Business: Rules, sources and check dates
Income tax, VAT, e-invoicing, the digital transaction fee and platform commissions: the rules behind every business calculation.
No rule has been verified by a human yet. The status stays "unverified" until it is checked against the official source.
Unverified rules in this version: 45
income-tax-bands
Income tax on short-term rental income
The Article 40(4) scale of Law 4172/2013 for tax years 2025 and 2026, plus the 5% statutory expense deduction of Article 39(3)(a).
Status: unverifiedLast checked: v1.0.0
Rule
art40-4-scale
ν. 4172/2013, άρθρο 40 παρ. 4
Income from immovable property is taxed separately on a banded scale: 15% up to €12,000, 25% on €12,000.01–24,000 (from tax year 2026), 35% on €24,000.01–36,000 and 45% above €36,000. Tax is computed band by band, not at a single flat rate.
SourceLast checked:
art39-3a-deduction
ν. 4172/2013, άρθρο 39 παρ. 3 περ. α'
Where the lessor is a natural person, 5% is deducted for repair, maintenance, renovation or other fixed and operating costs of the property. It is a flat statutory allowance, not a deduction of actual expenses.
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art39-5-bank-payment
ν. 4172/2013, άρθρο 39 παρ. 5
Rent must be settled through a bank account of the lessor declared to AADE. If that condition is not met, the 5% deduction does not apply. This calculator does not check that condition.
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art39a-1-two-properties
ν. 4172/2013, άρθρο 39Α παρ. 1
Income of a natural person from the short-term rental of up to two properties, let furnished with no services other than bed linen, is income from immovable property taxed on the Article 40(4) scale.
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art39a-1-three-properties
ν. 4172/2013, άρθρο 39Α παρ. 1, τελευταίο εδάφιο
Where a natural person lets three or more properties short-term, the income is treated as business income. A different framework applies (books, expenses, VAT) rather than the Article 40(4) scale.
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Sources
- Income categories and income taxation in GreeceΑΑΔΕ / AADEThe page is dated 12 May 2025 and shows the scale with a €35,000 threshold.
- Law 4172/2013, Article 39 — Income from immovable propertyTaxheaven (κείμενο νόμου)
- Law 4172/2013, Article 40 — Tax rate on income from capitalTaxheaven (κείμενο νόμου)
- Law 5246/2025, Article 8 — Reform of the immovable property income tax scaleTaxheaven (κείμενο νόμου)
- Law 5073/2023, Article 27 — Income from short-term rental (Article 39A)Taxheaven (κείμενο νόμου)
Known conflicts
The upper limit of the 35% band appears as €35,000 in one source and €36,000 in another.
band-35k-vs-36k
Value: 35,000 €aade.gr
AADE's page (updated 12 May 2025) shows €12,001–35,000 at 35% and 45% above €35,000.
Value: 36,000 €taxheaven.gr
Law 5246/2025 (Article 8) sets, from tax year 2026, bands of €12,000.01–24,000 at 25% and €24,000.01–36,000 at 35%.
Choice: 35,000 €
The calculation uses the 2025 scale, which produces the higher tax, until the applicable scale is verified. The 2026 scale is shown alongside for comparison.
round-34-business-banking-marketing
Business money, deposits and commercial communication
Indicative checks for price history, commercial debt, deposit aggregation and advertising disclosure.
Status: unverifiedLast checked: v2026-10-27
Rule
r34-price-history
Decision 19138/2025; ordinary prior-price branch
The ordinary comparison requires complete price intervals for the preceding thirty days. Exceptions need separate assessment.
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r34-commercial-interest
Law 4152/2013; Your Europe rate table
Interest is assessed by covered rate period and unpaid principal, with recovery compensation separately identified where applicable.
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r34-deposit-aggregation
TEKE ordinary deposit limit and holder shares
Eligible ownership shares aggregate per depositor and licensed institution, not per account or brand.
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r34-creator-disclosure
SEE influencer-marketing guidance
Money or other benefits may create commercial communication. Self-regulatory guidance is not a complete legal assessment.
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r34-sme-scope
AADE cross-border SME scheme; A.1010/2026
The EU turnover limit alone is insufficient: national conditions and approved scheme registration also matter.
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r34-return-costs
Consumer law codification, articles 3th–3i
The worksheet concerns confirmed full-order withdrawal. Premium delivery choices and direct return costs are separated.
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Sources
- Price-reduction announcements: code and FAQsMinistry of Development
- Commercial late payment and national interest ratesEuropean CommissionThe stored Greek rate covers only 1 July–31 December 2026. Other periods are not filled by assumption.
- Greek late-payment framework: law 4152/2013Ministry of Rural Development and FoodHistorical official explanation of the national framework, not a live interest-rate table.
- Deposit coverage limitTEKE
- Covered deposits and joint holdersTEKE
- Influencer marketing: disclosure and decision flowchartSEE
- Cross-border small-enterprise VAT schemeAADE
- A.1010/2026: SME scheme procedureAADE
- Withdrawal and return costsEuropean Commission
- Consumer law codification: articles 3th–3iConsumer Ombudsman / Government Gazette
Known conflicts
No conflicts have been recorded for this rule set.
round-35-transport-property-rural
Travel, property, electricity claims and rural work
Sources and scope for buses, roaming, plot cleaning, appliances and agricultural machinery.
Status: unverifiedLast checked: v2026-10-27
Rule
r35-bus
Bus and coach passenger rights
Delay-based reimbursement/rerouting requires more than 120 minutes, not exactly 120. Terminal assistance has a separate threshold above 90 minutes. Reimbursement and rerouting are alternatives. The refund is the eligible fare portion you entered. Extra 50% is shown only for confirmed failure to offer the required choice in the terminal branch. A bus stop and a terminal have different rules. This worksheet does not automatically award terminal assistance or the extra 50% at a stop. Check article 19(4) and the circumstances.
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r35-roaming
Roaming scope and non-terrestrial networks
The scope snapshot covers Greek SIMs and travel in 2026. Confirm other dates, unknown networks or another SIM country. Special territories require a separate check. Ship/aircraft satellite or non-terrestrial networks are outside roam-like-at-home, even with a European destination. Costs below use only your confirmed quotes.
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r35-plot
Plot-cleaning declaration: scope and tasks
The 22 June extension applies only to 2026 and has expired. Confirm the framework/deadlines for another year. Mitos describes an ordinary 1 April–15 June window; this is not confirmation of next year’s dates. Legal role, settlement boundaries and forest-law status need confirmation with the municipality/competent authority. Ordinary farmland or a map pin alone cannot determine liability.
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r35-deddie
Damaged-appliance compensation procedure
The €600 ceiling belongs to a specific accidental low-voltage neutral-failure procedure assessed by DEDDIE. It is not a universal blackout payment or guaranteed reimbursement of quotes. Indicative count of 20 working days from the following day, using Mon–Fri and the sourced 2026 closure calendar. Confirm local closures or a different counting convention with DEDDIE; do not wait until the last day.
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r35-licence
Agricultural-machine driver and operator procedure
For renewal or loss use the complete official fee confirmed by the region, not copied first-issue fees. Mitos describes validity of 15 years or up to age 65. This worksheet does not issue a new expiry date; confirm the act and exact date with the region.
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r35-farm
Land-worker vouchers: withholding
The 10% redemption withholding is not final annual reconciliation; extra contributions may arise. Redemption cash is not final annual net income and insured days are not calculated.
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Sources
- Bus and coach passenger rightsEuropean Commission
- Regulation 181/2011: articles 19–23 and 27EUR-Lex
- Road passenger rights: enforcement directoryEuropean Commission
- Roaming scope and non-terrestrial networksEuropean Commission
- Moldova and Ukraine from 1 January 2026Council of the EU
- International roaming FAQsEETT
- Plot-cleaning declaration: scope and tasksMitos / Ministry of Climate Crisis and Civil Protection
- Cleaning and declaration extension through 22 June 2026Ministry of Climate Crisis and Civil Protection
- Damaged-appliance compensation procedureDEDDIE
- 2026 closure calendarBank of Greece
- Agricultural-machine driver and operator procedureMitos / Ministry of Rural Development
- Separate agricultural-machine registration servicegov.gr
- Land-worker vouchers: withholdinge-EFKA
- Land-worker contributions and annual reconciliationMinistry of Labour
Known conflicts
No conflicts have been recorded for this rule set.
vat-rates
VAT rates
The VAT rates the delivery calculation needs: food for delivery or takeaway, drinks, and the standard rate for the commission. The rate depends on the item and on how it is sold, so each value carries its own source.
Status: unverifiedLast checked: v0.1.0
Rule
VAT-01
AADE basic VAT rates; Circular 2005/2024
Food sold for delivery or takeaway falls under the reduced 13% rate, applied per item.
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VAT-02
Law 5073/2023; Circular 2005/2024
From 1 January 2024 alcoholic drinks in restaurant service fall under the standard 24% rate.
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VAT-03
Law 5073/2023, Law 5079/2023; PwC VAT summary
Non-alcoholic drinks sold as goods for takeaway or delivery fall under 13%, permanently from 1 July 2024. Water in the same category is reported at 13%.
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VAT-04
AADE basic VAT rates
The standard rate is 24% and applies to any supply not explicitly listed under the reduced rates. The platform commission VAT is based on it.
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VAT-05
Greek VAT Code, Article 30(1)
A business with a right of deduction offsets the VAT the platform charges on commission, provided there is a lawful invoice.
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Sources
- Basic VAT ratesAADE
- VAT in restaurants: new clarificationsTaxheaven (AADE Circular 2005/2024)
- Greece: other taxes (VAT)PwC
- Brief overview of the Greek VAT regimeTaxLaw.gr
Known conflicts
No conflicts have been recorded for this rule set.
mandatory-e-invoicing-2026
Mandatory e-invoicing
Check which implementation period applies to you and the transition deadlines.
Status: verifiedLast checked: v2026-09-30
Rule
period-threshold
Α.1128/2025 άρθρο 2, όπως τροποποιήθηκε με Α.1197/2026· ΑΑΔΕ FAQ
Period A covers entities with gross revenue above €1,000,000 on the 2023 income tax return. Other entities fall under Period B.
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period-dates
Α.1128/2025 άρθρο 2, όπως τροποποιήθηκε με Α.1197/2026
Period A began on 2 March 2026. Period B begins on 2 November 2026.
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transition-window
Α.1197/2026, άρθρο μόνο
For Period B, gradual compliance and parallel use of previous issuing methods are permitted from 2 November 2026 through 31 January 2027 only if a declaration is filed on time and provider or timologio use starts no later than 2 November 2026.
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digital-channels
Ν. 4308/2014 άρθρο 14· Α.1128/2025· ΑΑΔΕ FAQ
Accepted methods are a licensed provider or AADE's timologio application (myDATAapp is also available). ERP on its own is not an accepted e-invoice issuing method after the transition period.
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timologio-declaration-window
Α.1129/2025 άρθρο 3, όπως εφαρμόζεται στη Β΄ περίοδο
The timologio use declaration is due within ten days of starting to use the application. For a 2 November 2026 start, the deadline is 12 November 2026.
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Sources
- Decision A.1197/2026, Government Gazette B 5905 — revised mandatory e-invoicing timelineΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public RevenueSets the second-period start to 2 November 2026 and allows gradual compliance through 31 January 2027, subject to a timely declaration and a service start date no later than 2 November.
- Mandatory e-invoicing — frequently asked questionsΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public RevenueConfirms the €1,000,000 threshold based on gross revenue for tax year 2023 and the accepted issuing channels.
- Decision A.1129/2025 — e-invoicing use declarationsΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public RevenueProvides a ten-day deadline for declaring use of the timologio application after use begins.
Known conflicts
No conflicts have been recorded for this rule set.
digital-transaction-fee-2026
Digital transaction fee
An indicative estimate for sales of movable goods and standard commercial leases.
Status: unverifiedLast checked: v2026-10-24
Rule
movable-goods-sale
Ν. 5177/2025, άρθρο 9 παρ. 5–6
Sales of movable goods and intangible assets are subject to 2.40% when all parties are individuals acting in their business and the sale is for that business, or when at least one party is a legal person under Article 45(a) or (b) of the Income Tax Code. Otherwise the rate is 3.60%. The seller files and remits the fee.
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commercial-property-lease
Ν. 5177/2025, άρθρο 7; ΑΑΔΕ FAQ, Μάιος 2026, ερωτήσεις 9–10
A 3.60% fee applies to agreed rent for commercial property in Greece when the lease is not subject to VAT. For a standard lease between private landlords or businesses, the landlord is liable and reports the fee with the income-tax return.
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monthly-declaration-deadline
Ν. 5177/2025, άρθρο 4 παρ. 1
For transactions under Articles 6–20 that are reported monthly, filing and payment are due by the last day of the following month. Property leases follow a separate reporting method.
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Sources
- Law 5177/2025, as amended — Digital Transaction FeeΑΑΔΕ — Νομοθετική πληροφόρησηArticles 4, 7 and 9: deadlines, commercial leases and sales of movable goods.
- Tax questions and answers handbook, May 2026ΑΑΔΕClarifies the 3.60% rate on commercial leases, the liable party and the filing method.
- Digital transaction fee serviceΑΑΔΕThe service gives the last day of the following month as the deadline for transactions reported monthly.
Known conflicts
No conflicts have been recorded for this rule set.
company-formation-costs-2026
Company formation costs
Separate official e-OSS fees from your own professional-service quotes.
Status: unverifiedLast checked: v2026-10-24
Rule
eyms-formation-fees
ΚΥΑ 38164/2025, ΦΕΚ Β΄ 2639/29.05.2025, Παράρτημα Ι
For formation through e-OSS, the company formation fee is €18 for IKE, EPE and SA and €15 for OE and EE. If the name/title must be reviewed by the G.E.MI. service, add €10. SA formation also incurs a Competition Commission fee equal to 1‰ of capital.
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Sources
- Joint Decision 38164/2025, Gazette B 2639 — e-OSS formation costsΥπηρεσία Μίας Στάσης / Γ.Ε.ΜΗ.Appendix I sets an €18 e-OSS formation fee for IKE, EPE and SA and €15 for OE and EE. It also lists €10 if a name/title review is required and a 1‰ Competition Commission fee on SA capital.
- Official e-OSS formation cost calculatorΥπηρεσία Μίας Στάσης / Γ.Ε.ΜΗ.The official platform asks for legal form, founder count and capital. Confirm the final amount there before paying.
Known conflicts
No conflicts have been recorded for this rule set.
pos-payment-fees
POS and payment fee comparison
Compare estimated monthly fees from turnover and average transaction size.
Status: unverifiedLast checked: v2026-10-24
Rule
viva-consumer-card-rates
Viva pricing page, effective 3 September 2026; monthly changes may apply
For domestic/EEA consumer cards, Viva lists 1.69% with a €0.03 minimum per in-person transaction and 2.19% + €0.24 for online/phone payments. Domestic consumer transactions up to €20 show a special 0.50% rate.
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stripe-eea-card-rates
Stripe Greece pricing page, checked 24 October 2026
Stripe lists 1.5% + €0.25 for standard online EEA cards and 2.8% + €0.25 for premium EEA cards.
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Sources
- Viva.com pricing for GreeceViva.comThe site says pricing effective 16 September 2026 and subject to monthly change. Profiles here are limited to domestic/EEA consumer cards.
- Stripe pricing for GreeceStripeIndicative online EEA card rates; other countries, card types and currency-conversion fees differ.
Known conflicts
No conflicts have been recorded for this rule set.
platform-commissions
Delivery platform commissions
There is no public rate card. The figures here are press reports for Greece with their year and source, and serve only as orientation. The rate in the contract always prevails.
Status: unverifiedLast checked: v0.1.0
Rule
PC-01
Wolt Greece Marketplace Addendum, §3.2 (effective 4 Feb 2026)
Commission is a percentage of the product price including VAT, after merchant-funded discounts. The merchant's own self-delivery charge is included in the base.
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PC-02
efood partner sign-up / Wolt partner terms
The platforms publish no public commission rate card; the charge is set in each merchant's partnership contract.
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PC-03
Press reports, 2020–2024
Press reports give different ranges by year and service package: 22–25% + VAT for efood GO and 24–26% + VAT for Wolt in 2020, a 27% base in a restaurant example in 2021, and 27–30% for small independent businesses in 2024. These are not one rate card.
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PC-04
Press report, 2021; AADE standard VAT rate
VAT at the standard rate (24%) is charged on the commission. A business entitled to deduct input VAT offsets it, which is why it is shown separately from the margin.
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Sources
- Greece Marketplace Product Addendum (effective 4 Feb 2026)WoltDefines the commission base as the VAT-inclusive price.
- Restaurant partner sign-upefoodPublishes no numeric rate.
- Box terms of useBoxNo merchant commission rate was found.
- Wolt and efood GO keep 25% of the order valueEconomix.gr
- Restaurants pay up to 33% commission to delivery platformsCapital.gr
- Restaurants: the level of Wolt and efood commissionsPowergame.gr
Known conflicts
efood: the published percentages disagree with each other.
PC-C1
Value: 22–25 + ΦΠΑeconomix.gr
efood GO, 2020.
Value: 27 βάση, 33,4 συνολικά με ΦΠΑcapital.gr
Restaurant example, 2021. Includes VAT on the commission.
Value: 27–30powergame.gr
Small independent businesses, 2024. Reported jointly for efood and Wolt.
Choice: 30 €
For the owner, the conservative reading is the highest rate (30%), because it leaves less. The hint is shown as a 22–30% range and the disagreement is stated on the result.
Wolt: 24–26% in 2020 against 27–30% in 2024.
PC-C2
Value: 24–26 + ΦΠΑeconomix.gr
2020.
Value: 27–30powergame.gr
2024, small independent businesses.
Choice: 30 €
The tool does not pick a rate; it shows the 24–30% range and the upper end as the conservative reading.
Box: 10–12% at sign-up against 8% after the Skroutzfood integration, in the same source.
PC-C3
Value: 10–12economix.gr
Starting rate, 2020.
Value: 8economix.gr
After the Skroutzfood integration, 2020.
Choice: 12 €
The hint uses 8–12%; no newer published figure exists.
Commission base: VAT-inclusive or VAT-exclusive price?
PC-C4
Value: με ΦΠΑmerchant.wolt.com
Stated explicitly in the Wolt Greece marketplace addendum (2026).
Value: δεν ορίζεταιpartnersignup.e-food.gr
No public document defining the base was found for efood or Box.
Choice: με ΦΠΑ
The calculator uses a VAT-inclusive base for all platforms, which is the less favourable reading for the merchant, and states it as an assumption.
round-28-eu-compliance-tools
EU business and consumer compliance
First-pass checks for pay transparency, repair, environmental claims, platforms, packaging and corporate reporting.
Status: unverifiedLast checked: v2026-10-26
Rule
pay-transparency
Directive (EU) 2023/970; national measures to confirm
The directive provides pre-hire transparency, objective gender-neutral pay criteria, information rights and gender-pay-gap reporting for employers with at least 100 workers. Confirm Greek implementation separately.
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right-to-repair
Directive (EU) 2024/1799 Articles 1, 5, 6
The new manufacturer repair duties cover goods with repairability requirements under the EU acts in Annex II and apply outside the seller's liability period.
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green-claims
Directive (EU) 2024/825; application 27 September 2026
Avoid generic environmental claims without recognised performance and product-neutrality claims based only on emissions offsets.
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platform-work
Directive (EU) 2024/2831; transposition by 2 December 2026
The directive covers algorithmic management and an employment presumption based on facts indicating direction and control. National transposition is not represented as complete here.
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ppwr
Regulation (EU) 2025/40; application 12 August 2026
The Regulation applies from 12 August 2026. Many technical, reuse and harmonised-labelling duties have transition dates.
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csrd
Directive (EU) 2022/2464, as amended by Directive (EU) 2026/470
The updated EU scope test uses an average above 1,000 employees and net turnover above €450 million, alongside corporate/group structure and transition rules.
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cbam
Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083
From 2026, a cumulative 50-tonne threshold applies to cement, iron/steel, aluminium and fertilisers. The mass threshold does not cover electricity or hydrogen.
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eudr
Regulation (EU) 2023/1115 as amended by Regulation (EU) 2025/2650
Most businesses apply the main duties from 30 December 2026 and most micro/small businesses from 30 June 2027. Product scope and exceptions depend on current Annex I.
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Sources
- Directive (EU) 2023/970 on pay transparencyEuropean UnionEU directive. Confirm national implementation and any Greek details against the current Government Gazette.
- Directive (EU) 2024/1799 on repair of goodsEuropean UnionManufacturer repair obligations apply only to goods with repairability requirements listed in Annex II.
- Directive (EU) 2024/825 on empowering consumers for the green transitionEuropean UnionApplies from 27 September 2026. Product neutrality claims based on carbon offsets are prohibited as a general product claim.
- Directive (EU) 2024/2831 on platform workEuropean UnionTransposition deadline is 2 December 2026. Greek transposition remains to be confirmed.
- Regulation (EU) 2025/40 on packaging and packaging wasteEuropean UnionApplies from 12 August 2026. Harmonised labelling and individual duties have different transition dates.
- Notice C/2026/3084 — Guidance on the PPWREuropean CommissionEuropean Commission interpretative guidance on applying the Regulation.
- Directive (EU) 2026/470 — sustainability reporting amendmentsEuropean UnionThe updated EU scope depends on employee count and net turnover; confirm Greek transposition and transitional provisions.
- Directive (EU) 2022/2464 on corporate sustainability reportingEuropean UnionCore CSRD framework, as subsequently amended.
- Regulation (EU) 2025/2083 simplifying CBAMEuropean UnionSets a single 50-tonne mass threshold for cement, iron/steel, aluminium and fertilisers. Electricity and hydrogen are outside that threshold.
- Regulation (EU) 2023/956 establishing CBAMEuropean UnionCarbon border adjustment mechanism, as amended.
- Regulation (EU) 2025/2650 amending EUDR obligationsEuropean UnionMoves most obligations to 30 December 2026 and most micro/small operators to 30 June 2027.
- Regulation (EU) 2023/1115 on deforestation-free productsEuropean UnionLists relevant commodities/products and due-diligence duties; check the current Annex I.
Known conflicts
No conflicts have been recorded for this rule set.
round-29-household-money-and-enforcement
Household money and enforcement
Indicative calculations with rules and amounts that require confirmation with the responsible authority.
Status: unverifiedLast checked: v2026-10-26
Rule
Sources
- Law 5209/2025, Gazette A 100/13 June 2025 — Road Traffic CodeΕθνικό Τυπογραφείο / National Printing Office (index mirrored by Elinyae)Law text and amendment index; check for later amendments before publishing amounts.
- Law 5209/2025, Article 24 — SpeedingTaxheaven (law text reproduction)Secondary reproduction of the statutory article.
- Law 5209/2025, Article 46 — Driving under the influenceTaxheaven (law text reproduction)Secondary reproduction of the statutory article.
- Law 5209/2025, Article 107 — Objections and fine certificationTaxheaven (law text reproduction)Secondary reproduction of the statutory article; check deadlines on the citation.
- Law 5209/2025, Article 110 — Driver conduct control systemTaxheaven (law text reproduction)No reproduction or estimate of ΣΕΣΟ points.
- Road Traffic Code, Article 38 — Stopping and parkingGlavopoulos (commentary)Secondary presentation of parking rules.
- ΣΕΣΟ penalty-points certificateΕλληνική Κυβέρνηση / Hellenic GovernmentOfficial source for a driver's personal points certificate.
- Platform opens for flat-rate VAT refunds to special-regime farmersLawspot (AADE announcement coverage)Secondary coverage of an AADE announcement: 6%, 2025 documents, 15 December 2026 deadline and 2025 statistics.
- Retroactive inclusion of farmers in the special VAT regimeTaxheavenSecondary guidance on re-entry related to Measure 23.
- Special-regime farmer VAT refund — Article 48 VAT CodeAgrotyposSecondary description of the rule and caps; cross-check against official text.
- Law 5246/2025, Article 4 — Electronic spending and tax reductionsTaxheaven (law text reproduction)Law text reproduced by a secondary site; verify against the Gazette/AADE.
- Circular 8934/27 March 2026 — €920 minimum wageTaxheaven (ministerial circular coverage)Secondary source for the 2026 base; confirm against the ministerial decision/Gazette.
- Minimum deemed net income for sole proprietorshipsTaxheavenSecondary technical summary; confirm the consolidated Income Tax Code article number.
- Law 5246/2025, Articles 5–6 — Reductions and mothersTaxheaven (law text reproduction)Secondary reproduction of legislation.
- 19 October 2026 consultation — proposed changes to deemed incomeTaxheavenConsultation proposal, not an enacted rule.
- Real estate transfer tax guideΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public RevenueOfficial guide to transfer tax and first-home exemptions.
- Transfer-tax exemption for a first-home purchaseΕλληνική Κυβέρνηση / Hellenic GovernmentOfficial description of exemption conditions.
- Registration fees for deedsΕλληνικό Κτηματολόγιο / Hellenic CadastreOfficial fee notice; indicative percentage does not apply to every transaction.
- Property purchase and transfer-tax guideΠΟΜΙΔΑ / Hellenic Property FederationSecondary guide; fees and fixed charges require a current notary quote.
- Property purchase costs: indicative 2026 chargesInsuranceMarketSecondary source for indicative costs; not an official rate schedule.
- Dismissal compensationΕπιθεώρηση Εργασίας / Hellenic Labour InspectorateOfficial scale, cap and one-sixth uplift.
- How dismissal compensation is calculatedΕλληνική Κυβέρνηση / Hellenic GovernmentOfficial answers for workers and employers.
- 2026 minimum monthly and daily wagesΥπουργείο Εργασίας και Κοινωνικής Ασφάλισης / Ministry of Labour and Social SecurityOfficial page for the €41.09 daily wage from 1 April 2026.
- Severance table with transitional 17-year additionΚέντρο Πληροφόρησης Εργαζομένων και Ανέργων / KEPEASecondary table; the transitional addition requires an individual check.
- Regular employee leaveΕλληνική Κυβέρνηση / Hellenic GovernmentOfficial description of leave entitlement and scale.
- Leave pay and leave allowanceΕπιθεώρηση Εργασίας / Hellenic Labour InspectorateOfficial source on leave pay/allowance; exit calculations need payroll review.
- Annual leave — explanation and calculatorKEPEASecondary explanation and comparison point.
- 2026 university transfer application windowΥπουργείο Παιδείας, Θρησκευμάτων και Αθλητισμού / Ministry of EducationOfficial notice: applications ran 24 September–2 October 2026.
- 2026–2027 university transfer resultsΥπουργείο Παιδείας, Θρησκευμάτων και Αθλητισμού / Ministry of EducationOfficial notice of results and objections through 12 November 2026.
- Official university transfer application systemΥπουργείο Παιδείας / Ministry of EducationOfficial application platform.
- 2026–2027 university transfer scoring guidePaideianetSecondary rubric source; verify against the 2027 circular before use.
Known conflicts
No conflicts have been recorded for this rule set.
round-30-bill-and-paperwork-tools
Bills, paperwork and work
Indicative checks with dated reference rates and visible items that need confirmation.
Status: unverifiedLast checked: v2026-10-26
Rule
Sources
- Two-zone reduced tariffΔΕΔΔΗΕ / HEDNOZone hours and €47.26 plus VAT activation fee. Reconfirm before publication.
- Gazette B 295/2025 — two-zone hoursOdigos tou Politi (secondary explainer)Secondary explanation of the Gazette. Check the Gazette itself before encoding.
- myHome EnterTwoΔΕΗ / PPCSupplier offer example; prices and discount are not a national rule.
- Energy prices and chargesΡΑΑΕΥ / RAAEYRegulated charges and published rates. The source notes republished charges from 1 August 2026.
- Electricity pricingΥπουργείο Περιβάλλοντος και Ενέργειας / Ministry of Environment and EnergyExplanation of bill components and taxes.
- Municipal fees 2026Δήμος Αχαρνών / Municipality of AcharnesLocal example only; does not replace another municipality's rate.
- Compare energy pricesΕλληνική Κυβέρνηση / Hellenic GovernmentOfficial service for comparing offers and charges.
- Mandatory motor insurance FAQsΤράπεζα της Ελλάδος / Bank of Greece (gov.gr) Official guidance on third-party liability and compulsory insurance.
- Law 5113/2024, Article 23 — uninsured-vehicle penaltiesTaxheaven (law text mirror)Law text on a private site; confirm against the National Printing Office.
- Joint Ministerial Decision 94798 EX 2025 — natural-disaster coverTaxheaven (secondary publication)Secondary summary of exemptions; verify against Gazette B 2706/2025.
- Secondary legislation on mandatory natural-disaster coverBernitsas Law (legal briefing)Legal summary, not a primary legal text.
- Law 5317/2026, Article 71 — distance-sales withdrawalTaxheaven (law text mirror)Private law mirror; confirm against the National Printing Office.
- Law 2496/1997, Article 8 — insurance term and terminationLawspot (law text mirror)Five-year claims history does not require an insurer to give a discount; confirm current rules.
- Withholding and advance-tax returnΑΑΔΕ / Independent Authority for Public RevenueReturn and remittance deadline.
- Withholding-tax return guidanceΑΑΔΕ / Independent Authority for Public RevenueOfficial guidance on service categories and returns.
- Law 4172/2013, Article 64 — withholding ratesΑΑΔΕ / Independent Authority for Public RevenueIncome Tax Code text at AADE; read together with Article 62 for covered payments.
- Personal income-tax return E1/E2/E3ΑΑΔΕ / Independent Authority for Public RevenueAnnual-return source; credit treatment depends on assessment.
- DOATAP feesΔΟΑΤΑΠ / Hellenic National Academic Recognition and Information CentreFees in force from 1 December 2024 according to the source.
- First-cycle qualification application processΔΟΑΤΑΠ / Hellenic National Academic Recognition and Information CentreApplications are through eDoatap; the 1–8 week duration is a service estimate.
- DOATAP frequently asked questionsΔΟΑΤΑΠ / Hellenic National Academic Recognition and Information CentreDistinguishes academic from professional recognition.
- Recognition of first-cycle academic qualificationsΕθνικό Μητρώο Διοικητικών Διαδικασιών / National Registry of Administrative Public ServicesRegistry administrative deadline; not a guarantee of completion.
- Recognition of professional qualificationsEUGO / Ministry of Digital GovernanceOfficial ATEEN procedure under Presidential Decree 38/2010.
- ATEEN e-paravolo instructions, 8 July 2026Υπουργείο Παιδείας / Ministry of EducationOfficial instructions with codes 1388/1386/1387; older pages differ.
- Registration of a death occurring in GreeceΕθνικό Μητρώο Διοικητικών Διαδικασιών / National Registry of Administrative Public Services24-hour burial / three-working-day cremation deadlines; free procedure.
- Survivor pension after a pensioner's deathΕθνικό Μητρώο Διοικητικών Διαδικασιών / National Registry of Administrative Public ServicesApplication procedure and indicative duration; not a guaranteed award.
- Tax obligations arising from a deathΑΑΔΕ / Independent Authority for Public RevenueTax register, D210 and record updates.
- Final income-tax return for a deceased personΑΑΔΕ / Independent Authority for Public RevenueFinal E1/E2/E3 obligations according to the guide.
- Inheritance taxΑΑΔΕ / Independent Authority for Public RevenueCurrent AADE guide says nine months; older gov.gr source says six.
- Filing an inheritance-tax returnΕλληνική Κυβέρνηση / Hellenic Government (older page)Older page says six months; keep the conflict visible.
- Joint bank accounts and inheritanceTaxLaw.gr (legal commentary)Legal commentary; €1,500 is not an automatic no-probate release threshold.
- Vehicle transfer by inheritanceΕλληνική Κυβέρνηση / Hellenic GovernmentFees and procedure for an inherited car or motorcycle.
- Cadastre servicesΕλληνικό Κτηματολόγιο / Hellenic CadastreRegistration of deed and relevant deadline; confirm application to the case.
- Law 4356/2015, Article 7 — dissolution of cohabitation agreementLawspot (law text mirror)Text on a private legal site; verify against the Gazette.
- Law 4356/2015, Article 8 — inheritance rightsTaxheaven (law text mirror)Law text on a private site.
- Law 4356/2015, Articles 9–11 — children and parental responsibilityLawspot (law text mirror)Private law mirror; confirm consolidated provisions.
- Partner rights after Law 5303/2026MCAouni Law (legal commentary)Commentary on contested inheritance interpretation; lawyer review required.
- Inheritance taxΑΑΔΕ / Independent Authority for Public RevenueInheritance-tax categories and scales.
- Divorce by mutual consentΕθνικό Μητρώο Διοικητικών Διαδικασιών / National Registry of Administrative Public ServicesAdministrative divorce procedure for comparison.
- Law 5053/2023 — sixth working dayLambadarios Law (legal briefing)Legal summary, not an official law text.
- Labour reform: four-day week and 13-hour dayIus Laboris (legal briefing)Secondary legal source; the Gazette text for Law 5239/2025 was not available in the research.
- Law 5239/2025 — published provisionsRSM Greece (professional briefing)Professional summary, not a primary legal text.
- Overwork and overtime payΕπιθεώρηση Εργασίας / Hellenic Labour InspectorateOfficial pay guidance; check the current version.
- Part-time worker rightsΕλληνική Κυβέρνηση / Hellenic GovernmentOfficial general part-time employment guidance.
Known conflicts
No conflicts have been recorded for this rule set.
round-31-rights-in-practice-tools
Rights in practice and everyday decision tools
Guides and calculations with explicit dates, sources and cases that need confirmation.
Status: unverifiedLast checked: v2026-10-26
Rule
Sources
- Law 4537/2018, Articles 71–74Hellenic Government / Lawspot text mirrorThe linked text is a secondary mirror; liability assessment needs specialist review.
- Law 5019/2023, Article 22Taxheaven / Hellenic Bank AssociationSecondary sources for the €1,000 cap; confirm the current legal text.
- Regulation (EU) 2024/886European UnionPrimary source for verification of payee.
- Instant payments and verification of payeeEuropean Central Bank
- Complaints about credit institutionsBank of Greece
- Report online fraudHellenic Government
- VAT place of taxationEuropean Commission
- VAT invoicingEuropean Commission
- VAT and VIES returnsAADE
- OSS registration and rulesEuropean Commission
- Cross-border special small-business regimeAADE
- European Health Insurance Carde-EFKAThe page was unavailable during research; delivery/validity details are from indexed extracts.
- Planned medical care abroadEOPYY National Contact Point
- Unplanned healthcare during temporary staysEuropean Union
- GDPR Article 12GDPR text mirrorSecondary mirror of the regulation.
- Report a personal-data-law violationHellenic Government / HDPA
- Greek supervisory authority fine for obstructing accessEuropean Data Protection Board
- Birth registrationHellenic Government
- Birth allowanceOPEKA / Hellenic GovernmentConflicts with an older registry page stating €2,000.
- A21 child benefit FAQsOPEKA
- Maternity benefit for employeese-EFKAThe salaried application deadline was not confirmed.
- Supplementary maternity protectionDYPA
- Parental and family leaveHellenic Government / Labour Inspectorate
- Name and baptism declaration for a minorHellenic Government
- Dependent children in E1AADE
- GAIA agricultural tariffPublic Power Corporation (DEI)
- Agricultural electricity tariffPublic Power Corporation (DEI)
- GAIA tariff frameworkMinistry of Environment and Energy
- Agricultural diesel relief at the pumpMinistry of Rural Development and Food
- Law 5336/2026, Article 43 — professional farmerTaxheaven (secondary legal text host)Secondary host; confirm against the official Gazette / National Printing Office.
- MAAE registration certificateMITOS National Registry of Administrative Public Services
- 2026 OSDE and proposed 2027 MAAE conditionMinistry of Rural Development and FoodThe 2027 prerequisite is a proposal, not an enacted rule.
- Special VAT regimes for farmersAADE
- Farmer insurance categoriese-EFKA
- Public consultation on tax measuresMinistry of National Economy and FinanceThe €20,000 zero-rate band was a consultation draft.
- Hellenic Financial OmbudsmanHellenic Financial OmbudsmanConfirm the filing limit before relying on it.
- LPG system installation/removal declarationHellenic Government
- Excise duties on fuelsMinistry of National Economy and Finance
- Fuel price observatoryMinistry of Development fuel-price observatory
- Changes to civil registry recordsMITOS National Registry of Administrative Public ServicesSource for late-declaration fees; confirm the applicable case.
- Birth allowanceHellenic Government
- Maternity benefit for non-employeese-EFKA
- Parental leave benefitHellenic Government
- Initial municipal registration of a minorMITOS National Registry of Administrative Public Services
- Baptism declaration for a minorHellenic Government
- AADE Circular E.2014/2026 on the farmers' special VAT regimeAADE
- CJEU C-70/25 bank-fraud case summaryNomika Epilekta (secondary case summary)Not the judgment text; do not treat as a verified rule.
- GDPR Articles 15 and 21GDPR text mirrorSecondary mirror of the regulation.
- Ministerial Decision 291957/2022 on LPG conversionsTaxheaven (secondary legal text host)Secondary source; confirm the Government Gazette and KTEO requirements.
- LPG cost and consumption guideAutoTriti (secondary automotive guide)Prices and tank interval are indicative and need confirmation.
Known conflicts
No conflicts have been recorded for this rule set.