If you work for clients and move your tax residence to Greece, the usual setup is a sole proprietorship (ατομική επιχείρηση), the Greek equivalent of a sole trader in the UK or an autónomo in Spain. Non-EU citizens need a residence permit that allows self-employment; the Digital Nomad Visa does not cover Greek business activity. This guide covers the steps, the monthly costs and the ongoing obligations.
The short answer
- Registration: AFM and TAXISnet access, business start (έναρξη εργασιών, “start of activity”) with AADE, then EFKA and AMKA.
- Social security: from €150.46/month for your first five years of insurance (on application), otherwise from €250.77, plus €10 for most freelancers.
- Invoicing: every invoice is reported to myDATA; e-invoicing applies to Greek and non-EU business clients from 2 November 2026.
- VAT: 24% standard rate; foreign business clients are usually invoiced without Greek VAT.
- Income tax: 9% to 44% from income year 2026, plus a 55% advance on next year’s tax (halved in your first year with business income).
The setup process
It can be done alone, but most newcomers use an accountant for the first registration. The steps:
- AFM (tax number): your foundational number in Greece, applied for online through myAADE. TAXISnet access (the tax portal login) is activated separately. See what the AFM is.
- Business start (έναρξη εργασιών): you register your activity with the tax authority (AADE) and select your activity codes (KAD), for example software development, consulting or marketing. Registration with the commercial registry (GEMI) is only required if your activity counts as commercial; most freelance professions don’t need it.
- AMKA and EFKA: AMKA is your social security number. After the business start, apply to EFKA, the social insurance fund, by the 10th of the following month. If you miss it, EFKA registers you itself, normally in class 1. The reduced class is only granted on application and runs for five years from the start of your activity, so applying late shortens it.
Monthly costs: EFKA contributions
EFKA contributions are not a percentage of income; you choose a class.
- Regular classes: in 2026 the lowest is €250.77 per month, plus a €10 unemployment contribution for most freelancers.
- New-starter class: for your first five years of insurance as a self-employed person, you can apply for a reduced class of €150.46 per month (2026). It is counted from your first self-employed insurance, not per business.
Contributions are paid monthly with an RF payment code, due by the last working day of the following month; a Greek bank account makes this easier. More in EFKA for freelancers.
Invoicing and myDATA
Greece reports every invoice electronically through myDATA, the tax authority’s digital books (see myDATA explained). You cannot simply email a Word document to a client.
- E-invoicing: from 2 November 2026, invoices to Greek businesses and to businesses outside the EU must be issued through an AADE-approved provider or AADE’s free timologio or myDATAapp. A transition period until 31 January 2027 applies only to businesses that declared their invoicing method in time, with a start date no later than 2 November 2026. Invoices for most public contracts have required e-invoicing since 1 September 2025. See e-invoicing in Greece.
- timologio: AADE’s free online tool issues invoices that sync with myDATA automatically; see the timologio guide. Many freelancers prefer commercial software for usability.
Taxes: VAT and income tax
VAT: the standard rate is 24%. Invoices to clients outside the EU, and to business clients in other EU countries under the reverse charge, are usually issued without Greek VAT, but they still go into your returns. Double-entry books, and simple books for businesses started on or after 1 January 2024, file monthly (simple books can switch to quarterly on request after 24 months). Older businesses with simple books file quarterly. If your Greek turnover stays at or below €10,000, you can opt for the small-business VAT exemption (VAT Code art. 44a). See VAT for freelancers with foreign clients.
Income tax for sole proprietors is progressive. For income from 2026:
- 9% up to €10,000
- 20% from €10,001 to €20,000
- 26% from €20,001 to €30,000
- 34% from €30,001 to €40,000
- 39% from €40,001 to €60,000
- 44% above €60,000
Lower rates apply to under-30s and parents. Details in freelancer taxes in Greece 2026.
If you were not Greek tax resident in five of the previous six years, you may qualify for the Article 5C regime: 50% of your income from the registered activity is exempt from income tax. Digital Nomad Visa holders are not eligible. On top of income tax, budget for the 55% advance tax on next year’s bill (halved in your first year with business income; a cut to 50% from tax year 2027 is in a bill submitted to Parliament in November 2026, not yet law) and, from your fourth year, the minimum presumptive income. The trade fee no longer applies to individuals.
Late filings are fined automatically, without a warning (Article 53, Law 5104/2024). A late VAT return costs €100 if it shows nothing to pay, and €250 (simple books) or €500 (double-entry books) if tax is due. A late income tax return showing €100 of tax or less is not fined; above that, the fine is €250 or €500 with business income. A late VIES statement costs €100.
What about an IKE (private company)?
Many expats read about the 5% dividend tax and assume they should open a company (IKE). The 5% is a tax on company distributions, paid after 22% corporate tax, and has nothing to do with sole-proprietor income.
An IKE also carries higher fixed costs: the annual trade fee (currently still charged to companies; a bill submitted to Parliament in November 2026 would phase it out by 2028, not yet law), double-entry bookkeeping and monthly VAT returns. In our experience, ongoing accounting for an IKE costs about twice as much as for a sole proprietorship. For most freelancers, a sole proprietorship, combined with 5C where available, is simpler and cheaper. Details in setting up an IKE in Greece.
Frequently asked questions
How do I register as a freelancer in Greece?
You need a Greek tax number (AFM) and TAXISnet access, then you register a business start with the tax authority (AADE) and choose your activity codes (KAD). After that you apply to EFKA, the social security fund, by the 10th of the following month, and need an AMKA (social security number). Most freelance professions do not need to register with the commercial registry (GEMI).
How much does it cost to be a freelancer in Greece per month?
The fixed monthly cost is EFKA. For your first five years of insurance as a self-employed person you can apply for a reduced class of €150.46 per month; the lowest regular class is €250.77. For most freelancers a €10 unemployment contribution comes on top. Bookkeeping comes on top of that.
Do freelancers in Greece have to charge VAT?
The standard rate is 24%. Invoices to business clients in other EU countries (reverse charge) and to clients outside the EU are usually issued without Greek VAT, but they still go into your VAT returns. Freelancers with simple books who started on or after 1 January 2024 file monthly and can switch to quarterly on request after 24 months.
Should I open an IKE or register as a sole proprietor in Greece?
For most freelancers, a sole proprietorship is simpler and cheaper. An IKE pays 22% corporate tax plus 5% on distributed profits, needs double-entry bookkeeping and monthly VAT returns, and ongoing accounting typically costs about twice as much.
Getting help with the setup
The timeline for moving to Greece as a freelancer shows what is due when. At taxomade, we prepare and file your business start, VAT returns and annual tax return as part of our ongoing bookkeeping, from €89 per month, with myDATA included. Send us a message for a free check of your setup.
Rules as of November 2026 (Income Tax Code art. 5C, 29 and 69, VAT Code art. 44a, Tax Procedure Code art. 53 as amended by Law 5301/2026, Law 4387/2016 art. 39, EFKA circular 6/2026, AADE decisions A.1049/2025 and A.1197/2026; the advance-tax cut is a bill, not yet law).