How to Get an AFM in Greece as a Foreigner: The Complete 2026 Guide

Short answer: You apply for an AFM online through myAADE, then confirm your identity either on a myAADElive video call or at a tax office appointment with your passport. If you cannot do either, someone in Greece can apply for you with your written authorisation. Non-EU citizens can apply in person; the video route needs a valid Greek residence permit. Once your documents are in order, the number is usually issued within a few working days.

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The AFM is the first thing almost every expat in Greece needs to sort out, and yet it manages to trip people up constantly. The Greek tax authority website is entirely in Greek, the local tax offices (DOY) have unpredictable hours, and the official guidance assumes you already know how the Greek administrative system works.

This guide covers everything you need to know in 2026: what the AFM actually is, who is required to get one, what documents you need, the three different ways to apply, and what to do once you have your number.

1. What is an AFM and why do you need one?

The AFM (Arithmos Forologikou Mitroou, written as AFM or often as ΑΦΜ in Greek) is Greece’s Tax Identification Number. It is a unique 9-digit number assigned by the tax authority AADE and tied to you permanently. Think of it as the Greek equivalent of a National Insurance number in the UK or a Social Security Number in the US, but specifically for tax purposes.

Once you have an AFM, it appears on practically every official document you will ever sign in Greece. Landlords need it to register your lease. Banks need it to open an account. Employers need it to put you on payroll. The notary needs it for a property purchase. Even getting a SIM card contract at some providers requires one.

Important: Having an AFM does not make you a tax resident of Greece, does not create any immediate tax liability, and does not require you to file a tax return. It is purely a reference number. Tax residency is determined separately, based on how many days you spend in Greece and other factors.

2. Who needs an AFM in Greece?

You need an AFM if you plan to do any of the following in Greece:

• Rent or buy property
• Open a bank account
• Work as an employee or freelancer
• Register a business (sole trader, IKE, etc.)
• Apply for a residence permit (Digital Nomad Visa, Golden Visa, etc.)
• Register a vehicle
• Connect utilities in your name
• File a tax return
• Receive any income from Greek sources

Crucially, you do not need to be a resident of Greece to get an AFM. Non-residents who own property or need to conduct any transaction in Greece can and should obtain one. The AFM is issued to both individuals and businesses.

3. Documents required

What you need depends on whether you are an EU citizen or a non-EU (third-country) national.

EU citizens

• Valid passport or national identity card
• Proof of address in Greece or your home country (utility bill, bank statement, or rental contract, typically no older than three months)
• If applying through a representative: a notarised power of attorney

Non-EU citizens

• Valid passport
• Visa or residence permit (if applicable to your situation)
• Proof of address
• If applying through a representative: a notarised power of attorney, often with an apostille

Also have ready: your parents’ full names, including your mother’s surname at birth. The Greek tax register asks for them.

Do you need a tax representative? Not any more. Since 2024 (AADE decision A.1069/2024)¹, non-residents, EU and non-EU, can skip the Greek tax representative as long as they accept notices at the contact details they register. Our guide to getting an AFM as a non-resident explains the details.

Proof of address in Greece when you have just arrived: If you are renting, an accommodation letter (Υπεύθυνη Δήλωση) from your landlord confirming you are staying at their property is accepted. If staying in a hotel short-term, a hotel booking confirmation has been accepted in some DOY offices, though practice can vary.

4. The three ways to get an AFM in Greece

There is no single official “method.” In practice, most expats use one of the three approaches below, each with its own tradeoffs.

Option A: In person at a local tax office (DOY)

The DOY (Dimosia Oikonomiki Ypiresia) is the local tax office. You still apply online in myAADE first, then book a visit to confirm your identity with your documents in person. The AFM certificate and your key (kleidarithmos) are then emailed to you.

• Cost: free
• Timeline: usually within a few working days of the visit; AADE sets no fixed time
• Practical reality: offices are open from around 7:30am to 2:30pm, appointments are recommended, staff rarely speak English, and you need to go to the DOY that corresponds to your area of residence (non-residents are served by a dedicated office in Athens)

This works well if you are already in Greece, speak some Greek or have a Greek-speaking companion, and are comfortable navigating Greek bureaucracy.

Option B: Remote via myAADElive (video verification)

AADE offers a video call verification service called myAADElive, where you connect with a tax authority agent via video, show your documents on camera, and complete the process without visiting an office.

• Cost: free
• Timeline: the key is emailed straight after the call and the AFM certificate the same working day; booking a slot can take up to two weeks
• Language: Greek or English; interpreters are not allowed on the call
• You can do the call from anywhere, including from abroad, on weekdays 08:00 to 14:30 Athens time
• Non-EU citizens living abroad need only a valid passport. If you live in Greece, you also need a valid residence permit that the officer can verify
• Availability: appointment slots can be limited; booking in advance is advisable

This is useful if you are outside Greece or cannot easily travel to a tax office. The process still requires Greek-language navigation to book and complete the appointment.

Buying property or opening a bank account from abroad? Our guide to getting an AFM as a non-resident covers which route fits your nationality.

Option C: Through a representative

Someone in Greece with your written authorisation (an accountant, a lawyer, or a person you trust) can apply on your behalf and handle the entire process. You never need to set foot in a tax office.

• Cost: a service fee applies (at MyGreekTax, AFM registration starts from €69, confirmed in a written quote after a free consultation)
• Timeline: typically 24 to 48 hours once documents are in order
• Language: all communication with you is in English; everything with the authorities is handled by the accountant

This is the most efficient option for most expats, especially those who are not yet in Greece, those who have tried the DOY route and found it difficult, or those who simply want the process handled correctly the first time without stress.

Option	Cost	Timeline	In Greece required?	Greek needed?
DOY in person	Free	Same day	Yes	Strongly advised
myAADElive (video)	Free	A few days	No	No (Greek or English)
Representative	Service fee	24 to 48 hours	No	No

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We register your AFM in English, usually within 48 hours. You send your documents, a licensed Greek accountant files on your behalf, and you never set foot in a tax office or make a phone call in Greek.

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5. Timeline and costs

The actual issuance of the AFM number is fast once all documents are in order. Delays almost always come from one of three sources: incomplete or unaccepted proof of address, power of attorney that lacks an apostille when one is required, or DOY backlogs during peak periods (typically late spring and summer when the tourist season brings more non-resident applications).

If you are applying through a representative and have all documents ready, 24 to 48 hours is a realistic expectation for a straightforward case.

6. What to do after you get your AFM

Getting the number itself is only the first step. Most expats living in Greece, or planning to, will also need to activate their TAXISnet account (the Greek tax authority’s online portal) and set up myAADE access. This unlocks the ability to file tax returns, accept rental contracts digitally, and interact with the tax authority online.

Today the AFM and its kleidarithmos (activation key) are issued together, including through myAADElive, and you then choose your TAXISnet username and password online. It sounds simple and usually is, but the process has changed several times in recent years and the AADE website is only partially translated into English.

AFM Basic vs AFM Plus Setup: If you only need the 9-digit number for a single transaction (say, signing a property purchase) and will not be living in Greece or filing returns, you need AFM Basic only. If you are moving to Greece, working here, or will need to interact with the tax authority online at any point, you need the full setup including TAXISnet activation and myAADE access.

If you are moving to Greece and becoming a tax resident, there is a further step: formally declaring your tax residency change. This is a separate process from obtaining an AFM and carries significant implications for your worldwide income obligations. It is covered in detail in our guide to the 183-day rule and Greek tax residency.

7. Common mistakes to avoid

• Using an old or unofficial address document. Many DOY offices are strict about the three-month rule for proof of address. An old lease or a bank statement from six months ago will typically be rejected.
• Confusing AFM registration with tax residency registration. Getting an AFM does not tell the Greek tax authority that you live in Greece or that you are a tax resident. If you are moving to Greece and spending more than 183 days there in any 12-month period², you need to take the additional step of formally transferring your tax residency.
• Skipping TAXISnet activation. If you receive a Greek pension, rental income, or any income that needs to be declared in Greece, you will eventually need a TAXISnet account. It is much easier to set this up at the same time as the AFM rather than separately later.
• Using the wrong kind of help. Anyone with a proper authorisation can apply for an AFM for you. But some business returns must be filed by a licensed accountant (a member of the OEE, the Economic Chamber of Greece): the E3 for companies, for sole traders with double-entry books, and for sole traders with revenue over €30,000. For anything beyond the AFM, check who is actually doing the work.

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Frequently asked questions

What is an AFM in Greece? The AFM (Arithmos Forologikou Mitroou) is your Greek Tax Identification Number, a unique 9-digit number issued by the tax authority AADE. It is required for almost every financial or legal transaction in Greece, including renting or buying property, opening a bank account, signing an employment contract, registering a vehicle, and filing tax returns.

Do I need an AFM if I am not a Greek resident? Yes. You can obtain an AFM even if you are not a tax resident in Greece and do not live there permanently. Non-residents who own property, need to sign a contract, or conduct any financial activity in Greece are required to have one.

What documents do I need to get an AFM in Greece? For EU citizens: a valid passport or national identity card, plus proof of address. For non-EU citizens: a valid passport, visa or residence permit if applicable, and proof of address. If applying through a representative, a notarised power of attorney is required.

How long does it take to get an AFM? At a local tax office in person: the same day or within a few working days. Through a licensed representative with full documents: typically 24 to 48 hours. Via myAADElive video call: usually the same day as the call, once you have an appointment.

Can I get an AFM without visiting Greece? Yes. Either via the myAADElive video verification service, where you present documents on a video call with a tax authority agent, or by appointing a licensed Greek accountant or representative with a notarised power of attorney. The video route needs a valid Greek residence permit if you are a non-EU citizen, so without one the representative route is the way. It is also the most straightforward option for non-Greek speakers.

Does getting an AFM make me a tax resident of Greece? No. An AFM is simply a reference number. Having one does not make you a Greek tax resident, does not create any tax liability, and does not require you to file a tax return. Tax residency is determined separately based on factors like how many days you spend in Greece each year. If you are moving to Greece and will spend more than 183 days per year there, you need to formally register as a tax resident, which is a separate process.

I need an AFM to buy property or open a bank account from abroad. Which route? Usually the representative route, because it works from anywhere and for any nationality. Our guide to getting an AFM as a non-resident walks through property purchases and bank accounts step by step.

What is the difference between AFM Basic and AFM Plus Setup? AFM Basic means you get the 9-digit number only. AFM Plus Setup adds TAXISnet activation, myAADE account creation, and kleidarithmos, everything you need to use Greek digital government services. If you are moving to Greece or plan to file taxes at any point, you need the full setup.

Footnotes

1. Source: AADE Decision Α.1069/2024. ↩

2. Source: AADE, FAQ for Greeks abroad and residents abroad, 26 November 2025, page 3, citing Article 4 of the Income Tax Code (Law 4172/2013). ↩