General partnership (Ομόρρυθμη Εταιρία, OE) OEGreece
What it takes to form, own and run a general partnership in Greece, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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για τα χρέη της οποίας ευθύνονται παράλληλα όλοι οι εταίροι απεριόριστα και εις ολόκληρο
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απαιτείται τουλάχιστον η σύμπραξη δύο προσώπων (φυσικών ή νομικών)
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σύστασης της περ. α’ της παρ. 2, δηλαδή στα δεκαπέντε ευρώ (15) για τις προσωπικές εταιρείες
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με συντελεστή 22% (νομικά πρόσωπα και νομικές οντότητες ανεξαρτήτως κατηγορίας βιβλίων)
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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απαιτείται τουλάχιστον η σύμπραξη δύο προσώπων (φυσικών ή νομικών)
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- EUR 80
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The above fees shall be paid within the first quarter of each year for those already registered in the G.E.M.I.
- Accounts on the public record
- No
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δεν έχει την υποχρέωση σύνταξης και υποβολής σε δημοσιότητα ετήσιων οικονομικών καταστάσεων και εκλογής νόμιμων ελεγκτών
- Audit for a small company
- Not required
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Αναφορά με τον υποχρεωτικό έλεγχο από νόμιμους ελεγκτές υφίσταται σχετική υποχρέωση εφόσον η ΟΕ ανήκει στην κατηγορία της μεσαίας η μεγάλης οντότητας.
- Audit
- Not required to file annual accounts or elect auditors, except where all partners are limited-liability legal persons
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δεν έχει την υποχρέωση σύνταξης και υποβολής σε δημοσιότητα ετήσιων οικονομικών καταστάσεων και εκλογής νόμιμων ελεγκτών
Important dates
When each obligation falls due, as the authority states it.
- Annual unit maintenance fee for the entity's share in G
- 31 March
With Union of Hellenic Chambers of Commerce (G.E.MI.)
Paid within the first quarter of each year; a newly established entity pays by the end of its year of establishment.
What is public
- Shareholders
- Public
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το όνομα και η κατοικία των εταίρων
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 22%
Corporate income tax at 22% on the profits of legal persons and legal entities (art. 58 Law 4172/2013), per the tax authority's instructions for Form N; personal companies (art. 45(b) Law 4172/2013) file Form N and the profit after the company's income tax (code 004) is then allocated to the partners.
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με συντελεστή 22% (νομικά πρόσωπα και νομικές οντότητες ανεξαρτήτως κατηγορίας βιβλίων)
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Greece
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the OE.
Every business in Greece
VAT
- Standard rate
- 24%Official European Commission, Taxes in Europe Database situation on 2025-01-01
- Other rates
- 13% Basic foodstuffs, live animals, agricultural inputs, goods for persons with disabilities, tourist accommodation, home care services and restaurant, café and patisserie services
- 6% Medicines, books, newspapers and periodicals, theatre and concert tickets, electricity and natural gas
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β) Ο μειωμένος συντελεστής που είναι 13% επί της φορολογητέας αξίας.
- Registration threshold
- EUR 10,000
supplies of goods and services, under the optional small-business scheme of article 39 of the VAT Code; previous tax year
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κατά το προηγούμενο φορολογικό έτος πραγματοποιήσατε παραδόσεις αγαθών και παροχές υπηρεσιών μέχρι δέκα χιλιάδες (10.000) ευρώ.
- Voluntary registration
- Yes
The article 39 small-business scheme is optional: a business below €10,000 may instead join the normal VAT scheme, and exceeding €10,000 in the year makes the move to the normal scheme compulsory from the transaction that crossed the limit.
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Το καθεστώς αυτό είναι προαιρετικό και σε αυτό εντάσσονται οι πραγματικά μικρές επιχειρήσεις
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
A business established outside Greece that carries out taxable operations there obtains a Greek VAT number; the article 39 small-business exemption is for businesses whose seat of economic activity is in Greece. A business established in a third country must act through a Greek tax representative; one established in another EU state may either appoint a representative or register directly and file its own returns.
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η εν λόγω επιχείρηση (τρίτης χώρας) υποχρεούται να λάβει Α.Φ.Μ./Φ.Π.Α., μέσω ορισμού φορολογικού αντιπροσώπου
- Returns filed
- Depends on the business
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μηνιαία όσοι είστε υπόχρεοι να τηρείτε βιβλία και να εκδίδετε στοιχεία με βάση τα πλήρη λογιστικά πρότυπα (διπλογραφικά)
- Tax authority
- Registration page read 2026-10-22
Portals and registers
- Business registerGeneral Commercial Registry (GEMI)
- Tax authorityIndependent Authority for Public Revenue (AADE)
- Tax treatiesMinistry of Finance – international economic affairs and tax treaties
Payment and banking services
5 services name Greece on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- General partnership (Ομόρρυθμη Εταιρία, OE) (OE)
- ISO 20275 code
- TIZ2Secondary GLEIF, Entity Legal Forms code list