Social Economy in Europe: Greece
Table of contents
Note: The data presented in this table derive from the OECD country fact-sheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.
Source: Data for Greece relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]); (OECD CFS, 2023[2]), except data on involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[3]).
The Ministry of Social Cohesion and Family Affairs primarily oversees policy for the social economy in Greece, particularly under the Directorate of Social and Solidarity Economy. Social economy policy is based on the Law on Social and Solidarity Economy passed in 2016 and the Action Plan for the Social Economy and Social Innovation (NAP) developed by the government in 2023. Regions and municipalities have competence to shape, plan and implement policies relevant to the social economy.
Institutions
The Directorate of Social and Solidarity Economy, under the purview of the Ministry for Social Cohesion and Family Affairs, oversees the development of policy relevant to the social economy. The Ministry for Social Cohesion and Family Affairs includes a General Secretariat for Social Solidarity and Combating Poverty. Other ministries have responsibility for related policy. These include the Ministry of Labour and Social Affairs, Ministry of the Interior, Ministry of Economy and Development, Ministry of Health and Ministry of Rural Development and Food (OECD CFS, 2023[2]).
Competence
The legal framework for Social and Solidarity Economy (SSE) in Greece has evolved over time. In 2011, Law 4019/2011 legally recognised social economy in Greece and introduced “Social Co-operative Enterprises” (Koin.S.Ep) in three categories. In 2016, Law 4430/2016 broadened the scope of social economy initiatives to: 1) include other legal entities fulfilling certain criteria (such as: civil co-operatives, agricultural co-operatives), 2) introduce the workers’ co-operative, 3) reduce Koin.S.Ep to two types, and 4) more closely relate social economy’s functioning to local sustainable development and the provision of services of general interest (Geormas and Glaveli, 2019[4]).
The Secretary General for Social Solidarity and Fight Against Poverty under the Ministry of Social Cohesion and Family Affairs oversees social economy policy. The 4430/2016 law created the Special Secretariat for the Social and Solidarity Economy (Hellenic Republic, 2016[5]), which served as the strategic administrative hub for the social economy in Greece until its abolition in July 2019. The Secretariat functioned as an administrative body to identify, support and monitor the social economy in the country (European Commission, n.d.[6]). The social economy ecosystem in the country consists of organisations with different legal forms, e.g. the foundations, the Civil Non-Profit Companies (AMKE), associations and other types of organisations which are institutionalised by other laws and are not directly recognised as actors of the social economy.
In 2023, the Ministry of Labour and Social Affairs formulated an Action Plan for Social Economy and Social Innovation (Ministry of Labour and Social Affairs, 2023[7]). The plan focuses on the development of the institutional framework, financial instruments for funding social economy entities, capacity building through training and education, strengthening partnerships among stakeholders and raising public awareness about the social economy (Ministry of Labour and Social Affairs, 2023[7]). Detailed information on the mechanisms for its implementation is limited.
The action plan is preceded by other strategies. In July 2018, the Greek Government produced “A Growth Strategy for the Future” (Hellenic Republic, 2018[8]). The strategy includes specific measures to promote a “socially-oriented economy” and to build an “ecosystem for social entrepreneurship and co-operative initiatives” and references a comprehensive and holistic “Action Plan for the Development of the Social and Solidarity Ecosystem 2017-2023” which was developed, mainly financed by the National Strategic Reference Framework under the purview of the Ministry of Development and Investment.
KALO (short for the social and solidarity economy in Greek) serves as a platform of information for the social economy and social enterprise and has been involved in co-ordinating events. The electronic KALO Registry was put into full production operation in 2018, operates as the main gateway for applications concerning the creation or functioning of a social enterprise and includes general information for social economy entities, links to relevant portals of further information, access to helpful tools, and information about events, workshops and networking (KALO, 2025[9]). KALO Athens Expo, initiated by the Special Secretariat for Social and Solidarity Economy, has been held twice, once in 2017 and then in 2018. KALO has also created support centres to strengthen the networking of social economy entities across the country while providing advisory services to foster their development (Ministry of Labour and Social Affairs, 2025[10]).
A prominent area of complementarity between strategies and policies relevant to social economy lies in their focus on social cohesion and social solidarity. The National Strategy for Social Inclusion and Poverty Reduction 2021-2027 aims to prevent and combat work and social exclusion, particularly for vulnerable groups. The strategy was prepared by the General Secretariat for Social Solidarity and Combating Poverty, through the competent Directorate for Social Inclusion and Social Cohesion (DKEKS), within the Ministry for Social Cohesion and Family Affairs. A focus on social cohesion and on social exclusion characterises many of the measures and priorities outlined in the national Action Plan for Social Economy and Social Innovation (2023), as well as the legislative framework on the Social and Solidarity Economy across national, regional and local levels.
Institutions
Greece is a unitary state with a centralised public administration system. The country has 13 regions (peripheries) that have limited administrative powers and responsibilities (European Committee of the Regions, n.d.[11]).
At the subnational level, social economy policies in Greece are overseen by regional authorities known as Regional Administrations. Each administration corresponds to one of the 13 regions. These include regions such as Attica, Central Macedonia, and Crete, which implement local social economy initiatives within the framework set by national policies (European Committee of the Regions, n.d.[11]).
Competence
Greece's regional Social and Solidarity Economy Unions represent an intermediary level of the governance framework for social economy. Established under Law 4430/2016, these territorial co-ordination bodies support the implementation of national SSE policy at the regional level. Their purpose lies in fostering local engagement and coherence, and support SSE actors – particularly in addressing social cohesion and territorial disparities. As of 2024,12 out of 13 regions have established operational SSE unions, with the Ionian Islands region finalising their institutional frameworks (The Dock, 2024[12]) (European Commission, n.d.[13]) (OECD CFS, 2023[2]).
Regional unions have operational competence across several areas. Article 9 of Law 4430/2016 assigns them three core functions: representation (particularly in drafting operational programmes), support (including in terms of incubation, training, and technical assistance) and monitoring (especially via participation in Regional Operational Programme Committees). These regional unions also provide platforms of knowledge sharing and information.
Some Regional Unions have tailored the Action Plan for Social Economy and Social Innovation for more specialised local use and implemented specific certification criteria. The SSE Union of Thessaly prioritises agrotourism co-operatives, leveraging EU-funded initiatives like the "Economy Ecosystems" programme to strengthen short food supply chains. In Attica, home to 38.3% of Greece’s active SSE entities, the Union "DYNAMIKI" focuses on urban integration projects for refugees and digital skills training for marginalised youth (Dynamic Coop, n.d.[14]).
The Directorate of Social and Solidarity Economy hosts a central General Register of SSE Organisations. Regional Unions can implement supplementary certification mechanisms. Thessaly’s "Koinon Thessalon" Union verifies compliance with organic farming standards for agrotourism co-operatives, enabling access to premium EU market channels and Crete’s Union "CretanS.C.ENT" certifies social economy entities participating in the "European Village" cross-border partnership programme, ensuring alignment with Horizon Europe’s sustainability criteria (European Commission, 2022[15]). It has a specific focus on public health institutions.
Institutions
There is limited evidence of designated bodies which oversee social economy policy at the local level. Nevertheless, the Municipality of Athens provides an example of local action and initiative on social economy. “I Do Business Socially” is a City of Athens initiative that supports the development of social and solidarity enterprises by providing guidance, resources, and networking opportunities to help socially driven businesses grow and create community impact.
One key responsibility of municipalities around which many activities of social economy entities are relevant is the focus on social cohesion and solidarity. The Municipality of Karditsa has initiatives to support local populations, especially for disadvantaged groups and on avoiding social exclusion.
Competence
Local initiatives have targeted the development of physical spaces and infrastructure to support awareness, capacity and networking for social economy entities. The Municipal Market in Kypseli, Athens, is the first exclusively social entrepreneurship market in Greece. It is managed by Impact Hub Athens and the Municipality of Athens (Impact Hub Athens, n.d.[16]). Funded by the European Union and in particular from the Regional Programme of Attica under the National Strategic Reference Framework (NSRF) 2007-2013, the space builds awareness of social economy activity and hosts both educational and cultural activities.
The Development Agency of Karditsa (AN.KA S.A.) is a public-interest body whose president is the mayor of Karditsa. Its role is to support sustainable local and regional development, especially in rural and semi-rural areas through EU-funded and other projects with a focus on rural development, energy and environment, support for co-operative and social economy development, innovation and youth empowerment (ANKA, 2021[17]).
Several national bodies and different local networks co-ordinate activity for social economy – especially for different social co-operatives and about social cohesion. At the national level, the Panhellenic Confederation of Unions of Social and Solidarity Economy (PA.S.E. KALO) provides support for the development of social economy entities by fostering dialogue and supporting the development of the Social and Solidarity Economy, by fostering permanent dialogue as an Institutional and Social partner for the sector.
Across multiple public authorities and/or levels of government
In Greece, an inter-ministerial co-ordination mechanism does not exist for the social economy. Some co-ordination structures are available for topics on social inclusion, while not specific to the social economy. The National Centre for Social Solidarity (EKKA) works to address urgent social situations and social exclusion across different ministries and levels of government, namely the Ministry of Social Cohesion and Family Affairs, the Ministry of Labour and Social Affairs and the Ministry of Migration (National Centre for Social Solidarity, 2025[18]). It does this through specialised programmes, development of networks and co-ordination of various stakeholders. It also serves an advisory role to the supervising ministry for issues of social policy, measures for improving the effectiveness of the services provided by the social care actors.
With social economy representatives
The Panhellenic Confederation of Unions of Social and Solidarity Economy (PASE KALO) is an important co-ordination mechanism. It represents social economy entities at national level and co-ordinates advocacy efforts at the national level and between regional unions. PASE KALO and the regional unions facilitate the communication between public authorities and social economy representatives.
Many NGO networks are also active in networking and awareness building, both within the country and with other international organisations. A number of such institutions and organisations operate to provide different support mechanisms to social economy. The Panhellenic Federation of Limited Liability Social Co-operatives (PO Koi.S.P.E), represents 35 KOI.S.P.E, which support work integration for people with mental illness, and endeavours to advance and promote social enterprise activities. For example , Wind of Renewal is a social enterprise which co-ordinates activities of social co-operatives and aims to share knowledge and best practices and research collectives, enabling the study of the commons and other alternative forms of production and consumption using horizontal management. Wind of Renewal collaborates and supports municipalities in the development of green and social innovative policies (Wind of Renewal, 2025[19]). Other actors include the Social Network for Social Solidarity and Regional Development (KAPA network) (National Centre for Social Solidarity, 2025[18]) and the Social Economy Initiative.
Note: An OECD survey on institutional arrangements circulated in 2024 with national and regional social economy representatives contributed to the findings of this country note.
Support from the public sector
The Ministry of Social Cohesion and Family Affairs is the co-ordinating authority for the social and solidarity economy (SSE) while other ministries deliver targeted support through fiscal tools, procurement and sector regulation. The Ministry of Economy and Development drives economic policy and financing frameworks. The Ministry of the Interior regulates public procurement and allocation of public assets to SSE actors. The Ministry of Health supervises Koi.S.P.E enterprises (i.e., limited liability social enterprises) focused on mental health inclusion while the Rural Development Ministry oversees agricultural and agrotourism co-operatives (Varvarousis and Tsitsirigkos, 2019[20]).
Regional SSE Unions – created under the initiative of social economy entities themselves – and a national register amplify support through localised advocacy, capacity building and networking. Under Law 4430/2016, 13 Secondary Regional Unions were created and function as regional support centres, driving business incubators, lifelong learning programmes and engagement with Regional Operational Programmes. These are complemented by a National General Register, which included 2 850 SSE entities as of October 2025, over 2 170 of which are active (Platform for Networking of Social and Solidarity Economy Entities, 2024[21]).
The public sector mobilises substantial EU funding to foster SSE capacity building, procurement access and monitoring tools. Greece is drawing upon EUR 5.3 billion of ESF+ funding over 2021‑27 to modernise employment, upskilling and inclusion services. Under the Human Resources for Social Cohesion programme (NSRF) 2021‑27, financial instruments including ESF+, ERDF and ESIF support SSE through business advisory centres, public procurement facilitation and innovation clusters (European Commission, n.d.[6]).
Dedicated support centres and monitoring frameworks enhance SSE professionalisation and transparency. Nine regional SSE support centres offered from 2018 to 2021 workshops, networking, business planning and marketing guidance, anchored in the Human Resources Development, Education and Lifelong Learning (HRDELL) Operational Programme within 2014‑20 NSRF. Notably, Article 10 of Law 4430/2016 mandates annual use of a “Social Impact Measurement Tool” for registered SSE bodies, aligning monitoring with policy and finance strategies (OECD, 2023[22]).
Public procurement reforms are advancing SSE participation in government contracts, though regional implementation remains inconsistent. Article 6 of Law 4430/2016 introduced frameworks for socially responsible public procurement (SRPP), enabling SSE actors to access public tenders. While some municipalities have begun to include socially oriented criteria in their tenders, uptake remains highly uneven. At the national level, the Greek State has incorporated SRPP into its National Public Procurement Strategy and issued guidance for contracting authorities (OECD, 2025[23]), though actual enforcement or centralised oversight of social criteria use is weak, meaning central-level adoption has not fully translated into practice. In practice, then, SRPP remains more visible and active in some localities than as a uniformly enforced public procurement standard.
Support from the private sector
The Greek private sector plays a pivotal role in strengthening the SSE by offering advocacy, capacity-building, incubation, and financing support. Historically, national representative bodies such as PASE KALO (Tertiary Panhellenic Confederation of Social and Solidarity Economy Unions) and the KAPA Network (Social Network for Social Solidarity and Regional Development) have championed legal reform, education, and the interests of social economy actors (European Commission, 2014[24]). Today, while PASE KALO remains a key umbrella organisation in the sector representing many regional unions, newer entities such as the Social Economy Institute and the Social Economy Observatory (led under the umbrella of the National Centre for Social Research) are increasingly prominent in policy, monitoring, and network functions (National Centre for Social Research, 2019[25]).
Incubators and accelerators provide targeted support to social enterprises through training, mentoring, and networking (European Commission, n.d.[13]). Organisations such as HIGGS and Social Dynamo offer structured capacity-building programmes. HIGGS delivers a free six-month Accelerator and longer-term Incubator, tailored to developing strategic plans, funding proposals, and operational resilience. Similarly, the Higher Incubator Giving Growth & Sustainability (HIGGS) programme provides targeted capacity-building solutions to amplify the effectiveness of non-profits, social enterprises and the wider ecosystem. Through training, consultancy, and networking, HIGGS cultivates a stronger civil society ecosystem and drives social impact for organisations (HIGGS, 2025[26]). Orange Grove is another example of incubation programme (10 weeks of intensive instruction plus 6 weeks of custom deep dives) with one-on-one mentoring and ecosystem networking. Its ecosystem supports over 390 ventures, runs multiple incubation rounds, and mobilises more than 180 mentors (Orange Grove, 2025[27]).
Philanthropic foundations and impact investors contribute essential funding and technical support. The Bodossaki, Stavros Niarchos, Latsis, and TIMA Foundations provide grants, training, and advisory resources to social economy entities. Additionally, the Greek Social Impact Investment Fund and other impact investing vehicles are emerging to address the growth needs of SSE organisations (European Commission, n.d.[6]). This multi-tiered private ecosystem – comprising advocacy consortia, incubators, and financiers – complements public initiatives, ultimately expanding capacity, visibility, and funding options for social economy entities across Greece.
Support from the public sector
Dedicated regional unions and municipal strategies underpin local-level SSE support. As of 2023, eleven out of Greece’s thirteen regions have established Regional Unions of Social and Solidarity Economy under Article 9 of Law 4430/2016. These unions represent SSE actors, assist with local advocacy, and support implementation through consultation services and incubator-type programmes. They also participate in Monitoring Committees of their respective Regional Operational Programmes (funded by ESF+ and ERDF), helping to shape regional development priorities.
Some regions have begun to offer dedicated funding to social economy entities. Central Greece, for example, has launched a EUR 1 764 706 grant scheme under the “Solid Greece 2021‑27” programme, providing up to EUR 70 000 per enterprise to support investment and job creation in social co-operative businesses (Central Greece, 2025[28]). Trans‑regional initiatives such as the Rural Incubators Programme, launched by Impact Hub Athens, support social entrepreneurs in rural areas. Operating across nine regions until early 2024, the initiative combines business training with environmental sustainability and community engagement to develop local SSE projects (Impact Hub Athens, 2024[29]).
Municipalities are increasingly integrating social economy measures into local development plans. Several municipalities have begun creating local action plans to leverage SSEs in tackling unemployment, social inclusion, and environmental challenges (Varvarousis and Tsitsirigkos, 2019[20]). Regions such as Attica and Crete have launched specific initiatives aligned with EU priorities like the Green Deal, embedding SSE within broader regional development strategies.
EU-funded Regional Operational Programmes provide key financial support to SSE entities. These programmes, co-funded by ESF+ and ERDF, allocate substantial funding through regional implementation. For example, the regional Operational Programme (OP) “Crete – ERDF/ESF+ 2021-27” has a budget of EUR 565 million across priority axes including social economy (OECD CFS, 2023[2]).
Support from the private sector
The private sector plays a supportive role in developing the social economy at regional and municipal levels through infrastructure, mentoring and advisory services. In Athens, the Business Incubator of the Athens Chamber of Commerce and Industry (THEA), operational since 2014, offers co‑working spaces, consultancy, networking and training to social enterprises alongside broader entrepreneurship support (European Commission, n.d.[13]). Similarly, InnovAthens – the municipal hub housed in Technopolis – supports innovative ventures, including social enterprises, by offering workshops, mentoring and prototyping facilities (Temple et al., n.d.[30]).
Regional SSE Unions act as platforms for capacity building and local advocacy. They deliver mentor training, host public events to raise awareness and collaborate with development agencies and universities. For instance, the Open University of Greece offers a master’s in social solidarity economy, while the University of Crete provides lifelong learning modules, enhancing ecosystem resilience and expertise.
Definition of public interest
Under Article 1 of Law 4182/2013, a public-benefit purpose is defined as any national, religious, charitable, educational, cultural, or other purpose beneficial to the community (Hellenic Republic, 2013[31]). This definition also informs the eligibility for tax exemptions. Only legal persons pursuing such public-benefit purposes can qualify for preferential tax treatment (Philea, 2024[32]).
Economic activities
Commercial activities by non-profit entities are allowed insofar as they serve or support the public-benefit objectives of the organisation. However, these activities may be subject to regular taxation unless specific conditions, outlined below, are met (Philea, 2024[32]).
Organisations of Citizens’ Society (formerly known as NGOs) (under Law 4873/2021) and Social Co-operative Enterprises must comply with annual accounting publication obligations (Hellenic Republic, 2021[37]). Additionally, special reporting is required when public funds are received (Law 4055/2012, Art. 82) (Hellenic Republic, 2012[38]). Donor information must be reported to the tax authorities and failure to comply may shift tax liabilities to the recipient organisation. Under Law 4919/22, social co-operative enterprises and worker co-operatives are subject to the registering and reporting obligations in the General Commercial Registry (Platis – Anastassiadis & Associates, 2022[39]).
All public-benefit foundations must produce and submit annual financial reports, including a balance sheet of assets and liabilities, to the Ministry of Finance (Law 4182/2013; Law 4449/2017) (Philea, 2024[32]). These reports must also be published on the foundation’s website and submitted for public posting by the Ministry. External audits are mandatory and must be conducted by accredited auditing firms, as per Law 4449/2017 (Hellenic Republic, 2017[40]).
References
[17] ANKA (2021), ANKA - Homepage, https://www.anka.gr/index.php/el/.
[28] Central Greece (2025), “Region of Sterea Greece: Call for Grants for Social Enterprises with Funding of €1.764.706”, https://pste.gov.gr/en/deltio-typou-perifereia-stereas-elladas-prosklisi-gia-tin-epichorigisi-koinonikon-epicheiriseon-me-chrimatodotisi-ypsous-1-764-706-e/?utm_source=chatgpt.com.
[1] CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight (2024), Benchmarking the socio-economic performance of the EU social economy, https://doi.org/10.2826/880860.
[14] Dynamic Coop (n.d.), Dynamic Coop - Homepage, https://socialcoop.gr/.
[3] European Commission (2025), “Social economy in the life of Europeans - Ελλάδα”, https://europa.eu/eurobarometer/surveys/detail/3356.
[33] European Commission (2023), “Relevant taxation frameworks for Social Economy Entities”.
[15] European Commission (2022), Environmental sustainability and circularity criteria for industrial bio-based systems, https://ec.europa.eu/info/funding-tenders/opportunities/portal/screen/opportunities/topic-details/horizon-cl6-2023-zeropollution-01-4.
[35] European Commission (2020), Social enterprises and their ecosystems in Europe. Comparative synthesis report, https://social-economy-gateway.ec.europa.eu/document/download/36c89e9b-63e9-41a4-aa41-4f3fc89a24c8_en?filename=Thematic_discussion_paper_WS1_0.pdf.
[24] European Commission (2014), “A map of social enterprises and their eco-systems in Europe - Country Report: Greece”.
[13] European Commission (n.d.), “Greece: Social Economy at a Glance”, EU Social Economy Gateway, https://social-economy-gateway.ec.europa.eu/my-country/greece_en#:~:text=The%20social%20economy%20in%20Greece,foundations%2C%20and%20the%20Orthodox%20Church. (accessed on 23 April 2025).
[6] European Commission (n.d.), Social economy at a glance - Greece, https://social-economy-gateway.ec.europa.eu/my-country/greece_en.
[11] European Committee of the Regions (n.d.), Division of powers - Greece, https://portal.cor.europa.eu/divisionpowers/Pages/Greece.aspx.
[4] Geormas, K. and N. Glaveli (2019), The Undelivered Potential of the Greek, Economic Crisis Born, Social and Solidarity Economy for People-Centred Local Sustainable Development - The Case of Greek Social Cooperative Enterprises, https://www.knowledgehub.unsse.org/wp-content/uploads/2019/06/133_Geormas_Greek-Social-Cooperative-Enterprises_En.pdf.
[37] Hellenic Republic (2021), LAW NO. 4873, https://www.kodiko.gr/nomothesia/document/764749/nomos-4873-2021 (accessed on 1 July 2025).
[8] Hellenic Republic (2018), Greece: A growth strategy for the future, https://www.mindev.gov.gr/wp-content/uploads/2018/09/Growth-Strategy.pdf.
[40] Hellenic Republic (2017), LAW NO. 4449, https://www.kodiko.gr/nomothesia/document/251518/nomos-4449-2017 (accessed on 1 July 2025).
[5] Hellenic Republic (2016), Law on Social and Solidarity Economy (4430/2016), https://www.kodiko.gr/nomothesia/document/242234.
[31] Hellenic Republic (2013), LAW NO. 4182, https://www.kodiko.gr/nomothesia/document/111232/nomos-4182-2013 (accessed on 1 July 2025).
[38] Hellenic Republic (2012), LAW NO. 4055, https://www.kodiko.gr/nomothesia/document/65909/nomos-4055-2012 (accessed on 1 July 2025).
[34] Hellenic Republic (2011), Νόμος 3986/2011, https://www.e-forologia.gr/lawbank/document.aspx?digest=D72B10BEE855DDB0.243FBA66C010&version=2025/07/28.
[36] Hellenic Republic (2010), LAW NO. 3842, https://www.kodiko.gr/nomothesia/document/55038/nomos-3842-2010 (accessed on 1 July 2025).
[26] HIGGS (2025), “A Few Words About HIGGS”, https://www.higgs3.org/en/about-us/who-we-are.
[29] Impact Hub Athens (2024), “Empowering Social Innovation in Rural Greece: Rural Incubators Retreat”, https://athens.impacthub.net/news/empowering-social-innovation-in-rural-greece-rural-incubators-retreat/?lang=en&utm_source=chatgpt.com.
[16] Impact Hub Athens (n.d.), Kypseli’s Municipal Market, https://athens.impacthub.net/kypseli-municipal-market/?lang=en.
[9] KALO (2025), General Register of Social and Solidarity Economy Entities, https://kalo.yeka.gr/(S(qqfsgrovxm1blbiw0x524zsd))/login.aspx?ReturnUrl=%2f.
[10] Ministry of Labour and Social Affairs (2025), SSE Bodies, https://foreis-kalo.gr/.
[7] Ministry of Labour and Social Affairs (2023), Action Plan for the Social Economy and Social Innovation, https://ypergasias.gov.gr/wp-content/uploads/2023/03/%CE%95%CF%80%CE%B9%CE%BA%CE%B1%CE%B9%CF%81%CE%BF%CF%80%CE%BF%CE%B9%CE%B7%CE%BC%CE%AD%CE%BD%CE%BF-%CE%A3%CF%87%CE%AD%CE%B4%CE%B9%CE%BF-%CE%94%CF%81%CE%AC%CF%83%CE%B7%CF%82-%CE%9A%CE%9F_%CE%9A%CE%9A.pdf.
[25] National Centre for Social Research (2019), “Social Economy Observatory”, https://www.ekke.gr/en/centre/social_economy.
[18] National Centre for Social Solidarity (2025), National Centre for Social Solidarity (EKKA) - Homepage, https://ekka.org.gr/index.php/en/.
[23] OECD (2025), Managing Public Procurement Risks in Greece: A Framework for Implementation, OECD Public Governance Reviews, OECD Publishing, Paris, https://doi.org/10.1787/27156f7c-en.
[22] OECD (2023), Policy Guide on Social Impact Measurement for the Social and Solidarity Economy, Local Economic and Employment Development (LEED), OECD Publishing, Paris, https://doi.org/10.1787/270c7194-en.
[2] OECD CFS (2023), Greece - Country Fact Sheet, https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/social-economy-and-social-innovation/country-fact-sheets/country-fact-sheet-greece.pdf.
[27] Orange Grove (2025), “Programmes - Incubation”, https://orangegrove.eu/incubation/.
[32] Philea (2024), “Greece: Legal Environment for Philanthropy in Europe”, https://philea.eu/wp-content/uploads/2024/11/Greece-Philea-2024-Legal-Environment-for-Philanthropy-in-Europe.pdf (accessed on 7 April 2025).
[21] Platform for Networking of Social and Solidarity Economy Entities (2024), “Registered entities in the General Registry of SLE Entities until 23-07-2024”, https://foreis-kalo.gr/news/eggegrammenoi-foreis-sto-geniko-mitroo-foreon-kalo-eos-23-07-2024.
[39] Platis – Anastassiadis & Associates (2022), General Commerical Registry (GEMI) Law 4919/2022.
[30] Temple, N. et al. (n.d.), “British Council: Greece - Social and Solidarity Economy Report”.
[12] The Dock (2024), Associations of KALO bodies, https://dock-sse.org/kentro-pliroforisis/chrisimoi-syndesmoi/.
[20] Varvarousis, A. and G. Tsitsirigkos (2019), “Social Enterprises and their Ecosystems in Europe: Greece”, Social Europe.
[19] Wind of Renewal (2025), Wind of Renewal - Areas of Action, https://anemosananeosis.gr/el/%cf%84%ce%b9-%ce%ba%ce%ac%ce%bd%ce%bf%cf%85%ce%bc%ce%b5/.
This work is published under the responsibility of the Secretary-General of the OECD and the President of the European Commission. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD Member countries or of the European Union.
The names of countries and territories and maps used in this joint publication follow the practice of the OECD.
This document was produced with the financial assistance of the European Union. The views expressed herein can in no way be taken to reflect the official opinion of the European Union.
This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
Note by the Republic of Türkiye
The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiye shall preserve its position concerning the “Cyprus issue”.
Note by all the European Union Member States of the OECD and the European Union
The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.
@OECD 2025
Attribution 4.0 International (CC BY 4.0)
This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence https://creativecommons.org/licenses/by/4.0/.
Attribution – you must cite the work.
Translations – you must cite the original work, identify changes to the original and add the following text: In the event of any discrepancy between the original work and the translation, only the text of original work should be considered valid.
Adaptations – you must cite the original work and add the following text: This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries.
Third-party material – the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.
Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court.
← 1. A specific administrative procedure is required to obtain the exemption, which involves submitting relevant documentation to the competent tax authority. The eligibility for VAT exemptions generally depends on the nature of the activities performed, particularly if they are of a social, education, or health-related character, and whether they are conducted on a non-profit basis in line with national VAT legislation and the EU VAT Directive (Council Directive 2006/112/EC).
← 2. Under specific conditions, notably for donations made to the state or state-approved public-benefit entities (Law 4182/2013).