A Greek freelancer’s year runs on three clocks: monthly (myDATA, EFKA), monthly or quarterly (VAT), and annual (the income tax return and the advance tax). There is no reminder before a deadline, and a late return brings a fixed fine that the tax office imposes with a fine notice (Article 53 of the Tax Procedure Code, Law 5104/2024), so you need a clear picture of what is due when. This guide lays out the calendar for a sole proprietorship (ατομική επιχείρηση) in Greece.
The short answer
- Every invoice: transmitted to myDATA when issued; e-invoicing through an approved channel mandatory for invoices to Greek and non-EU businesses from 2 November 2026.
- EFKA: due by the last working day of the following month.
- VAT: monthly for businesses started from 2024 (quarterly on request after 24 months), quarterly for older ones; due by the last working day of the month after the period.
- Recapitulative statements: by the 26th of the following month if you invoice EU business clients.
- Annual return (E1/E3): 15 March to 15 July; pay in full by end of July or in eight instalments to February.
- Advance tax: 55% of your income tax, paid with the return towards next year.
Monthly obligations
1. Invoicing and myDATA
Greece runs a digital bookkeeping system called myDATA (My Digital Accounting and Tax Application).
- Issuing invoices: every invoice you issue is transmitted to myDATA, in real time through invoicing software such as the free AADE timologio, or by the next day at the latest. From 2 November 2026 (transition period to 31 January 2027), invoices to Greek businesses and businesses outside the EU must be issued through an approved e-invoicing channel: timologio, myDATAapp or a certified provider. For most public contracts, e-invoicing has already been mandatory since 1 September 2025. See e-invoicing in Greece explained.
- Expenses: your business expenses are classified in myDATA as well. Your accountant does this before the VAT return for the period is filed.
2. Social security contributions (EFKA)
EFKA is the national social security fund. As a freelancer you pay a fixed monthly contribution for pension and healthcare: in 2026, €250.77 for class 1, or €150.46 in the special category for new freelancers (first five years), plus €10 unemployment contribution. The class is chosen each January; details in our EFKA guide.
- Deadline: the last working day of the following month. January’s contribution is due by the end of February.
- Payment: bank transfer using the RF payment code printed on your EFKA notice. Late payments accrue interest automatically.
3. Recapitulative statements (only with EU business clients)
If you invoice VAT-registered businesses in other EU countries, you file a monthly recapitulative statement listing them, by the 26th of the following month, separately from the VAT return and even in months when no VAT return is due. A late statement costs a fixed €100 fine per statement, whatever books you keep, issued when you file it late (Art. 53 Law 5104/2024). More in our VAT guide for freelancers with foreign clients.
VAT returns (monthly or quarterly)
If your business is subject to VAT (FPA), you file VAT returns and pay any VAT owed.
- Frequency: businesses that started on or after 1 January 2024 file monthly and can switch to quarterly after 24 months. Established freelancers with single-entry books file quarterly.
- Deadline: the last working day of the month following the period. For quarterly filers:
- Q1 (January to March): 30 April
- Q2 (April to June): 31 July
- Q3 (July to September): 31 October (earlier when the date falls on a weekend)
- Q4 (October to December): 31 January
Annual obligations
1. Annual tax return
Your annual income tax return (E1 is the personal return, E3 the business income schedule) summarises your income, deductible expenses and final income tax.
- Filing window: 15 March to 15 July, fixed by law since 2025. Extensions happen in some years, but do not plan around them.
- Payment: in full by the end of July, with a discount of 4% if you filed by 15 May, 3% by 15 June and 2% by 15 July (Law 5297/2026, art. 249), or in eight monthly instalments from the end of July to the end of February of the following year.
2. The advance tax (prokatavoli)
With your annual income tax, Greece collects an advance on next year’s tax: 55% of the income tax on your business income, halved to 27.5% in the year you first earn business income. A cut to 50% from tax year 2027 is in a bill submitted to Parliament in November 2026, not yet law. It is credited against the following year’s bill, but it has to be paid with this year’s. The full mechanics are in the hidden costs of moving to Greece, a worked example in the freelancer tax guide.
Summary: a typical year
- Every month: issue invoices through myDATA, send expenses to your accountant, pay EFKA; recapitulative statement by the 26th if you have EU business clients.
- Monthly, or by 30 April, 31 July, 31 October and 31 January: VAT returns (if applicable).
- 15 March to 15 July: file the annual return; pay income tax plus the advance by the end of July or in eight instalments.
Frequently asked questions
When is EFKA due for freelancers in Greece?
By the last working day of the month following the contribution month. January’s contribution is due by the end of February. You pay by bank transfer using the RF payment code on your EFKA notice. Late payments accrue interest automatically.
How often do freelancers file VAT returns in Greece?
Businesses that started on or after 1 January 2024 file monthly and can switch to quarterly after 24 months. Established freelancers with single-entry books file quarterly. Either way, the return is due by the last working day of the month after the period ends.
When is the annual income tax return due in Greece?
The filing window for the E1 and E3 forms runs from 15 March to 15 July. Tax is paid in full by the end of July, with a 2 to 4 percent discount for early filing, or in eight monthly instalments from July to February of the following year.
What is the advance tax on a Greek freelancer’s tax return?
An advance of 55% of your income tax on business income, paid with your annual return towards next year’s tax. It is halved in the year you first earn business income and credited against the following year’s bill.
How taxomade can help
Every deadline above is part of our ongoing bookkeeping, from €89 per month: myDATA transmission, EFKA notices, VAT returns, recapitulative statements and the annual E1/E3 return, in English, German or Greek. Send us a message for a free check of your setup.
Rules as of November 2026 (AADE A.1049/2025 and A.1197/2026, Income Tax Code art. 69, Law 5297/2026 art. 249, Art. 53 Law 5104/2024, EFKA circular 6/2026; deadlines are extended in some years).