📊 Who Needs to Register as a Freelancer?
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Individuals providing professional services independently
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Digital nomads working remotely from Greece
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Self-employed entrepreneurs without corporate structure
🧾 Tax Registration Process
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Obtain a Greek Tax Identification Number (AFM)
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Register with the tax office as a freelancer (freelance professional or business)
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Register for VAT if turnover exceeds the threshold (~€10,000/year)
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Register with Social Security Fund (EFKA) for contributions
💰 Tax Rates and Contributions
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Income tax based on progressive brackets (9% – 44%)
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Social security contributions approximately 20%–26% depending on category
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VAT standard rate 24%, reduced rates for some services
📝 Filing and Compliance
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Submit annual income tax returns and VAT declarations (if registered)
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Quarterly or monthly VAT reporting depending on activity
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Keep accurate accounting records and receipts
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Possible requirement to issue invoices electronically
🧑⚖️ Borderless Lawyers Support
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Tax registration and compliance guidance
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Accounting and bookkeeping referrals
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Legal advice on structuring and contracts
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Representation before tax authorities
📣 Stay Compliant and Focus on Your Work
Freelancers in Greece face complex tax rules, but expert guidance can simplify compliance.
Let Borderless Lawyers support your freelance business with all legal and tax matters in Greece.