Freelance services contract with a self-employed professional (Greece)

Published byDocMuse

A business's contract with a freelancer in Greece: the services, independence in time, place and means, the fee, invoicing, confidentiality, copyright and termination. The independence terms matter: under Greek Law 2639/1998 the contract is presumed to hide employment if the freelancer works personally, exclusively or mainly for the same client for nine consecutive months. It records whether the freelancer has only one or two clients, in which case they are insured like an employee (Law 4387/2016, art. 39(9)), and whether the 20% tax withheld on invoices above €300 applies (art. 64 of Law 4172/2013).

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Common questions

Does a Greek freelance contract have to be filed with the Labour Inspectorate?

No. The 15-day notice to the Labour Inspectorate that Greek Law 2639/1998 originally required was abolished by Law 3846/2010. Since then the presumption runs the other way: the contract is presumed to hide employment if the freelancer works personally, exclusively or mainly for the same client for nine consecutive months. That is why the independence clause must hold in practice too: no fixed hours, no instructions on when, where and how to work, and the freelancer's own tools.

What changes when a Greek freelancer has only one or two clients?

Art. 39(9) of Greek Law 4387/2016 then applies: contributions are calculated as for an employee and split between the freelancer and the client, who declares the arrangement on the online service of e-EFKA, the social-insurance body. The contract asks the freelancer to state how many clients they have and to report any change. The rates and filing deadlines are worth checking with an accountant before signing.

When does the client withhold 20% tax from a Greek freelancer's fee?

When the services are among those art. 64 of Greek Law 4172/2013 lists — technical, management and consulting services among them — and the invoice's fee exceeds €300. The client withholds 20% and pays it to the state, and the freelancer offsets it against their own tax. The contract states whether the services are subject to withholding, so the invoices need no correcting later.