How to Become Self‑employed in Greece in 2026: D‑visa, AFM, GEMI, EFKA & Residence Permit Rules

Greece has become an increasingly attractive base for entrepreneurs, freelancers and independent professionals, and 2026 has brought meaningful legislative reform that reshapes how to become self‑employed in Greece legally. Law 5275/2026, published in the Government Gazette (FEK), has accelerated Single Permit digitisation, tightened business‑plan scrutiny for non‑EU applicants and updated the documentary requirements that sit behind every D‑visa and residence permit application. This guide walks through every registration, visa step and compliance obligation you need, from obtaining your AFM and Taxisnet credentials, through EFKA social‑security enrolment and GEMI company registration, to the final Single Permit application, so that you can begin trading lawfully in Greece with full confidence in 2026.

Quick‑Start Checklist: How to Become Self‑Employed in Greece

Before diving into the detail, use this six‑point action list to orient your planning. Each item is expanded in later sections.

1. Secure entry status. EU/EEA/Swiss nationals enter freely. Non‑EU nationals must apply for a D‑visa (national visa) at the Greek consulate in their country of residence before travelling.
2. Obtain an AFM. Visit your local DOY (tax office) or use the Gov.gr e‑service to receive a Greek Tax Identification Number (AFM) and activate your Taxisnet account.
3. Register with EFKA. All self‑employed persons must enrol with the Unified Social Security Fund (EFKA) before issuing their first invoice.
4. Choose a business form. Decide between a sole proprietorship (atomiki epicheirisi), freelancer status, or a private company (EPE/IKE/SA) and complete the corresponding registration.
5. Set up VAT & myDATA. Register for VAT (where required) and configure electronic invoicing through AADE’s myDATA platform.
6. Apply for the Single Permit. Non‑EU nationals must lodge their residence‑permit application within 30 days of arrival, supported by the documents listed in the checklist section below.

Who Can Become Self‑Employed in Greece, Nationality & Permit Basics

EU, EEA and Swiss Nationals

Citizens of EU member states, the EEA (Iceland, Liechtenstein, Norway) and Switzerland enjoy freedom of establishment under EU Treaty rights. No visa or work permit is needed. You may register as self‑employed immediately upon arrival. The only administrative obligation is to register with the local Aliens Department if you intend to stay longer than three months, after which you receive a certificate of registration. The EU Immigration Portal confirms that EU nationals working as self‑employed in Greece are subject only to the same registration requirements as Greek citizens.

Non‑EU Nationals, D‑Visa and the Entrepreneur Visa Greece Route

Can a foreigner start a business in Greece? Yes, but non‑EU nationals must first obtain a D‑visa (national visa for independent economic activity) from the Greek consulate in their home country. The D‑visa is issued for the specific purpose of self‑employment or entrepreneurship. Once in Greece, the holder applies for a Single Permit within the statutory window. The Hellenic Ministry of Migration and Asylum publishes the current list of required supporting documents and processing timelines on the official Greece immigration website.

Step‑by‑Step Process: How to Become Self‑Employed in Greece in 2026

Step 1, Obtain the Correct Visa (D‑Visa) or Entry Status

Non‑EU applicants must submit a D‑visa application at the competent Greek consulate. Required documents typically include a completed application form, a valid passport, passport‑sized photographs, proof of health insurance, evidence of sufficient funds, and a business plan outlining the proposed activity in Greece. Processing times vary by consulate but generally fall between four and twelve weeks. EU nationals skip this step entirely and proceed directly to AFM registration upon arrival.

Step 2, Get an AFM (Tax Identification Number) & Taxisnet Credentials

The AFM is the cornerstone of every financial and administrative transaction in Greece. To obtain one, you must visit the local DOY (tax office) with your passport, proof of address in Greece (such as a lease agreement or utility bill), and, if applicable, your D‑visa. Alternatively, new arrivals can authorise a representative to act on their behalf using a power of attorney (POA). Once the AFM is issued, you activate Taxisnet, the online portal of AADE (the Independent Authority for Public Revenue), which is needed to file tax returns, register for VAT, and access the myDATA invoicing platform. The Gov.gr portal provides step‑by‑step guidance on commencing a sole proprietorship and obtaining AFM/Taxisnet credentials.

Step 3, Decide Your Legal Form: Sole Proprietorship, Freelancer or Company

Choosing the right business structure is critical because it determines your tax treatment, social‑security contributions, accounting obligations and, for non‑EU applicants, the evidence you must present for your Single Permit. The three most common forms are the sole proprietorship Greece (atomiki epicheirisi), freelancer registration, and a private company (EPE, IKE or SA). The table below compares reporting and obligations by entity type.

For most single‑person service businesses (consulting, digital freelancing, creative work), the sole proprietorship is the fastest and cheapest route. Non‑EU entrepreneurs who plan to hire staff or need a corporate vehicle for contractual reasons may need to form a company, which in turn requires GEMI registration and a more detailed business plan for the permit file.

Step 4, GEMI / Greece Company Register Search & Registration

If you opt for a company structure, registration with the General Commercial Registry (GEMI) is mandatory. GEMI serves as the official Greece company register search platform, and certified extracts from GEMI are routinely requested as evidence of company standing for residence‑permit applications. Registration is completed online through the official GEMI portal or at a local Chamber of Commerce. You will need your AFM, articles of association (for EPE/IKE/SA), proof of a registered office address (a lease or ownership deed) and evidence of capital deposit where applicable. Once registered, your company is issued a unique GEMI number that appears on all official filings.

Step 5, EFKA (Social Security) Registration for Non‑Salaried Professionals

Every self‑employed person in Greece must register with EFKA (the Unified Social Security Fund) before commencing economic activity. EFKA registration is linked to your AFM and, for those who need it, your AMKA (Social Security Registration Number). Monthly contributions for self‑employed individuals are calculated based on income class and are collected via direct debit or e‑banking. EFKA registration is a strict prerequisite: you cannot legally issue invoices without it, and failure to register can result in penalties and complications during permit renewal. The official EFKA website sets out current contribution tables and registration procedures.

Step 6, Tax Obligations, VAT and myDATA Invoicing

Self‑employed professionals must fulfil ongoing tax obligations administered by AADE. If your gross revenue exceeds the applicable VAT threshold, or if your activity falls within a category that mandates VAT regardless of turnover, you must register for VAT and charge the standard rate on invoices. All invoices must be transmitted electronically to AADE through the myDATA platform, which creates a real‑time digital ledger of your transactions. Failure to comply with myDATA obligations can trigger fines and jeopardise your tax‑compliance standing, which is increasingly relevant to permit renewals under the 2026 reforms.

Step 7, Apply for the Single Permit (Post‑Arrival)

Non‑EU nationals must submit their Single Permit application to the competent Decentralised Administration (Αποκεντρωμένη Διοίκηση) within 30 days of entering Greece on a D‑visa. The application is now filed digitally in line with Law 5275/2026. Supporting documents are listed in the full checklist below. Typical processing times for the Single Permit range from two to four months, though this varies by region and caseload. The European Commission’s EU Immigration Portal and the Hellenic Ministry of Migration and Asylum both publish authoritative guidance on the required documentation and procedure.

Documentary Checklist: D‑Visa to Single Permit for Self‑Employed Applicants

The following table consolidates the documents typically required at each stage. Use it as a working checklist and verify current requirements against the official Greece immigration website before filing.

Is there a 2‑year work permit for Greece? The Single Permit for self‑employed activity is generally issued for an initial duration of up to two years, subject to renewal. Renewal requires proof of ongoing economic activity, tax compliance (including myDATA records) and up‑to‑date EFKA contributions. Under the new law for residence permit in Greece 2026, industry observers expect digital verification of tax and social‑security standing to become automatic at the renewal stage, reducing paperwork but raising the importance of real‑time compliance.

Costs, Timelines & Practical Examples for Self‑Employment in Greece

Example timeline, EU national: Arrive in Greece → obtain AFM and Taxisnet (1–5 working days) → register with EFKA (1–2 weeks) → commence activity. Total: approximately 1–4 weeks.

Example timeline, Non‑EU national: Submit D‑visa application at consulate (4–12 weeks processing) → travel to Greece → obtain AFM, register EFKA, complete GEMI if needed (2–4 weeks) → lodge Single Permit application (processing 2–4 months). Total from consulate submission to permit receipt: approximately 3–6 months.

2026 Legal Changes That Matter for Self‑Employed Professionals in Greece

Law 5275/2026, published in the Government Gazette (FEK), is the most significant piece of new law for residence permit in Greece 2026 to affect independent professionals. Its key provisions include the full digitisation of Single Permit applications, mandatory digital filing of supporting documents through the Ministry of Migration’s online platform, and revised scrutiny thresholds for business plans submitted by non‑EU self‑employed applicants.

Several related Joint Ministerial Decisions (JMDs) have activated specific aspects of the law. Industry observers note that JMD 46982/2025, which introduced stricter penalties for non‑compliance with registration obligations, remains in force and is now cross‑referenced in permit‑renewal assessments. The practical effect is that AADE and EFKA compliance records are checked digitally at the time of permit renewal, meaning any gaps in tax filings or social‑security contributions can trigger automatic flags.

What about the “3 years law in Greece 2026”? This commonly searched term typically refers to the minimum continuous legal residence required before certain long‑term permit categories, or, in some contexts, transitional provisions under the new framework, become available. It is distinct from the 5‑year residence permit route, which requires five years of lawful and continuous residence. Applicants should not conflate these timelines; the precise duration depends on the permit category and the applicant’s nationality.

Actionable takeaways from the 2026 reforms:

• File digitally from day one. Paper submissions are being phased out for Single Permit applications.
• Keep your myDATA ledger current. Real‑time invoice transmission to AADE is now effectively a condition for permit renewal.
• Prepare a stronger business plan. Non‑EU applicants should expect closer review of viability, projected revenue and employment plans.
• Monitor EFKA contributions. Arrears now surface automatically in the digital permit‑renewal workflow.

Practical Tips, Red Flags & When to Hire a Greek Professional

Engaging a qualified Greek accountant (logistis) early in the process is strongly advised. Before retaining one, ask:

• Do you handle myDATA e‑invoicing and monthly EFKA filings for self‑employed clients?
• What are your monthly fees, and do they include VAT‑return preparation?
• Can you provide an accountant declaration letter for my residence‑permit file?
• Are you familiar with the KAD codes for my industry, and can you advise on the correct classification?

Red flags to watch for:

• Missing EFKA registration. Issuing invoices without EFKA enrolment is illegal and will complicate any permit application.
• Incorrect KAD code. Selecting the wrong activity code can trigger VAT mismatches and AADE audits.
• Delayed AFM. Without an AFM you cannot open a bank account, sign a lease or register with EFKA, every other step depends on it.
• No registered business address. If your activity requires a physical seat (not all do), ensure you have a valid lease before your Single Permit interview.

Conclusion: Your Path to Self‑Employment in Greece in 2026

Understanding how to become self‑employed in Greece requires navigating a clear but multi‑step administrative pathway, from D‑visa and AFM through EFKA and GEMI to the Single Permit itself. The 2026 reforms under Law 5275/2026 have made digital compliance non‑negotiable, but they have also streamlined processes for applicants who prepare thoroughly. Assemble your documents early, engage a qualified Greek accountant and, for non‑EU applicants, ensure your business plan meets the heightened scrutiny now applied at both the Single Permit application and renewal stages.

Sources

1. Gov.gr, Start a Sole Proprietorship / AFM / Taxisnet Guidance
2. Hellenic Ministry of Migration and Asylum
3. AADE (Independent Authority for Public Revenue) / myDATA
4. EFKA (Unified Social Security Fund)
5. European Commission, EU Immigration Portal (Self‑Employed Worker – Greece)
6. Government Gazette (FEK), Official Law Texts
7. GEMI / General Commercial Registry