How to Get an AFM number in Greece for foreigners

In Greece, a tax identification number — AFM — is required to conclude most contracts and carry out transactions, including the purchase and rental of real estate. This requirement applies not only to citizens and residents of the country but also to foreigners. In this article, we will explain what this number is, when it is required, and how to obtain it in 2026.

Key Takeaways

• AFM is mandatory for most financial and legal activities in Greece, including buying or renting property, opening a bank account, employment, starting a business, and paying taxes.
• The AFM is a 9-digit tax identification number issued once and valid for life.
• Foreigners can obtain an AFM even without permanent residence or a Greek residence permit — it can be issued to non-residents.
• Applications can be submitted personally, through a legal representative, or via an authorised third party under a power of attorney.
• The process involves online submission and identity verification (in person or via myAADElive video call).
• After approval, applicants receive both the AFM number and access credentials to TAXISnet for managing tax matters online.
• While the procedure is free, additional costs may apply for translations, notarisation, or legal assistance.
• Professional support helps minimise risks, avoid delays, and ensure a smooth process, especially for investors and property buyers.

What Is an AFM Number in Greece?

AFM (ΑΦΜ — Αριθμός Φορολογικού Μητρώου) is a unique tax identification number in Greece. It consists of nine digits, is issued once, and does not change.

AFM is assigned to both individuals and companies and is used for identification purposes. Not only Greek citizens and registered companies, but also foreigners who participate in financial and legal transactions in Greece must obtain a tax number. These activities include:

• Purchasing or renting property in Greece. Without an AFM, it is impossible to sign a sale or lease agreement or register ownership rights.
• Purchasing and registering a car or other vehicle.
• Opening a bank account.
• Employment. Employers require an AFM to sign an employment contract and pay taxes on behalf of the employee.
• Obtaining a driver’s license.
• Starting a business.
• Paying taxes and fees. All tax declarations, payments, and reports are linked to the AFM.

Connecting utilities and other services — electricity, water, gas, internet, etc.
Minor children of foreign nationals may also need an AFM if they own property or receive income — for example, if they hold a share in real estate.

This number is the key to a fully-integrated life in Greece for foreigners. Without it, you cannot own property, work, or access most administrative services. AFM is also required to access the electronic services of the tax authority via the TAXISnet portal.

Who Can Apply for an AFM Number as a Foreigner?

Any individual entering into financial or legal relations in Greece may obtain an AFM. Citizenship and place of residence do not matter. Even if a foreigner does not permanently reside in Greece and does not have a residence permit, they may obtain an AFM as a non-resident.

An application for a tax number may be submitted:

• In-person
• By a legal representative
• By an authorised third party — a lawyer, consultant, or an agency.

Obtaining a Greek tax number through a lawyer or an agency allows you to complete the procedure quickly and without a personal visit to the tax office. The representative prepares and submits documents under a power of attorney, interacts with tax authorities, and obtains all necessary confirmations — which is especially convenient for foreign investors. This format significantly simplifies further steps such as opening a bank account and completing a real estate transaction.

For independent submission, you must apply to the Greek Independent Authority for Public Revenue (AADE, Ανεξάρτητη Αρχή Δημοσίων Εσόδων), and then either personally visit a tax office (DO – Tax Office) or complete a video interview with an official. In this case, you will need to independently navigate local legislation and prepare the document package. The Greek tax system and AADE requirements may be complex, especially for foreigners with limited knowledge of Greek or English. Errors may lead to delays, corrections, or refusals.

Therefore, it is easier and safer to entrust this process to professionals. Astons experts will help you obtain your tax number quickly and without unnecessary hassle. We were recognized as the Best Real Estate Agency with an Office in Greece 2024–2025 by the European Property Awards. Contact us, and our specialists will handle the entire process: from preparation and translation of documents to communication with government authorities. After obtaining your AFM, we can also assist with:

• Searching for and purchasing property tailored to your goals.
• Obtaining a residence permit.
• Opening a bank account.

What Documents Are Required to Obtain an AFM in Greece?

To apply for an AFM in Greece, you must provide the tax office with:

• Identity document — passport or national ID card (for EU citizens)
• Marriage certificate (with Greek translation and apostille)
• Birth certificate for minors (also translated into Greek)
• A notarised power of attorney or a document appointing a tax representative, if using professional assistance;
• Application form for the tax identification number.

Documents confirming your legal stay in the country and residential address may also be required.

Step-by-Step Guide to Obtaining an AFM Number

If you use professional services, you will not need to do anything yourself. After issuing a power of attorney, the specialist will handle all matters with government authorities and provide you with the completed document.

If you plan to apply independently, the most convenient method is through the online service. To do this:

Step 1. Submit an online application via the tax authority portal.

On the website, select the option “Act for myself” and complete the form. You must provide:

• First and last name
• Full names of both parents
• Date and place of birth
• Passport details
• Residence permit details
• Contact information (address, phone number, email)
• Marital status
• Country of citizenship

After completing the application, attach scanned copies of the required documents and submit the request.

Step 2. Identity verification by an AADE officer.

After submission, you must complete identity verification. This requires either visiting the tax office in person or connecting with an official via video through the digital service myAADElive.

If visiting in person, bring your original passport and other documents. During the video conference, you must show your passport (and, if available, your national ID card and residence permit) to the tax officer via camera.

The interview will be conducted in Greek or English. During the video call, you are not allowed to use a translator or intermediary — you must communicate independently.

Step 3. Receive your AFM and access key (κλειδάριθμος).

If verification is successful, you will be assigned a 9-digit tax number and receive confirmation by email. This usually happens the same day but may take several days.

You will also receive an authentication key — access credentials to the TAXISnet electronic tax services system. After activation, you can use your online taxpayer account to file tax returns, check liabilities, and register lease agreements.

Conclusion

Obtaining a Greek AFM tax identification number is the first and mandatory step for a foreigner planning to live, work, start a business, purchase property, or conduct financial transactions in Greece. The procedure itself is free, but costs may arise for notarized translations and legal services.

Although the process is formally straightforward, there are practical risks when applying independently — from incorrect form completion to communication difficulties in a foreign language. Any mistake may result in refusal or delays. In cases involving relocation, investment, or urgent transactions, professional support is advisable to avoid potential problems.

Astons has been assisting clients worldwide for over 35 years with legal matters, investment immigration, and residence permits. Contact us to obtain a Greek AFM quickly, from anywhere in the world.