Includes license requirements for key professional services that are open to U.S. service providers.
Greece has a protective attitude against non-EU citizens offering professional services in Greece.  U.S. law firms cannot operate in Greece.  Greek law requires lawyers join a local bar association.  Requirements include an undergraduate law degree from a fully recognized institution, an eighteen-month apprenticeship, and the passing of the bar examination. Candidates from non-EU citizen can only join a local bar association when they fulfill certain special criteria outlined here (in Greek language only):  DSA
The profession of Accounting and/or Business Consultant in Greece is largely controlled by the Economic Chamber of Greece.  The website of the Economic Chamber states that graduates of Greece’s state Universities are required to join this chamber.  Graduates of foreign universities also apply for recognition of their degrees and then to join the chamber because otherwise they can encounter obstacles.  Companies hire local professionals who meet these criteria.
Information on how accompany can join the Hellenic Association of Management Consulting Firms can be obtained at SESMA .
Certified Public Accountants should not be confused with the accountants and/or tax assistor service providers who assist “on-line filing” of tax return statements.  In order to become a CPA, the Institute of Certified Public Accountants directs interested parties to review Article 10 of Presidential Decree 226/92, which is available in the Greek language.  See articles 3 to 10, 12 and 40 of law 3693/2008, as well as the relevant ELTE regulatory acts.
In accordance with article 6, paragraph 1 of Law 3693/2008, it is required that, in addition to a high school diploma, the applicant needs to successfully complete the Panhellenic examinations for entry into a Higher Education Institution in Greece or abroad.
The individual wishing to follow the profession of Certified Public Accountant may become a Trainee Certified Public Accountant if he/she meets the following requirements:
- Has Greek citizenship or is ethnic Greek formerly resident abroad, or a citizen of a member state of the European Union who is a permanent resident of Greece.
- There is a legal obstacle in accordance with annex 1 of Presidential Decree 226/92, with regards to the provisions on the employment of formerly non-resident ethnic Greeks in the first part of the present paragraph or of foreigners who have the right to reside in Greece.
For licensing requirements within the EU, please see the CS European Union website.
Legal Services

A list of bilingual attorneys specializing in commercial, corporate and tax law is available upon request from:
The U.S. Embassy
Tel: +30/210/ 720-4817
Contact:  Ms. Maria Georgousi
 Certified Public Tax Accountant

Greece has a “Certified Public Tax Accountant” certification. Becoming a Certified Public Tax Accountant requires passing the Certified Public Tax Accountant examination or being already registered as a Certified Public Accountant.  To practice, a Certified Public Tax Accountant must also be either a Greek and/or EU citizen with a permanent residency in Greece.


There are no special qualifications required to become a business, management or human resources consultant in Greece.  Some consultants are often accredited as Certified Public or Tax Accountants.


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