Short answer: an e-shop in Greece is taxed like any other trading business. What changes are the digital obligations around it: myDATA (the e-invoicing platform of AADE, the Greek tax authority), IRIS (the Bank of Greece instant payment system), e-invoicing and, if you sell abroad, VAT in another country.
This guide has been updated for 2026 and covers what you need to get started, what you pay and the new obligations that did not exist two years ago.
What you need to start trading legally
| Step | What it means |
|---|---|
| KAD (activity code) | 47.91.71 — Retail sale via the internet (registered as your main or secondary activity code) |
| Registration with AADE | Sole trader or company (IKE, OE, EE or AE, the Greek equivalents of a private limited company, general partnership, limited partnership and public limited company) |
| GEMI | Registration with the General Commercial Registry, the Greek companies register |
| EFKA | Social insurance cover through EFKA, the Greek national social security fund, depending on your business form |
| Business bank account | Declared to AADE, for accepting electronic payments |
| myDATA | Electronic submission of invoices and receipts to AADE |
| IRIS | Must be offered as a payment method |
VAT: what you charge
| Rate | Where it applies |
|---|---|
| 24% | Standard rate — most products |
| 13% | Reduced — e.g. food, medicines, certain services |
| 6% | Super-reduced — e.g. books, newspapers |
The rate depends on the product. The sales channel makes no difference: whatever VAT a product carries on the shelf, it carries in the online basket too.
Selling to the EU: the €10,000 threshold
Up to €10,000 in annual sales to consumers in other EU countries, you charge Greek VAT. Above that, you owe VAT at the rate of the customer’s country, and that is where OSS (One Stop Shop) comes in: it lets you pay that VAT in a single return through Greece instead of registering in each country separately.
The threshold is a combined total for the whole EUand does not apply per country. This is the most common mistake e-shops make when they start selling abroad.
What has changed in the last two years
- myDATA — submitting invoices and receipts to AADE is now mandatory for every business. Your e-shop connects either through an e-invoicing provider or through a direct integration.
- IRIS — a mandatory payment method for Greek e-shops, with hefty fines. We have written in detail about what it means in practice for your e-shop.
- B2B e-invoicing — being phased in as mandatory for transactions between businesses. If you also sell wholesale, this applies to you.
- Annual business levy (telos epitideumatos) — abolished for sole traders. Companies still pay it, although its abolition has been announced.
Sole trader or IKE?
| Sole trader | IKE (private company) | |
|---|---|---|
| Setting up | Quick, low cost | More complex, higher cost |
| Liability | Your personal assets are on the line | Limited |
| Tax on profits | Personal income tax scale | Corporate income tax |
| Profit distribution | — | Additional dividend tax |
| Best suited to | Low turnover, low risk | Higher turnover, partners, risk |
There is no answer that is right for everyone. It depends on the turnover you expect, the risk in your sector and whether you have partners.
What all this means for building your e-shop
Most of the obligations above are handled inside the e-shoprather than at your accountant’s office: issuing the right invoices and receipts, the myDATA connection, IRIS at checkout, the correct VAT rates per product category and EU VAT handling if you sell abroad.
At WebMate we build WooCommerce e-shops with all of this set up from day one, plus ERP integration where needed.
Frequently asked questions
What activity code (KAD) do I need for an e-shop?
The main KAD (the Greek business activity code) for retail sale via the internet is 47.91.71. It is declared to AADE, the Greek tax authority, as your main or secondary activity code. If you also sell wholesale or provide services, you will need additional codes. Your accountant will choose the right ones based on exactly what you sell.
What VAT rate applies to e-shops?
The standard rate is 24%. Reduced rates of 13% (e.g. food, medicines) and 6% (e.g. books) also apply. The rate depends on the product and the sales channel makes no difference: the same product carries the same VAT in a physical shop and in an e-shop.
What is myDATA and does it apply to me?
myDATA is the AADE platform where all invoices and receipts are submitted electronically. It applies to all businesses. Your e-shop can connect either through an e-invoicing provider or through a direct integration between the platform and AADE.
Do I have to accept IRIS?
Yes. Greek e-shops are required to offer payment through IRIS, the Bank of Greece instant payment system, with significant fines for non-compliance. It is a payments rule and separate from your tax return, but compliance is checked.
I sell to other EU countries. What changes?
Up to the threshold of €10,000 in annual sales to consumers in other EU countries, you charge Greek VAT. Above that, you owe VAT at the rate of the customer’s country and you usually register for the OSS (One Stop Shop) scheme so you can pay it in a single return through Greece.
Do I pay the annual business levy (telos epitideumatos)?
The business levy has been abolished for sole traders. Companies (IKE, OE, EE, AE) still pay it, although its abolition has been announced. Check with your accountant what applies for the current tax year.
Sole trader or IKE for an e-shop?
A sole trader business is cheaper and quicker to set up, but income is taxed on the personal income tax scale and there is no separation between business and personal assets. An IKE (Greek private company) pays corporate tax on its profits plus further tax when dividends are distributed, but offers limited liability. The right choice depends on your expected turnover and risk.
Do I need a cash register for an e-shop?
If you sell only online, a cash register is usually not required, as long as invoices and receipts are issued correctly and submitted to myDATA. If you also have a physical shop or offer in-store collection, things change. Ask your accountant.
This article is for general information and does not constitute tax or accounting advice. Tax rules change, so for your own situation speak to your accountant. Last updated: July 2026.
Leave a comment