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🇬🇧 English Hub · Guide · Updated July 2026

Greek Activity Codes (KAD) Explained: The 2026 Guide for Foreign Businesses

Every business operating in Greece — including foreign-owned companies, branches and freelancers — must declare one or more KAD activity codes to the Greek tax authority (AADE). Your KAD determines tax treatment, invoicing rules, and critically, eligibility for Greek and EU subsidy programmes. In 2026 the entire classification changed, and getting the mapping right matters more than ever.

How the system works

A KAD is an 8-digit code (e.g. 62.10.11.01). The first four digits follow the EU-wide NACE Rev. 2.1 classification, so your Greek code is directly comparable to activity codes across the EU; the last four digits add Greek national detail. A business declares one primary code (its main activity) and any number of secondary codes — adding a secondary code is free, while operating under a wrong or missing code can block grant applications and cause issues in tax audits.

The 2025/2026 transition — what you must know

Greece replaced the 2008 code list with KAD 2025, implementing NACE Rev. 2.1 (AADE decisions A.1003/2026, A.1004/2026). Key dates: the new codes apply from 1 March 2026; businesses that took no action were automatically re-mapped on 9 March 2026; and corrections to the automatic mapping can be filed via myAADE until 30 October 2026. About two-thirds of all codes changed number or description, and many were split — meaning the automatic mapping may not reflect your actual activity. Verifying it takes two minutes with the mapping tool (interface in Greek; enter your old 8-digit code).

Official scope: what each code really includes

The title of a code rarely tells the whole story. kad2025.gr integrates the official NACE Rev. 2.1 Explanatory Notes (ELSTAT edition) on every code page: what the class includes, what it also covers, and what it explicitly excludes — with cross-references to the correct alternative code. If you are unsure whether your planned activity fits a code, this section answers it with the official text rather than guesswork.

Quick FAQ

What is a KAD code?

KAD (Κωδικός Αριθμός Δραστηριότητας) is the 8-digit Greek activity code every business must declare to the tax authority (AADE). It is the national extension of the EU NACE classification: the first four digits follow NACE Rev. 2.1, while the last four provide Greek national detail.

What changed in 2025/2026?

Greece replaced the KAD 2008 list with KAD 2025, based on NACE Rev. 2.1 (AADE decisions A.1003/2026 and A.1004/2026). The new codes apply from 1 March 2026; businesses that took no action were automatically re-mapped on 9 March 2026, and corrections can be filed until 30 October 2026 via myAADE.

Do I need a Greek accountant to change my KAD?

The change itself is a simple online filing in myAADE, but choosing the correct code has tax and grant-eligibility consequences. Most foreign-owned businesses handle it through their Greek accountant; this site helps you verify the mapping and the official scope of each code beforehand.

Where do the official 'includes / excludes' descriptions come from?

From the official Greek edition of the NACE Rev. 2.1 Explanatory Notes published by ELSTAT (the Hellenic Statistical Authority), which kad2025.gr integrates on every code page with source attribution.

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