Contract for work or services between businesses (Greece)

Published byDocMuse

A contract between businesses in Greece for a piece of work or for services: what is and is not included, timing, the fee with e-invoicing, acceptance and objections, liability and its cap, copyright, termination. It states at the outset whether the contractor owes a result (a contract for work under art. 681 of the Greek Civil Code) or only careful performance of services — the choice that decides liability for defects. Late payment carries the interest and the €40 of Greek Law 4152/2013.

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Common questions

When is a deal a contract for work, and when a contract for services?

It is a contract for work (art. 681 of the Greek Civil Code) when the contractor promises a result — a working website, a study, an installation — and is liable if it is not achieved or has defects. Under a services contract the contractor owes diligence, not a particular result, as a consultant or a support service does. The choice decides liability for defects and, when the contractor is an individual, weighs on whether the relationship is really employment.

Must the contractor issue an electronic invoice in Greece?

Yes. E-invoicing between businesses has been mandatory since 2 February 2026 for those with revenue above €1 million in 2023, and since 1 October 2026 for all others, with a transition period to 31 December 2026. The invoice is issued through a certified provider or AADE's free apps (timologio, myDATAapp) and transmitted to myDATA.

Who owns the copyright in what the contractor creates?

The contract for work or services does not transfer it by itself. An assignment or licence of copyright is void unless made in writing (art. 14 of Greek Law 2121/1993), so the contract refers to a separate document setting out the rights, the use, the term and the pay. Without one, the client may have paid for a work it cannot use as intended.