Freelancers who issue invoices for services rendered

Thousands of employees, mostly young people, are formally paid as freelancers, but are in essence employees. They are the workers with the so-called "invoice pad". They may formally work as self-employed or freelancers, but they are essentially employees and their income is taxed as income from paid services, so they are practically tax-free.


To be taxed as a self-employed person with invoices for services rendered, the following 4 conditions must be met:

  •  to have his residence as his professional headquarters
  •  not to have commercial status, i.e. to provide services in which the element of advising or scientific, artistic and intellectual creation, the so-called liberal professions, prevails
  •  not to have a paid job at the same time
  •  there must be a written service contract or work contract with natural or legal persons or legal entities (either in Greece or abroad), which must be up to three; in case they exceed this number, seventy-five percent (75 %) of gross business income comes from one (1) of the natural or legal persons or legal entities receiving the services in question


In case you do not meet even one of the above four conditions, then your annual fees from the "invoice pad" are taxed as income from business activity, i.e. with 22% from the first euro up to 20,000 euros and 29% - 45% for the part of the annual fees above the level of 20,000 euros.


Understanding the peculiarities of this category, our office provides freelancers with the following services:

  •  Special pricing policy
  •  Information at regular intervals about the obligations arising from the status of employee with an invoice pad, as well as about the expenses that can be deducted by someone in this capacity
  •  Monitoring of the Register of Fixed Assets and Depreciation
  •  Accounting support (submission of VAT, declarations of subject to VAT - MYF, income)


For any further information or clarification, do not hesitate to contact us by phone at +30 210-6126958, or via email at This email address is being protected from spambots. You need JavaScript enabled to view it.. The Accounting Office of Roumelioti Dorita & Associates has the solution for your every financial problem.


The self-employed - freelancer, taxed as an employee

can deduct from his fees, for income tax, only the amounts of insurance contributions he has paid to the Single Social Security Entity - EFKA.

For the self-employed - freelancer, taxed as an employee

common expenses can be deducted in relation to the VAT part (e.g., public utility bills, mobile telephony, consumables expenses, etc.). For income tax these expenses will be subject to tax reform at the end of the year.