Greece had a primary budget surplus of 520 million euros in the first quarter of 2013, the Finance Ministry said on Monday.
This compares to a deficit of 334 million euros in the first three months of 2012.
The surplus has been achieved following a 1.1-billion-euro decrease in public spending. However some revenues have fallen.
The ministry said that value added tax revenues were down 217 million euros year-on-year, while special consumption tax on tobacco products brought in 144 million euros less in the first quarter of this year, compared to 2012.