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
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
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
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.