The Digital Work Card has been fully in force since 12 October 2026 for five new categories of activity, extending the measure to businesses in telecommunications, employment services, cleaning and maintenance, human health and personal services.
At the same time, the Labour Ministry, through the ERGANI information system, has issued guidance for businesses that have changed or applied to change their principal activity code (KAD), as they may no longer be required to use the card.
In detail, the key factor is the principal KAD as recorded in the tax registers, alongside the detailed lists of activities covered by the measure and the specific exemptions provided for. Whether a business is covered is determined neither by the general description of its sector nor by the presence of a secondary KAD alone.
The full implementation applies to businesses whose principal activity falls within the following five sectors:
1. Telecommunications – KAD 61
This category includes, among other activities, wired, wireless and satellite telecommunications (61.10), the resale of and intermediation in telecommunications services (61.20), and other telecommunications activities (61.90).
2. Employment services – KAD 78
The scope includes employment agencies (78.10), as well as temporary employment agencies and personnel supply services (78.20), according to the relevant lists.
3. Services to buildings and landscape activities – KAD 81
This category includes activities such as general building cleaning (81.21), other building and industrial cleaning (81.22), other cleaning activities (81.23), landscape services (81.30), and the support services provided for under the rules (81.10).
4. Human health activities – KAD 86
The relevant lists include hospital activities, medical and dental practices, diagnostic services and medical laboratories, as well as activities carried out by psychologists, psychotherapists, nurses, midwives, physiotherapists and other health professionals. Whether an activity is covered is assessed on the basis of the individual codes and specific provisions.
5. Personal services – KAD 96
This category includes laundries and dry-cleaners (96.10), hairdressing salons and barbers (96.21), beauty services and beauty salons (96.22), thermal baths and saunas (96.23), funeral homes (96.30), and other personal services, according to the detailed lists.
The codes above are key reference categories, not an exhaustive list of all activities covered by the measure.
Which businesses are exempt from the Digital Work Card
The exemption applies to specific businesses that were brought within the scope of the measure by Ministerial Decisions 15441/2026 and 18047/2026, but subsequently changed their principal KAD to an activity outside the sectors covered by the Digital Work Card.
For the exemption to apply, the change to the principal KAD must have been completed with the Independent Authority for Public Revenue (AADE) after publication of the relevant decision bringing the business within scope and before the relevant announcement by the ERGANI information system.
In such cases, businesses are no longer required to use the Digital Work Card, provided they meet the specified conditions. The exemption applies even if ERGANI II continues to display the label «Work Card: YES». This label does not in itself invalidate the exemption if the change to the principal KAD has been completed and the applicable conditions have been met.
There is, however, one important consequence: these businesses can no longer use the option of retrospective reporting of working time, which allows the relevant information to be reported at a later date.
What happens when a KAD change is pending with AADE
A different process applies when a business has submitted an application to change its principal KAD to AADE, but the application has not yet been processed. In this case, too, the requested change must be to an activity outside the sectors covered by the Digital Work Card. The business must submit a request through the 1555 online platform, at webchannel.1555.gov.gr, selecting the ERGANI II information system.
The request must include proof that the application to change the KAD has been submitted to AADE. The obligation to use the Digital Work Card ceases once the request is submitted, according to the relevant guidance.
The exemption, however, is not final: if the application to change the KAD is rejected, the obligation to use the card remains in force. Businesses should therefore monitor the progress of their application and retain the relevant supporting documents.
Particular care is needed with human health activities, as exempting an individual professional does not automatically exempt all the employees of their business.
Specifically, under the provisions set out for the sector, exempting doctors and dentists themselves does not release their support staff from the obligation to use the Digital Work Card. Secretaries, nurses and cleaning staff may still be covered by the measure.
Businesses should therefore not rely solely on the professional status of the owner or the person with scientific responsibility. They must check the applicable provisions, the principal KAD and the specific exemptions for the activity in question and its staff.