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Theoretical Contribution  This research is contributing the identification of the major barriers, in governmental and legislation issues ad policies that affecting Greek Food and Beverage SMEs to increase their export potential and their further development. The framework that used to research the institutional barriers that many companies in Food and Beverage sector in Greece face and clarified the key financial issues, basically tax issues and financial struggle in gaining new funding capitals were identified. Also, the political decisions that play a major role in a new economic environment for small and medium companies and the unstable environment with upcoming legislations that are to be intended for companies are also identified and investigated through the recommendations that many of companies’ experts gave in our research as possible suggestions for a more stable and economic environment. These points out of this research can give the researchers the possibility to make a new framework of many more countries in Balkan region or elsewhere in Europe to clarify the basic barriers in the governmental and institutional scope, where only few research studies were made and predict issues that come as an outcome from these issues. Also, this could be an exhortation to many governments to change their national export strategies and protect small businesses from an unstable economic environment. Therefore, it is considered that this research study has a contribution in theory, that can be reflected in the developing and growing procedure of SMEs in developed and developing countries as well, having as basic issue this challenging environment that many issues are occurring the latest years.  Managerial Implications  These results from the study have also a value in a managerial scope, while many managers and experts from companies which are keen in an export activity can understand these various problems that they will probably face and predict major issues, for example financial issues or others dedicated to bureaucracy and documents. Although there are important changes in the bureaucratic procedures in Greece these companies can have the possibility in conducting export plans, knowing all the barriers within Greece, and finding the proper information for the countries where are going to develop their export procedures. Furthermore, they can give managers the possibility in gaining important information in development programs, before starting their exports to avoid issues and have more control about possible expenses in custom trades or other expenses that occur during the export procedure. Conclusion  In conclusion, the part of various barriers for SME, internal or external ones is very important to be identified further, while more issues arise during this period and new policies maybe are going to be implemented. Small and Medium businesses are facing by their nature, issues, and pressure by government, while instead of that support and strategic options should be imposed by laws. From our theoretical part all the contributions about the governmental and legal barriers, such as bureaucracy and legislation issues are examined and covered also other interesting issues such as political instability and uncertainty in the global environment. There was also a cover in a font of tax barriers and there came as a result that is also correlation between these financial barriers, while many business experts believe that some common steps for reducing some of the taxes, is a government decision and more specifically that governments should impose regulations in banks,to help small and medium companies to develop. The finance in Greek Small and medium businesses is a main barrier and most of them don’t have access in funding and most of them count on their own funding. (Hyz,2011). Many reforms should also be imposed in the legislations that would reduce bureaucratic procedures and the public sector attitude in service. Digitalization of the procedures would have a positive effect in reducing bureaucracy and corruption, also by reports in digital format, that would reduce costs of small and medium businesses when they comply with government requirements and procedures (OECD,2012). 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Согласно исследованию, проведенному в рамках проекта Европейского союза, в котором приняли участие более 100 компаний, в том числе из Греции, Италии, Испании, Португалии и Турции, в странах ЕС существует ряд барьеров для развития малого и среднего бизнеса (SME). В исследовании, в котором приняли участие более 100 компаний, говорится, что в странах ЕС существует ряд барьеров, включая налоговую политику, бюрократию и коррупцию. В отчете также говорится, что многие компании сталкиваются с трудностями при получении финансирования, а также с трудностями в связи с изменением законодательства.