In Greece, a private gym (ιδιωτικό γυμναστήριο) is opened by a notification to the sports department of your Region, with a €400 e-fee. The requirements still come from Presidential Decree 219/2006, which was written for staffed gyms: at least 100 m², two changing rooms with showers, and a full-time director with a sports-science degree. Gym services are at 13% VAT if you operate under that decree, otherwise 24%. So the first question is whether your model counts as a gym at all. Sparekey costs €990 for setup and €26 a month for Operations.
What P.D. 219/2006 asks
| Area | Requirement |
|---|---|
| Space | ≥ 100 m² main space, ≥ 70 m² training area, ≥ 5 m² per person |
| Hygiene | 2 changing rooms with 2 showers each |
| Staff | Full-time director with a ΤΕΦΑΑ degree and 3 years’ experience |
| Customers | A yearly medical card for each customer |
| Hours | 06:00–24:00, Sundays from 10:00 |
The law defines a gym as any business whose purpose is physical exercise, and licensing engineers treat even small personal-training studios as gyms. An unstaffed room open 24 hours conflicts with the director and opening-hour rules as written. Whether renting a room by the hour for self-training counts as a gym is not settled. Ask the Region’s Directorate of Sports, an engineer and a lawyer before you sign a lease, and do not rely on a loophole.
Registration and VAT
A sole trader registers online through eugo.gov.gr, and a company (for example an ΙΚΕ) through the ΓΕΜΗ one-stop service. The activity code is NACE 93.13. The 13% gym rate applies only to gyms operating under P.D. 219/2006. Sauna, massage and room rental outside the decree are at 24%. Your accountant (λογιστής) decides which rate goes on the invoice.
Receipts, myDATA and IRIS
Every receipt and invoice must reach AADE’s myDATA platform, through a fiscal cash register or a licensed e-invoicing provider. Invoices to businesses must be electronic. Card and IRIS payments on a booking page are distance sales, so they don’t have to be linked to a cash register, but you still issue a receipt for each one.
Sparekey issues an invoice for every paid booking, in Greek or English, and exports a CSV file. Agree with your accountant which licensed provider transmits documents to myDATA, and we fit the booking data to it.
A company (legal person) selling to consumers must also accept IRIS, the banks’ instant payment system.
Payments
In Greece we set up Stripe with cards, Apple Pay and Google Pay, with payouts in euros. The Stripe account is in your name, and setup is included.
Door access
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the cheaper alternative on the existing lock, but it cannot be secured as well against customers tampering with it. Sparekey costs the same for both. Each booking gets a time-limited PIN by SMS under your gym’s name, and the stored backup code covers internet outages. See 2N keypad and maglock.
Cameras and house rules
The Hellenic Data Protection Authority needs no notification. You must be able to show why a camera is necessary. Signs are required, as is retention of at most 15 days as a rule. Audio, changing rooms and showers are off limits. For shops, it allows cameras at entrances but rarely in customer areas, so a camera over the training floor of a small room is hard to justify. See cameras in an unstaffed gym.
The decree requires a first-aid kit and an internal regulation. Add access codes, cleaning, guests and emergencies for an unstaffed space. Start from our house rules template.
What Sparekey costs in Greece
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting, maintenance and SMS sender name) | €26 / month |
| Door-code SMS | €0.06 per message |
No VAT is added, because Sparekey is not VAT-registered. You pay in euros by bank transfer. See pricing.
FAQ
Can a gym in Greece run without staff?
P.D. 219/2006 requires a full-time director and fixed opening hours. Whether an hourly self-training room falls under it is not settled. Ask the Region’s Directorate of Sports and a lawyer first.
Is a private gym taxed at 13% or 24% VAT?
13% for gyms operating under P.D. 219/2006, and 24% for other services.