Freelancing in Greece: EFKA and myDATA

In Australia you grab an ABN and start invoicing. In Greece you register, pay social security every month whether you earn or not, and send every invoice to the tax office in real time.

The short version

Freelancers (eleftheroi epangelmaties) register a business activity with AADE, the Greek tax authority, and are automatically insured with EFKA, the social security fund.
EFKA contributions are a fixed monthly amount based on the category you pick. In 2026 the lowest category is about €251 a month [4].
New freelancers get some tax breaks in their first years, including a halved first tax bracket and VAT exemption under €10,000 a year in turnover [1][2].
Every invoice is reported to myDATA. Since 2 November 2026, most businesses must issue B2B invoices electronically, with a transition period to 31 January 2027 [3].
Greek insurance years can count towards an Australian Age Pension under the Australia–Greece social security agreement [6].

First check you're allowed to freelance

Greek and other EU citizens can register as freelancers like any local. Many Greek-Australians take this route, which is one more reason to sort out citizenship by descent early.

On a non-EU passport, your residence permit has to allow self-employment in Greece. The digital nomad visa doesn't: it's for people working for employers or clients outside Greece, and it doesn't let you run a Greek business. A work and holiday visa is built around short-term jobs, not a business. Our moving to Athens guide sets out the visa routes. Get immigration advice before you register anything.

Registering a business activity

The Greek registration is closer to opening a small business than getting an ABN. It goes like this:

Get your AFM and TAXISnet codes. You can't do anything without them. See our guide to AFM, AMKA and gov.gr.
Find a logistis. A Greek accountant is practically compulsory for freelancers. They handle registration, VAT returns, myDATA, EFKA and your annual return. Fees vary with your turnover and how many invoices you issue, so get two or three quotes.
Choose your activity codes (KAD). These describe what you do, from graphic design to IT consulting. They affect your VAT treatment and some tax rules, so choose them carefully with your logistis.
Register the start of business (enarxi ergasion) with AADE online through myAADE. Your EFKA insurance starts automatically from the same date.
Choose your EFKA category and set up a way to pay each month.
Set up invoicing. Pick a certified e-invoicing provider or AADE's free tools (more below).
Open a business bank account or nominate one. Card payments and bank transfers are how Greece tracks income. Our banking guide explains the documents banks want.
Apply for the Article 5C regime if you've moved to Greece to start your business. It can halve your taxable business income for up to seven years [8].

EFKA: the monthly bill

This is where Greek freelancing differs most from Australia. You don't pay social security as a percentage of what you earn. You pay a fixed monthly amount based on an insurance category you choose, and it covers pension, health and unemployment cover.

There are six categories. You pick one by 31 January each year, and if you don't change it, you stay in last year's category [4][5]. Higher categories cost more and build a bigger Greek pension.

EFKA category	What we know for 2026
1st (lowest)	€251.26 a month, up from €244.65 in 2025 [4]
2nd	Higher; in 2025 it was €285.88, with €211 towards pension [5]
3rd to 6th	Each step costs more and buys a higher pension; check EFKA's current table
Deadline to change	31 January each year [4]

So even at the lowest category, you're paying about €3,000 a year before tax. Budget for it from day one, including in the slow months.

EFKA insurance also gets you into the public health system (EOPYY) once you have your AMKA. That matters because Australia has no reciprocal health care agreement with Greece, so Medicare won't help you here.

Tax and VAT for freelancers

Freelance profit is taxed on the same scale as salaries: 9% on the first €10,000, rising through 20%, 26%, 34% and 39% to 44% above €60,000 [7]. Your EFKA contributions are deductible from business income.

Breaks for new freelancers

AADE lists these for people starting out [1]:

The first bracket of the tax scale is cut by 50% for the first three years of activity, as long as annual gross business income doesn't exceed €10,000.
The advance tax payment (prokatavoli) is halved the first time you have business income.
No business levy for the first five years.
VAT exemption if your annual gross income is under €10,000.

Ask your logistis about the minimum presumed income rules too. Greece taxes most self-employed people on at least a set minimum income, regardless of what they declare, with exceptions. It's one of the first questions to ask when you're planning your first year.

The 5C regime for newcomers

If you weren't a Greek tax resident for five of the previous six years and you move to Greece to run a business, Article 5C can exempt 50% of your Greek business income for up to seven years. The deadline depends on when your business starts, so apply in the same year if you can [8]. Our guide to Greek tax for Australians has the full conditions.

VAT

The standard Greek VAT rate is 24%. A domestic small business VAT exemption applies to Greek businesses with turnover of €10,000 or less in both the current and previous year. It took effect on 28 January 2026 [2]. Once you go over, you charge VAT and file VAT returns.

If you invoice businesses in Australia or elsewhere outside Greece, VAT treatment depends on the service and the client. Many business-to-business services to clients abroad are outside Greek VAT, but your logistis has to set your invoices up correctly.

myDATA and e-invoicing

myDATA is AADE's digital platform. Every invoice and receipt you issue, and the income and expenses on them, is reported to it.

On top of that, Greece now requires B2B e-invoicing [3]:

Businesses with 2023 revenue over €1 million had to start on 2 March 2026.
All other businesses in scope had to start on 2 November 2026, with a transition period to 31 January 2027.
From 1 February 2027, in-scope invoices can no longer be sent to myDATA from ordinary accounting software alone.

You can issue e-invoices through a certified provider, AADE's free timologio app or the myDATAapp mobile app. Domestic B2B invoices, invoices to businesses outside the EU and invoices to government are in scope. Invoices to EU businesses and to consumers aren't in the mandatory e-invoicing scope, but they still have to be reported to myDATA [3].

Penalties are real. An invoice issued outside the approved channels is treated as if it was never issued. The fine is 50% of the VAT on it, or a set fine per audit for non-VAT transactions [3].

For a sole freelancer, the free AADE tools are often enough. If you invoice many clients, a provider that links to your logistis's software saves pain.

The Australian side

Your Greek years count towards an Age Pension

The Australia–Greece social security agreement started on 1 October 2008. It lets periods of Australian residence and Greek insurance be added together to qualify for an Australian or Greek age pension [6]. It doesn't cover health care.

Australia's Age Pension normally needs 10 years of Australian residence. Under the agreement, people with less can count Greek insurance periods, though the Australian pension is reduced while you're under 10 years. Claims can't be backdated, so lodge promptly when the time comes. Centrelink International Services is on 131 673 [6].

For Greek-Australians, this is a big deal. Years of EFKA contributions from Athens can add up to a second pension in retirement.

Super and the ATO

As a Greek freelancer, no one pays the superannuation guarantee for you. You can still make voluntary contributions to your Australian fund. See super while living overseas for the caps and the catches.

If you stay an Australian tax resident, your Greek freelance income must go on your Australian return too. There's no tax treaty yet, so confirm your residency status before you start invoicing.

A freelancer's first-year checklist

Budget at least €251 a month for EFKA from your start date [4].
Put aside money for tax, including the advance payment on next year's tax.
Keep every receipt. Card spending counts, and Greece expects residents to spend 30% of their income electronically.
Know your 5C deadline and your EFKA category deadline (31 January).
Talk to other freelancers. Join Cooee Greece, our Facebook group for Australians in Greece, at /join/. Ask who people use as their logistis and what it costs.

Freelancing in Greece: EFKA contributions, e-invoices and myDATA