Capital
Athens
Currency
Euro
Languages
Greek
Population size
10.7M
Average Monthly Salary
€900
EU
Since 1981
Region
Southern-Europe
Gift Giving Norms
Gifts often given at religious holidays
Major Corporate Gift Days
Christmas, Easter
Customs Complexity
Medium
VAT - Standard Rate
24%
Duty Free Threshold
€150
Ave Duty Rate
2%
1. Employee Swag vs. Gifts
Under Greek law, non-cash benefits provided to employees can be treated as taxable income unless they clearly serve a work-related function. The Independent Authority for Public Revenue (IAPR) – Independent Authority for Public Revenue (IAPR) – determines whether items qualify as business necessities or personal perks.
1.1 Swag for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Essential Equipment
If branded apparel or tools are critical to performing the job (e.g., uniforms, safety gear), they typically fall outside taxable income.
Logo-Branded Accessories
T-shirts, mugs, or stationery featuring a visible company logo, distributed uniformly, are often seen as legitimate corporate identifiers rather than personal items.
Potentially Taxable Benefits
High-Value or Purely Personal Items
Luxuries such as high-end electronics or premium fashion with little link to daily work may be considered taxable salary. The employer would then handle corresponding income tax or social security obligations.
Frequent or Recurring Gifting
Providing multiple gifts over the year may prompt reclassification as disguised wages. Seek local advice if you plan repeated swag campaigns.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Business gifts can be tax-deductible if shown to serve a promotional or relationship-building purpose. Excessive or overly regular gifts without a clear commercial rationale could attract scrutiny.
Compliance & Anti-Bribery
Greece has strengthened anti-corruption efforts in recent years. Maintain thorough documentation of gifts, particularly for high-value items or if recipients have links to public offices.
1.3 Marketing Swag
Items used at trade fairs, conferences, or product launches (like branded T-shirts, pens, bags) generally qualify as marketing/advertising expenses, provided records of production and distribution are kept.
2. Shipping, Customs & Duties
2.1 Shipping
No Customs Duties
As an EU member, Greece imposes no customs duties on goods shipped from other EU countries.
VAT Considerations
Intra-EU B2B sales often involve reverse-charge or charging local VAT, depending on whether both parties are VAT-registered. Confirm specifics with a tax specialist.
2.2 Importing
Import Duties & VAT
Non-EU swag exceeding certain thresholds (often €150) may incur customs duties, plus Greek VAT (commonly 24%) on (value + duties + shipping).
Documentation
Accurate commercial invoices, HS codes, and item descriptions facilitate smoother customs clearance.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender pays import taxes/fees upfront.
Delivered At Place (DAP)
The recipient is charged duties/VAT at arrival, risking delays if they are unprepared.
2.4 With Monday Merch
Our Dutch warehouse (in Rotterdam) ships to Greece duty-free. We also advise on any VAT processes to ensure your transactions stay tax compliant.
3. Cultural & Local Etiquette
3.1 Swag customs
Emphasis on Relationships
In Greek business culture, personal relationships and trust are significant. Gifts often serve to strengthen connections rather than just a marketing tactic.
Gift-Giving Occasions
Christmas (Χριστούγεννα) remains the principal corporate gifting season, although some firms also offer tokens during Easter or name days.
Practical yet Appreciative
Useful, moderately valued gifts—such as quality notebooks, reusable drinkware, or tasteful apparel—tend to be well-received.
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
EU Environmental Directives
Greece implements European standards on packaging and waste management. Opting for recyclable materials and minimal packaging often resonates with recipients.
Product Labeling
Items such as electronics or cosmetics must comply with CE marking requirements. Consider including Greek-language instructions or labels if intended for wide distribution.
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
Remote Employees
Ensure compliance with GDPR when gathering personal addresses for shipping. Obtain explicit consent and store data securely.
Onboarding & Retention
Providing welcome kits (e.g., branded clothing, desk supplies) is generally non-taxable if items are modest and job-related.
6. Summary and Key Takeaways
6.1 Summary & Takeaways
Employee Items vs. Taxable Benefits
Branded or job-related gear is generally non-taxable. Personal or high-value items risk classification as salary.
B2B Gifting & Marketing
Gifts are deductible if they serve a clear business or promotional purpose. Promotional giveaways can be logged as marketing expenses with proper documentation.
Shipping & Customs
Within the EU: No customs duties.
Outside the EU: Duties plus up to 24% VAT on total value.
Monday Merch Warehouse: Rotterdam-based shipping simplifies EU deliveries to Greece.
Greek Culture
Relationship-building is central; modest, functional gifts are well-received. Christmas is the primary time for corporate gifting.
7. Frequently Asked Questions
7.1 Questions & Answers
Do employees pay tax on branded T-shirts?
Not usually, if they’re genuinely work-related; personal goods might be taxed.
What about gifts to non-staff?
Deductible if they’re for promotion or goodwill, but keep a modest budget.
Cultural advice?
Greeks value personal relationships—meaningful, moderately priced gifts resonate.
Sources
Independent Authority for Public Revenue (ΑΑΔΕ) – Official Greek tax authority.
Greek Customs (Γενική Διεύθυνση Τελωνείων) – Information on duties, import rules, and thresholds.
Hellenic Chamber of Commerce & Industry – Resources for local compliance and business practices.
Disclaimer
This guide is for informational purposes only and does not constitute legal or tax advice. Always consult Greek authorities or local experts to stay fully tax compliant.
