Dropshipping is an e-commerce model where the seller offers products without holding physical stock.
When a customer places an order, the seller forwards it to the supplier, who ships the product directly to the customer.
👉 The seller acts as an intermediary between supplier and buyer, earning the price difference.
| Scenario | Tax Treatment |
|---|---|
| Seller based in Greece, sales to Greek customers | Standard retail sale. VAT 24% applies. |
| Seller based in Greece, sales within the EU | Declared through the OSS (One Stop Shop). VAT depends on the customer’s country. |
| Seller based in Greece, sales outside the EU | Export – exempt from VAT. |
| Supplier outside the EU | Import duties and VAT apply when goods enter the EU. |
Why You Should Establish a Company in Greece
Practical and meaningful reasons for modern entrepreneurs
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🔹 1. Full Access to the European Union Market
Greece is a member of the European Union and the Eurozone, offering:
• Security and credibility within a stable European framework.
• Access to the single EU market (27 member states).
• No customs or import duties for intra-EU transactions.
• A European VAT number that instantly enhances business trust.
👉 Doing business within the EU makes payments, logistics, and partnerships far smoother and more transparent.
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🔹 2. Legal Stability and Investor Protection
Greece follows the European legal and banking system, providing:
• strong contract enforcement,
• clear and predictable regulations,
• GDPR compliance and data protection,
• protection from sudden political or fiscal shifts.
👉 It’s a country where you can build on solid legal ground.
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🔹 3. Access to EU Grants and Funding Programs
Greek and EU-registered companies are eligible for:
• ESPA, Horizon Europe, Digital Europe, and the Development Law,
• financial aid for technology, innovation, marketing, green energy, and staff training.
👉 This means real growth support, with subsidies reaching up to 60–70% of eligible expenses.
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🔹 4. Modern Digital Administration
In recent years, Greece has made major progress:
• Company formation can be completed within one day via gov.gr.
• Electronic bookkeeping (myDATA) and digital invoicing systems are fully in place.
• Tax, social security, and registry services are now fully online.
👉 The bureaucracy that once discouraged entrepreneurs is being replaced by a digital, transparent state.
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🔹 5. Growing Entrepreneurial Ecosystem
Greece now has:
• a new generation of digital entrepreneurs and freelancers,
• numerous startups with international reach,
• incubators, accelerators, and co-working hubs,
• a strong network of accountants, consultants, developers, and marketers.
👉 Entrepreneurship in Greece is no longer isolated — it’s collaborative, modern, and globally connected.
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🔹 6. Strategic Location
Situated at the crossroads of Europe, Asia, and Africa, Greece offers:
• direct access to major ports, logistics hubs, and airports,
• a strong tourism and consumer market,
• proximity to Balkan, Mediterranean, and Middle Eastern economies.
👉 An ideal base for e-commerce, dropshipping, consulting, tourism, and logistics businesses.
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🔹 7. Competitive and Improving Tax Environment
• Corporate tax rate: 22% (down from 29%).
• Dividend tax: 5%.
• Special incentives for startups, green, and digital investments.
• Continuous improvements in tax stability and simplicity.
👉 The trend is toward lower and clearer taxation, not higher.
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🔹 8. Skilled Workforce at Competitive Cost
Greece offers:
• a highly educated workforce,
• professionals with international experience,
• lower labor costs than in Western Europe.
👉 You can build a high-quality, cost-efficient team locally or remotely.
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🔹 9. Reputation and Trust
A Greek company with an EU VAT number represents:
• transparency,
• reliability,
• credibility in international dealings.
👉 Especially important when cooperating with banks, suppliers, marketplaces (Amazon, Shopify), or digital platforms (Meta, Google).
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✳️ In Summary
Greece today combines stability, legality, and long-term potential.
It may not have the lowest tax rates in Europe,
but it offers one of the most balanced and trustworthy environments for entrepreneurs who value credibility and growth.
⚖️ The cheapest option is not always the best one.
Stability, reputation, and trust are the real long-term assets of your business.
Prepared by Christine J. Kapela for CK Accounting & Tax Services