If you’re planning to live, work, invest, or even spend an extended period of time in Greece, obtaining a Greek tax identification number, known as AFM (Αριθμός Φορολογικού Μητρώου) , is essential. The AFM is required for virtually all financial transactions in Greece, including opening a bank account, purchasing property, paying taxes, and even signing rental agreements.
In this guide, we’ll walk you through everything you need to know about getting a Greek tax number, including the steps, documents required, and tips for a smooth process.
What is an AFM?
The AFM is a unique 9-digit tax identification number issued by the Greek Tax Authority (Independent Authority for Public Revenue – AADE) . It serves as your personal identifier for all fiscal matters in Greece. Without it, you won’t be able to conduct many essential activities, such as:
- Opening a Greek bank account
- Buying or renting property
- Registering a business
- Paying utility bills or taxes
- Enrolling children in school
- Accessing healthcare services
Even tourists may need an AFM if they plan to buy property or engage in significant financial transactions during their stay.
Who Needs an AFM?
Anyone who plans to interact with the Greek financial system will need an AFM, regardless of nationality or residency status. This includes:
- Expats moving to Greece
- Non-residents buying property or investing in Greece
- Freelancers or remote workers operating in Greece
- Tourists engaging in large purchases (e.g., real estate)
- Business owners setting up operations in Greece
Steps to Obtain a Greek AFM
Getting an AFM is relatively straightforward, but the process can vary slightly depending on whether you’re physically present in Greece or applying remotely. Below are the general steps:
1. Visit a Tax Office (DOY)
- If you’re in Greece, you must visit a local Tax Office (D.O.Y. – Δημόσια Οικονομική Υπηρεσία) in person to apply for your AFM.
- You can find a list of tax offices on the official website of the Independent Authority for Public Revenue (AADE): www.aade.gr .
2. Bring Required Documents
To apply for an AFM, you’ll need to provide the following documents:
- Valid Identification: A passport or national ID card.
- Proof of Address (optional): While not always mandatory, some tax offices may ask for proof of address, such as a utility bill or rental agreement.
- Power of Attorney (if applying remotely): If you’re not in Greece, you can authorize someone else (e.g., a lawyer or accountant) to apply for your AFM on your behalf using a signed Power of Attorney.
3. Fill Out the Application Form
- At the tax office, you’ll be asked to complete a simple application form. Staff members are usually helpful and may assist you in filling out the paperwork.
- If you don’t speak Greek, consider bringing a translator or hiring a local service provider familiar with the process.
4. Receive Your AFM
- Once your application is processed, you’ll receive your AFM immediately. It’s typically provided as a printed document with your unique 9-digit number.
- Keep this document safe, as you’ll need it for various transactions in Greece.
Applying for an AFM Remotely
If you’re not currently in Greece but need an AFM (e.g., for property purchases or investments), you can still obtain one through a legal representative. Here’s how:
- Authorize a Representative:
- Draft a Power of Attorney (PoA) authorizing a lawyer, accountant, or other trusted individual to act on your behalf. The PoA must be notarized and translated into Greek if it’s written in another language.
- Provide Supporting Documents:
- Send copies of your passport and any other relevant documents to your representative. They will submit these along with the PoA to the tax office.
- Receive Your AFM:
- Once the AFM is issued, your representative will forward it to you. Some professionals offer additional services, such as courier delivery or digital scans.
Cost of Obtaining an AFM
Obtaining an AFM is free of charge —there are no fees associated with the application process. However, if you hire a lawyer or accountant to assist you, they may charge a nominal fee for their services.
Tips for a Smooth Process
- Visit During Off-Peak Hours:
- Tax offices can get busy, especially in popular areas like Athens and Thessaloniki. Try to visit early in the morning or later in the afternoon to avoid long queues.
- Bring Original Documents:
- Always carry original versions of your identification and supporting documents. Photocopies may not be accepted.
- Hire Professional Help if Needed:
- If navigating the Greek bureaucracy feels overwhelming, consider hiring a local lawyer or accountant. Many specialize in assisting expats and non-residents with AFM applications.
- Keep Your AFM Safe:
- Treat your AFM like any other important document. Make photocopies and store them securely, as you’ll need to present it frequently.
Common Uses of an AFM
Once you have your AFM, you can use it for a wide range of purposes, including:
- Opening a Greek bank account
- Filing tax returns
- Purchasing or selling property
- Registering a vehicle
- Starting a business or becoming self-employed
- Paying utility bills and other recurring expenses
