You moved to Greece, you work remotely, and life is good. But you never got a Greek tax number, never registered your work, or never filed a Greek tax return. You’re not alone: this is one of the most common situations we see among internationals. The good news is that it can be fixed, and fixing it now is almost always cheaper than waiting.
The short answer
- If you live in Greece, you are probably Greek tax resident, and Greek tax residents are taxed on their worldwide income.
- Freelancers must register their activity before their first invoice, even if all clients are abroad.
- Missed returns can be filed late. If you file before the tax office contacts you, the fines are fixed amounts per return plus interest. If an audit finds the income first, penalties are a percentage of the unpaid tax.
- Waiting makes it worse: each missed filing adds a fine, and some tax benefits such as the 5C regime have deadlines.
Step 1: Check whether you are tax resident in Greece
According to the Greek tax authority (AADE), you are a Greek tax resident if your permanent or principal residence, your usual place of residence or the centre of your vital interests is in Greece. You are also tax resident if you spend more than 183 days in Greece within any 12-month period, and in that case from your first day in the country. Stays purely for tourist, medical or similar private purposes are an exception, as long as they don’t exceed 365 days.
As a Greek tax resident, you are taxed on your income from Greece and from abroad. For the details, see our guide on tax residency and the 183-day rule.
Step 2: Get your tax number (AFM) and online access
Nothing works without an AFM: no tax return, no registration, no bank account. If you don’t have one yet, start here: what the Greek AFM is and how it works. With your AFM you also get access to TAXISnet and myAADE, the tax authority’s online portal.
If you already have an AFM from an earlier stay, for example as a non-resident to rent an apartment, your tax residency usually needs to be updated. This is usually done through a registry-change request in the “My Requests” application in myAADE.
Step 3: Sort out your work situation
What you need depends on how you earn your money:
| Your situation | What you need in Greece |
|---|---|
| Freelancer / self-employed | Register your business activity, register with EFKA (social security), issue invoices through myDATA (AADE’s e-invoicing platform), file VAT returns in most cases |
| Employed by a foreign company, working remotely | Annual Greek tax return as a resident; check with your employer how your social security is handled (e.g. an A1 certificate, the EU form confirming which country’s social security applies) |
| Employed by a Greek company | Your employer handles payroll; you still file an annual tax return |
For freelancers, this step matters most. Under Greek VAT law, the activity has to be registered before your first transaction. Working without registration is a violation in itself: in a 2018 case published by taxheaven, the missing registration cost €100, and the missing bookkeeping that came with it €2,500 (under the previous procedure code; the same amounts still apply under Article 54 of Law 4987/2022). Freelancers with a small turnover can be exempt from charging VAT, which is why VAT returns apply “in most cases”, not always.
Our guide on setting up as a freelancer in Greece walks through the registration, and EFKA for freelancers explains social security.
Step 4: File what you missed
You can file missed tax returns late. Fines for late returns are now calculated and imposed automatically when you submit, and appear in your myAADE account. The amounts come from Article 54 of the Greek Tax Procedure Code (see also ERT, May 2026):
| Late return | Fine |
|---|---|
| Any late return with no tax to pay (including VAT returns with zero or a credit) | €100 |
| Late return with tax to pay: employees and pensioners (no business books) | €100 |
| Late return with tax to pay: self-employed, simple bookkeeping | €250 |
| Late return with tax to pay: double-entry bookkeeping | €500 |
| Late initial income tax return showing €100 tax or less | No fine |
Late-payment interest of 0.73% per month on the unpaid tax comes on top, and the fine applies per late return, so it adds up with every missed month or quarter. If you were only employed, or had no business activity, catching up is usually limited to these fixed fines plus interest, far less than after a tax audit. If you worked as a freelancer without registering, fines for the missing registration, invoices and books can come on top, so get the full picture before you file. If you also owe tax, budget for the advance tax and other hidden costs that come with a Greek setup.
Step 5: Check the 5C regime before it’s too late
If you moved to Greece recently, you may qualify for the 5C regime, which makes 50% of your Greek employment or business income tax-free for seven years. One condition is that you were not Greek tax resident in five of the last six years. For employees, the job has to be with a Greek company or a Greek branch of a foreign company, so remote employees of a foreign employer usually don’t qualify; self-employed income can. Holders of the Digital Nomad Visa are not eligible.
The application has deadlines, and applying late can cost you a year of the benefit. If you’ve been in Greece for a while without a setup, check your eligibility first. Our guide on the 50% tax break under Article 5C explains who qualifies, and the 5C calculator shows what it would save you.
Step 6: Close things down in your home country
Moving your tax residency to Greece usually means telling your home country too. That can involve deregistering your address, informing your home tax office and checking the double tax treaty between your home country and Greece, so that the same income isn’t taxed twice. The rules differ from country to country, so check with your home tax authority.
What we charge
A typical catch-up includes your AFM and online access, registering your activity if you’re self-employed, filing missed returns with their fines and interest, and ongoing bookkeeping from then on. At taxomade, ongoing bookkeeping starts from €89/month, with myDATA, VAT returns and your annual tax return included, in English, German, Spanish or Greek. If you’ve been living in Greece without a setup, we look at your situation, tell you what’s missing and prepare and file everything needed. See what’s included, or send us a message for a free check.
Frequently asked questions
Do I have to pay taxes in Greece if I work remotely for a foreign company?
If you are a Greek tax resident, yes. Greek tax residents are taxed on their worldwide income, including salary or fees paid from abroad. You generally become tax resident if you spend more than 183 days in Greece within any 12-month period, or if your permanent home or centre of vital interests is in Greece.
What happens if I lived in Greece and never filed a tax return?
You can still file late returns. Fines for late filing are imposed automatically by the tax system. If you file before the tax office contacts you, they are fixed amounts per late return plus interest, usually far smaller than the percentage-based penalties after an audit. The sooner you file, the less builds up.
What is the fine for a late tax return in Greece?
Late returns with no tax to pay cost €100. If a late return shows tax to pay, the fine is €100 for employees and pensioners, €250 for self-employed people with simple bookkeeping and €500 with double-entry bookkeeping. If a late initial income tax return shows €100 tax or less, no fine applies. Interest of 0.73% per month on the unpaid tax comes on top.
Do I need to register as self-employed in Greece if my clients are abroad?
Yes. If you are tax resident in Greece and work as a freelancer, you must register your business activity with the Greek tax authority before your first invoice, regardless of where your clients are. That also brings social security (EFKA), invoicing through myDATA and, in most cases, VAT returns.
Can I still apply for the 5C tax regime if I moved last year?
Possibly, but the application has deadlines and conditions, including that you were not Greek tax resident in five of the last six years. Employees only qualify with a Greek employer or a Greek branch of a foreign company. Applying late can cost you a year of the benefit, so check your eligibility as soon as possible.
Fines and rules reflect Greek tax law as of October 2026.