In 2017, self-employment accounted for approximately 30 percent of all employment in Greece. The share of self-employed workers in total employment in Greece is larger than in any other EU Member State. The self-employed person/freelance either goes to the tax authorities or declares through the online platform of the Ministry of Finance that they are starting to practice a profession. Some professions require a license from National Professional Associations such as Lawyers, Doctors, Engineers, Economists, Accountants, Psychologists etc.

1. Legal Requirements

Residence/Work Permit (for non-EU citizens):

• Non-EU citizens who wish to work as self-employed individuals in Greece must obtain a residence permit for economic activity.

• The application is submitted through the Greek embassy or consulate in their home country, and they must demonstrate the economic viability of their intended activity.

• If the visa is approved, the applicant must apply for a Residence Permit (Article 16 of Law 4251/2014) at the Decentralized Administration office within 8 days of entering Greece.

Tax Identification Number (AFM):

• It is mandatory for any professional or economic activity and is issued by the local Tax Office (Public Financial Service).

• It is required for signing contracts, registering a business, and fulfilling all tax-related obligations.

Business Activity Registration:

• Registration is completed through the General Commercial Registry (G.E.MI.) and refers to the establishment of a sole proprietorship.

• The business must also be registered with EFKA (the social insurance organization) for social security contributions.

Registration with my Business Support or Taxisnet:

• This is essential for filing tax returns, issuing invoices, and managing VAT, if applicable.

Professional License:

• Generally, a license is not required, unless the individual is working in a regulated profession (e.g., engineers, lawyers, doctors), in which case registration with the relevant Chamber or Professional Association is mandatory.

2. Taxation and Social Security

Freelance Tax Regime:

• Greece does not have a flat-rate tax scheme, but freelancers (sole proprietors) are subject to progressive income tax rates:

  • 9% for income up to €10,000

  • 22% for income from €10,001 to €20,000

  • 28% for income from €20,001 to €30,000

  • and so on, up to 44%

• In addition, freelancers pay a prepayment of income tax (usually 55%-100% of the current year’s tax) for the next fiscal year.

VAT:

• Freelancers must register for VAT if their annual income exceeds €10,000.

• The standard VAT rate in Greece is 24%.

Social Security (EFKA):

• Freelancers must register with EFKA (Unified Social Security Fund).

• The standard social security contribution rate is approximately 20.28%, based on declared monthly income (minimum contribution threshold also applies).

Health Insurance:

• Contributions to EFKA include health coverage.

• Additional private insurance is optional but common.

3. Support Services and Resources

Coworking Spaces:

• Popular coworking spaces in Greece, especially in Athens and Thessaloniki, include The Cube Athens, Stone Soup, Impact Hub Athens, Spaces, and Found.ation.

Freelancer Associations:

• Greece does not have large formal freelancer unions like ACTA in Italy, but freelancers can receive support and representation through organizations such as the Hellenic Federation of Freelance Professionals or local Chambers of Commerce.

• Some professional associations (e.g., Technical Chamber of Greece – TEE for engineers, Bar Associations for lawyers) offer support services.

Language Support:

• Services like the Municipal Migrant Integration Centers (KEMs), NGOs, and language schools (e.g., Hellenic American Union, British Council, Goethe-Institut) offer Greek language courses and support for non-Greek speakers.

4. Platforms for Finding Work

National & EU Job Portals:

• OAED/ΔΥΠΑ (Public Employment Service) – national portal for job listings and business support.

• EURES – the EU job mobility portal, supports cross-border freelancing.

Freelancing Marketplaces:

• Freelancers in Greece commonly use global platforms such as Upwork, Freelancer.com, Fiverr, and PeoplePerHour.

• Some local portals also exist, like Douleutaras.gr for service-based freelancing (home services, repairs, etc.).

5. Cultural Considerations

Professionalism:

• Greek clients value qualifications, portfolios, and client testimonials. Formal communication and timely delivery are important for maintaining good professional relationships.

Networking:

• Personal connections and referrals play a strong role in winning projects and building trust, especially in traditional sectors.

Invoicing:

• Freelancers are expected to issue official invoices through the myData digital platform and include VAT, when applicable. Transparency and compliance with tax obligations are increasingly enforced.