End-to-end engagement for Greek self-employed individuals (ελεύθεροι επαγγελματίες) and sole proprietors: categorise bank transactions, reconcile myDATA, apply EFKA deductions and τεκμήρια presumptive income rules, compute progressive tax on form E3, and file the E1 return via TAXISnet by the 30 June deadline.
Confirm the client is a natural person operating as a freelancer or sole proprietor (not a company — OE/EE/AE/EPE/IKE are out of scope). Verify ΓΕΜΗ / ΔΟΥ registration status, KAD activity code, years in business (affects τεκμήρια exemption and prepayment rate), and EFKA category selected by 31 January. Identify any dual income (employment + freelance) that would trigger combined bracket calculation.
Gather all income and expense evidence for the tax year. Cross-reference issued invoices and received expenses against myDATA — all documents must have been transmitted to ΑΑΔΕ's myDATA platform in real time or by the VAT deadline. Collect EFKA contribution statements and bank statements (National Bank of Greece, Alpha Bank, Piraeus Bank, Eurobank, Optima Bank, or fintech). Flag any invoices missing from myDATA before proceeding.
Categorise every bank transaction as Revenue, Deductible Expense, Depreciation, EFKA, or Exclude. Apply the EUR 500 cash payment rule (non-electronic payments above this threshold are disallowed). Apportion mixed-use items (home office, vehicle, phone/internet). Depreciate capital assets using statutory rates (buildings 4%, equipment 10%, computers/software 20%). Produce the draft E3 business income schedule showing gross revenue, deductible expenses, and net profit.
Compare the client's actual net profit from E3 against the statutory τεκμήρια deemed minimum under N.5073/2023 and ΚΦΕ Art. 28A–28Γ. The minimum is the highest of: employee-equivalent (EUR 9,960), plus 10% of labour costs up to EUR 15,000, plus 5% of revenue above the KAD sectoral average, capped at EUR 50,000. Apply exemptions if applicable: first 3 years in business, municipality under 1,500 inhabitants (50% reduction), or disability 67%+. If deemed income exceeds actual, advise on rebuttal evidence.
Apply the progressive income tax brackets to the higher of actual or deemed income (no EUR 777 employment reduction for self-employed). Age-based reductions apply: under-25 clients pay 0% on first EUR 20,000; ages 26–30 pay 9% on first EUR 20,000. Deduct EFKA contributions from taxable income before applying brackets. Calculate the 55% prepayment (50% for the first 3 years), which is billed alongside the current-year tax and creates a double-burden in year 1. Verify that τέλος επιτηδεύματος and εισφορά αλληλεγγύης are NOT included (both abolished).
Complete and submit the E1 income tax return via TAXISnet / myAADE by 30 June of the year following the tax year. Attach the E3 business income schedule. Confirm the payment schedule for any tax due: up to 8 monthly instalments beginning 31 July. Advise the client to retain all source documents (invoices, bank statements, EFKA statements) for at least 5 years in accordance with ΕΛΠ N.4308/2014.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Greece accountant for review.