

Starting July 1, 2025, Greece is implementing mandatory electronic invoicing for all B2B transactions. This means if you’re a freelancer issuing invoices to other businesses, you will need to issue those invoices electronically through the government-approved platform (myDATA) rather than on paper. Greece obtained authorization from the EU for this mandate, effective July 2025 to 2027, as part of efforts to combat tax evasion.

What does this mean in practice? It’s essentially an expansion of the existing myDATA e-books system. MyDATA is the online platform where businesses report their income and expense data to the tax authorities in real time. Up to now (2023-2024), freelancers have been required to transmit summary invoice data to myDATA. From 2025, the requirement goes further: you must generate the invoice itself through a certified e-invoicing system that links to myDATA. In fact, paper invoices will be phased out entirely for B2B. Each invoice you issue to a client with a VAT number will be instantly reported to the tax authority as it’s created. This closes loopholes of under-reporting, as the government will see your exact sales.

To comply, you should prepare in a few ways:

• Use an E-invoicing Solution: You might use an accredited provider or software that connects to myDATA. Many accounting software packages in Greece are updating to facilitate this. There’s also likely a free government web portal for small taxpayers to issue invoices manually into myDATA. Research the tools available and choose one that fits your business. By July 2025, you’ll need to be issuing invoices digitally.
  
  
• Get Familiar with myDATA: If you haven’t already, ensure you’re registered on the myDATA platform (through Taxisnet) and understand how to check your reported income/expenses. The system will automatically match your sales and purchase data. The good news is that with e-invoicing, your VAT returns and even income tax data will be largely pre-filled based on those submitted invoices. This can reduce your admin burden (less manual form-filling) as long as all data is correct.
  
  
• No Client Resistance: Clients cannot refuse an e-invoice. The EU decision specifically notes that recipients in Greece must accept electronic invoices and cannot demand paper. So you won’t face legal issues insisting on digital format – it will be the norm.
  
  
• Transition Period: Although the law is set for July, there may be a short grace period or testing phase. But don’t count on delays; best to adapt early. If you’re already invoicing through myDATA in 2024, the change won’t be huge for you – it might just mean using a different module to generate the invoice with a unique ID.
  
  

In summary, freelance invoicing is going fully digital. This modernizes bookkeeping and will help you by automating a lot of reporting, but it requires adjusting your workflow. Start exploring e-invoicing solutions now so that by the time July 2025 arrives, you can seamlessly issue compliant invoices. Embracing this change will ensure you stay on the right side of the law and avoid any penalties or interruptions in your ability to invoice (and thus get paid!).

Digital Nomad Visa for Greece

Greece introduced a Digital Nomad Visa (DNV) in 2021 to attract remote workers, and it remains a popular option for non-EU freelancers who want to live in Greece while working independently. Here’s what you should know:

Eligibility and Conditions: The Digital Nomad Visa is aimed at third-country (non-EU/EEA) nationals who are remote workers or self-employed with clients outside Greece. Key requirements include:

• Proof of Sufficient Income: You must demonstrate a monthly income of at least €3,500 net (after taxes) to qualify. This amount increases if you bring a family: €4,200 per month if you bring a spouse, and around €4,830 per month if you bring a spouse and one child (with further increments for additional children). Essentially, you need to show you can support yourself (and any dependents) without seeking local employment.
  
  
• Remote Work Only: You cannot work for a Greek employer on this visa. You must either work for foreign companies or clients, or run your own business abroad. If you’re self-employed, your business entity must not be registered in Greece. The idea is you’re bringing in income from outside.
  
  
• Clean Criminal Record and Insurance: You’ll need a police clearance certificate (no serious criminal record) and proof of health insurance coverage for your stay.
  
  
• Accommodation: You should have an address in Greece (rental agreement, etc.) for the application.
  
  

Application Process: You apply for the DNV at a Greek consulate in your home country – as of 2024, in-country applications are no longer allowed. You’ll submit documentation of income (bank statements, work contracts), insurance, etc. If approved, you get a visa to enter Greece, and upon arrival you’ll convert it into a residency permit (typically by registering with the local immigration office). The initial visa is 1 year, and it can be renewed for a second year. So you can stay up to 2 years in total on this program (1+1).

Tax Implications: A common question is whether Digital Nomad Visa holders have to pay Greek taxes. Having the visa itself does not automatically grant a tax exemption. In fact, if you stay in Greece more than 183 days in a year, you normally become a tax resident and would be subject to Greek income tax on your worldwide income. However, Greece created a special incentive: if you commit to staying at least 2 years, law 4825/2021 offers a 50% reduction in income tax on income earned as a result of your remote work. This tax break lasts for up to 7 years. But note: this is not automatic. You must apply for it (usually when you file taxes) and meet the criteria (e.g. you were not previously a tax resident in Greece, you stay 2 years, etc.). Also, EU citizens don’t qualify for this particular scheme via the nomad visa because they don’t need the visa (the scheme is meant to attract foreign professionals).

If you do not want to become a Greek tax resident, you could potentially stay just under 6 months each year so that your tax residency remains in your home country. The visa requires you to spend at least 6 months per year in Greece though, so that’s a tight line to walk. Most digital nomads on this visa will become tax residents by default. Thus, it’s good to know about the 50% tax reduction incentive – it can drastically cut your Greek tax if you’re eligible. Still, no automatic tax holiday comes just from holding the visa. In other words, don’t assume that because you have a Digital Nomad Visa you pay zero Greek tax. Unless you actively utilize the tax break program or maintain non-residency, you will be taxed normally. Consult a tax professional when you arrive to decide what’s best (some nomads choose to register as Greek tax residents and apply for the 50% deduction; others might remain residents of another country for tax purposes if possible).

Other Points: The Digital Nomad residence permit does not give you the right to local employment, but you can freelance for foreign clients easily. It also does not lead to permanent residency or citizenship by itself (it’s a temporary stay visa). If you wish to stay longer than 2 years, you might transition to another residence status (like the financially independent person visa, or explore investment/employment routes). The DNV does give you free movement in the Schengen zone, since it’s a valid residency permit. And it’s relatively cheap – about €75 state fee which is much lower than some other countries’ nomad visas.

In summary, Greece’s Digital Nomad Visa is a great option if you’re a non-EU freelancer earning at least €3.5k per month and want to enjoy living in Greece. Just be prepared to manage the tax side (no automatic exemption except the conditional 50% reduction), and ensure you continue working remotely for non-Greek clients in line with the visa rules. Combine this with Greece’s low living costs and the new tax breaks, and it can be quite advantageous.

Downloadable Checklist: Documents & Steps to Register as a Freelancer in Greece

Xolo Solutions for Freelancers in Greece

Setting up and managing a business in a new country can be challenging – this is where Xolo comes in with solutions tailored for freelancers and digital nomads:

• Xolo Go: If you’re an international freelancer or digital nomad who needs to invoice EU clients without registering a local company, Xolo Go is an ideal solution. It’s essentially an umbrella company service: Xolo acts as an intermediary allowing you to send invoices through their platform, so you don’t have to immediately establish your own business. You sign up online (no complicated paperwork), and you can start invoicing clients in 186 countries almost instantly. Xolo takes care of VAT calculations on invoices and compliance on their side, and you receive the payouts minus a small fee. This is perfect if you are testing the waters or working in Greece temporarily on the digital nomad visa – you avoid Greek business registration and can focus on work. Learn more: Xolo Go – Invoice and get paid without a company.
  
  
• Xolo Leap: For EU-based freelancers (for example, European citizens or residents) who want to establish a formal business entity with minimal hassle, Xolo Leap offers a way to launch and run a fully remote Estonian company via e-Residency. Estonia’s e-Residency program lets you set up a trusted EU company online. With Xolo Leap, all the accounting, tax filing, and compliance for your Estonian company are handled by Xolo’s team in Estonia. This means you can operate a legitimate EU business from Greece (or anywhere) without dealing with Greek bureaucracy. You might choose this route if you plan to operate internationally and want the benefits of a company (limited liability, a stable EU legal base) but not necessarily in Greece. Learn more: Xolo Leap – Launch your EU solo business remotely.
  
  

In essence, Xolo’s platforms can simplify life for freelancers in Greece. If you’re a newcomer, you could start with Xolo Go to handle invoicing while you’re on a short-term stay or feeling out the market. As your business grows, you might transition to your own Greek freelancing setup or even consider an EU company with Xolo Leap. Many freelancers use these services to save time and ensure compliance across borders. Xolo takes care of the heavy lifting – from invoicing tools to tax filings – so you can concentrate on doing what you love, wherever you are in Greece.