Be a tax resident

Have a taxpayer identification number

Determine the applicable tax obligations

The individual maintains a permanent residence or a center of vital interests (personal, economic, or social ties) in Greece

The individual is a consular or diplomatic official or public servant of similar status having Greek nationality and serving abroad

The individual is present in the country for more than 183 days during any 12-month period (interruptions are permitted); residency is established from the first day of a stay that subsequently exceeded 183 days.

High-net-worth individual investors

Pensioners

Individuals earning employment income or income from entrepreneurial activities within Greece (further details are available in the relevant section below).

by a personal visit to one of the offices of the Public Fiscal Service (Δημόσια Οικονομική Υπηρεσία, ΔΟΥ) (by appointment only) or

via a video call with a tax official through the myAADElive service (by appointment or subject to availability).

A sole proprietor may operate under their own legal name or register a distinct business name (εμπορικός τίτλος) in the Γ.Ε.ΜΗ registry (check name availability).

Sole proprietors must specify a primary business activity code from the ΚΑΔ directory during registration, along with any additional activity codes (if applicable) (more details here).

Licenses/permits: certain types of activities require sole proprietors to obtain a license or special permit.

Intellectual property protection (guide): sole proprietors can obtain patents (δίπλωμα ευρεσιτεχνίας) and/or register trademarks (εμπορικό σήμα).

Bank account: sole proprietors need to open a bank account to keep proper records of their business income and expenses; each account must be registered with the tax authorities via the AADE service (instructions).

Single-entry method (απλογραφικό λογιστικό σύστημα): a simplified accounting method that only records the sole proprietor's income and expenses. This is the default method.

Double-entry method (διπλογραφικό σύστημα): a more comprehensive accounting method where each transaction is recorded as both a debit and a credit, forming the basis for formal financial statements. This method becomes mandatory if the sole proprietor loses their micro-enterprise status (πολύ μικρών οντοτήτων), meaning their annual turnover exceeded EUR 1,500,000 for two consecutive financial years.

Personal income tax (Φόρος Εισοδήματος Φυσικών Προσώπων) is payable based on total income (from both commercial activity and other sources / other types of income) at the following progressive rates:

Deductions are available for documented business expenses along with losses that can be carried forward for a period of up to five years. The regulations also mandate that a portion of all spending (equivalent to 30% of annual income, at least EUR 20,000) must be transacted using electronic payments methods. If the amount actually spent electronically is less than this required figure, the difference is subject to an additional tax of 22% (Clause 6, Article 15 of the Tax Code of Greece).
​Income tax returns (Δήλωση φορολογίας εισοδήματος) are filed only online using Form E1 (FAQ; filing guide) along with the Statement of Financial Data from Business Activity (Κατάσταση οικονομικών στοιχείων από επιχειρηματική δραστηριότητα) using Form E3 (FAQ; filing guide). By default, spouses file a joint income tax return. One spouse is designated as the filer responsible for submission, though each remains individually liable for the payment of their respective share of the tax liability. Separate tax returns can be filed if at least one spouse submits an online notification of intent to file separately (Γνωστοποίηση χωριστής δήλωσης έγγαμων) before February 28 of the year when the tax return is due (FAQ (Clause 4, Article 67 of the Tax Code of Greece)).
The deadline for filing the tax return is from March 15 to July 15 of the year following the reporting year.
​Tax payment. An advanced tax payment is required, amounting to 55% of the total estimated annual tax liability. In the first year of entrepreneurial activity, the advance payment is reduced by 50%, resulting in a rate of 27.5%. The final tax liability is calculated the following year based on the submitted tax return, leading to either a tax surcharge or refund. Any outstanding tax balance is payable in eight equal monthly instalments: the first payment is due by the last business day of July, with the subsequent seven payments due by the last business day of each following month. A discount is offered for the full, one-time settlement of the outstanding amount by the deadline of the first instalment:

Additionally, a minimum tax rule is applied, where the liability is calculated on the basis of imputed income, derived from an analysis of the taxpayer's living expenses and acquired assets (including real estate) during the tax period.
Tax legislation establishes a rule for determining a sole proprietor's minimum imputed income, which is calculated by summing the following amounts (subject to certain exceptions):

Should the sole proprietor's actual declared income fall below this calculated minimum, the tax office may levy additional tax on the shortfall.

Social security contributions (εισφορές μη μισθωτών) are paid to the Unified Electronic Social Security Agency of Greece (Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης, e-EFKA) and cover pension and healthcare contributions. The monthly contribution amount varies depending on the selected category (2025 contribution rates):

The sole proprietor selects their contribution category annually by submitting an online application before 31 January of the current year (application guide). If no application is submitted, the previous year's category is automatically renewed. For the first five years of operation, a special category with a reduced monthly contribution is available (2025: EUR 146.79). An additional EUR 10 contribution to the Public Employment Service of Greece (ΟΑΕΔ) is also required.
​Contributions are payable online on a monthly basis. Payment deadline information is available on the e-EFKA portal; no separate reporting is required (FAQ).

Value added tax (Φόρος Προστιθέμενης Αξίας, Φ.Π.Α.) is payable by default from the moment of registering as a sole proprietor and submitting Form Δ211. Those with an annual turnover not exceeding EUR 10,000 can opt for a special small business tax regime (Ειδικό Καθεστώς Μικρών Επιχρήσεων), which exempts them from VAT filings and payment.
Once registered, the sole proprietor's AFM number prefixed with EL serves as a VAT number. Learn more about VAT.
​The standard VAT rate is 24%. Reduced rates of 13% and 6% apply to specific categories of goods and services.
A zero rate (0%) VAT applies to certain operations, such as rendering international services. Some types of services may also be exempt from VAT. Sole proprietors must follow the rules in place for record keeping and invoicing.
​VAT returns (Δήλωση Φ.Π.Α.) using Form F2 050 must be filed online via the myAADE portal no later than the last business day of the month following the end of the reporting period. The filing frequency depends on the accounting method used:

VAT payments are due before the last business day of the month in which the VAT return was filed. If the VAT amount due exceeds EUR 100, the payment may be split into two parts, with the first part due before the last business day of the month in which the return was filed, and the second part due by the last business day of the following month (FAQ).
​Furthermore, freelancers conducting transactions with counterparties from the EU are required to submit Recapitulative Statements (Ανακεφαλαιωτικών Πινάκων ενδοκοινοτικών συναλλαγών) using Form F4 (for the supply of goods or services to the EU countries) and Form F5 (for the acquisition of goods or services from the EU countries), indicating the counterparties' VAT numbers (verify the number). The reports are to be filed exclusively in electronic form via the myAADE portal. The filing deadline is no later than the 26th day of the month following the month in which such transactions were made. Learn more here.

The individual was not a tax resident of Greece for five out of the six years preceding their relocation

Prior to relocating to Greece, the individual was a tax resident of a member state of the European Union or the European Economic Area, or of a state with which Greece has a tax cooperation agreement in force

The individual provides services under an employment contract with a legal entity registered in Greece, or with a permanent establishment of a foreign company in Greece, or carries out independent entrepreneurial activity within the country

The individual undertakes to reside in Greece for a minimum period of two years

Independent Authority for State Revenue of Greece (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, ΑΑΔΕ).

Greek Government Services Portal (Gov.gr).

Unified Electronic Social Security Agency of Greece (Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης, e-EFKA).

General Commercial Registry (Γενικό Εμπορικό Μητρώο, Γ.Ε.ΜΗ.).

Hellenic Industrial Property Organization (Οργανισμός Βιομηχανικής Ιδιοκτησίας, OBI).

Income received via Solar Staff is declared using certificates and invoices, and in accordance with the offer agreement.