Becoming a freelancer in Greece: AADE business start, the €10,000 VAT exemption, and e-EFKA contributions
A Greek freelancer files a business start with AADE through myAADE and enrols in e-EFKA social security. The domestic small-business VAT exemption sits at €10,000, income is taxed on a progressive scale, and social contributions are fixed monthly amounts in self-chosen categories.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
Starting out as a freelancer in Greece means declaring a business start (έναρξη εργασιών), enrolling in social security, and understanding a progressive tax scale with no flat-rate shortcut.
Registration and enrolment
You register a business start with AADE through myAADE / TAXISnet, then enrol in e-EFKA social security. Annual filing runs through Form E3 (business results) alongside your E1 personal return. Getting the AADE start and the e-EFKA enrolment done together avoids gaps in your insurance record.
The €10,000 VAT exemption
The domestic small-business exemption applies up to €10,000 of annual turnover. Below the line you may operate VAT-exempt; above €10,000, VAT registration becomes mandatory and you charge at the standard rate. Because it is a low threshold, many active freelancers cross it quickly and should plan for VAT filing from the outset.
Income tax: a progressive scale
There is no lump-sum regime — net profit is taxed on the progressive scale of 9% / 22% / 28% / 36% / 44%. A useful relief for new entrants: the first-bracket 9% rate is halved to 4.5% for the first three years if gross income is €10,000 or less. Note also the presumptive minimum income (tekmarto) of about €12,320, which can set a floor on your taxable base regardless of declared profit.
Social contributions through e-EFKA
e-EFKA charges fixed monthly contributions across six self-chosen categories, so you pick the tier that fits your income rather than paying a percentage. A reduced starter category is available for the first five years, easing the cost while a practice is finding its feet.
General information about becoming a freelancer in Greece, current as of the review date above, and not tax advice. Thresholds and rates change — confirm current figures with AADE, e-EFKA, or a qualified accountant (λογιστής).
Frequently asked questions
What is the VAT exemption threshold for a Greek freelancer?
The domestic small-business exemption applies up to €10,000 of annual turnover. Below it you may operate VAT-exempt; once you exceed €10,000, VAT registration and charging become mandatory. Confirm the current figure with AADE, as small-business rules and thresholds are periodically revised.
How is a Greek freelancer's income taxed?
There is no lump-sum regime — net profit is taxed on the progressive scale of 9%, 22%, 28%, 36% and 44%. For the first three years the first-bracket 9% rate is halved to 4.5% if gross income is €10,000 or less. A presumptive minimum income (tekmarto) of about €12,320 can also apply.