How to Obtain a Greek Tax Identification Number (AFM)

Table of Contents

1. Introduction to Greek Tax Identification Number (AFM)
2. Who Needs an AFM?
3. Requirements for Obtaining an AFM
4. Step-by-Step Guide to Obtaining an AFM
5. Where to Apply for an AFM
6. Documents Required for AFM Application
7. Processing Time and Fees
8. Using Your AFM
9. Maintaining Your AFM
10. Common Issues and Troubleshooting
11. AFM for Non-Residents and Foreigners
12. Online Services Related to AFM
13. Legal Implications of Not Having an AFM
14. Conclusion
15. FAQs

1. Introduction to Greek Tax Identification Number (AFM)

The Greek Tax Identification Number, known as AFM (Αριθμός Φορολογικού Μητρώου) or TIN in English, is a unique identifier assigned to individuals and legal entities for tax purposes in Greece. This nine-digit number is essential for various financial and administrative transactions within the country. Understanding the process of obtaining an AFM is crucial for anyone planning to work, conduct business, or reside in Greece.

The AFM serves as a cornerstone of the Greek tax system, enabling the tax authorities to track financial activities, ensure compliance with tax laws, and facilitate smooth interactions between taxpayers and the government. In this comprehensive guide, we will explore every aspect of the AFM, from its importance to the application process and beyond.

2. Who Needs an AFM?

The requirement for an AFM extends to a wide range of individuals and entities operating within the Greek economic sphere. Here’s a detailed list of who needs to obtain an AFM:

• Greek citizens aged 18 and above
• Foreign residents living and working in Greece
• Individuals purchasing property in Greece
• Business owners and self-employed professionals
• Companies and legal entities registered in Greece
• Non-resident individuals or companies conducting business transactions in Greece
• Students receiving scholarships or grants in Greece
• Individuals opening bank accounts in Greek financial institutions
• Anyone required to file tax returns in Greece

It’s important to note that even if you’re not a permanent resident of Greece, you may still need an AFM for specific transactions or financial activities within the country. The widespread use of the AFM in various sectors of Greek society underscores its significance in the country’s administrative and financial systems.

3. Requirements for Obtaining an AFM

Before diving into the application process, it’s essential to understand the basic requirements for obtaining an AFM. These requirements may vary slightly depending on your status (e.g., Greek citizen, EU citizen, or non-EU citizen) and the purpose of your application. However, the general prerequisites include:

• Valid identification document (passport or national ID card)
• Proof of address in Greece (utility bill, rental agreement, or property ownership documents)
• Residence permit or visa (for non-EU citizens)
• Employment contract or business registration documents (if applicable)
• Tax representative appointment (for non-residents)
• Completed application form (M1 or M3, depending on your status)

Ensuring that you meet these requirements and have all necessary documents prepared will streamline the application process and help avoid potential delays or complications.

4. Step-by-Step Guide to Obtaining an AFM

Obtaining an AFM involves a series of steps that must be followed carefully. Here’s a detailed guide to help you navigate the process:

4.1. Preparation

Begin by gathering all required documents and information. This includes your identification, proof of address, and any additional documents specific to your situation (e.g., work permit, business registration).

4.2. Choosing the Appropriate Application Form

Select the correct application form based on your status:

• Form M1: For Greek citizens and residents
• Form M3: For non-residents and foreign entities

These forms can be obtained from the tax office or downloaded from the official Greek tax authority website.

4.3. Completing the Application

Fill out the chosen form accurately and completely. Pay special attention to personal details, address information, and the reason for requesting an AFM. If you’re unsure about any section, seek assistance from a Greek-speaking friend or a professional advisor.

4.4. Submitting the Application

Take your completed form and all supporting documents to the local tax office (DOY – Δημόσια Οικονομική Υπηρεσία). Some tax offices may require an appointment, so it’s advisable to check in advance.

4.5. Interview and Verification

At the tax office, you may be required to undergo a brief interview. The official will verify your documents and may ask additional questions about your purpose for obtaining an AFM.

4.6. Receiving Your AFM

If your application is approved, you will receive your AFM immediately. The tax office will provide you with a document containing your unique nine-digit AFM.

5. Where to Apply for an AFM

The primary location for applying for an AFM is at your local tax office (DOY). These offices are located throughout Greece, with multiple branches in larger cities. To find the nearest tax office, you can:

• Use the official Greek tax authority website to search for offices by region
• Ask at your local municipality office for directions to the nearest DOY
• Consult with your employer or a local accountant for guidance

It’s important to note that some specialized tax offices deal with specific types of applications, such as those for non-residents or large businesses. Ensuring you visit the correct office can save time and prevent unnecessary complications.

6. Documents Required for AFM Application

The specific documents required for your AFM application may vary based on your individual circumstances. However, here’s a comprehensive list of documents you should prepare:

• Valid passport or national ID card
• Two recent passport-sized photographs
• Proof of address in Greece (e.g., utility bill, rental agreement)
• Residence permit or visa (for non-EU citizens)
• Employment contract or job offer letter (if applying for work purposes)
• Business registration documents (for self-employed individuals or company representatives)
• Marriage certificate (if applicable)
• Birth certificates of dependent children (if applicable)
• Power of attorney (if someone is applying on your behalf)
• Tax representative appointment document (for non-residents)
• Previous year’s tax returns (if you have filed taxes in Greece before)

It’s advisable to bring both original documents and photocopies. Some tax offices may require certified translations of documents not in Greek, so check this requirement in advance.

7. Processing Time and Fees

The processing time for an AFM application is generally quick, often completed on the same day of application if all documents are in order. However, processing times can vary depending on the complexity of your case and the workload of the tax office.

Regarding fees, obtaining an AFM is typically free of charge. However, there may be indirect costs associated with the process, such as:

• Document translation fees
• Notary fees for certifying documents
• Travel expenses to the tax office
• Costs for obtaining supporting documents

It’s important to budget for these potential expenses when planning your AFM application process.

8. Using Your AFM

Once you have obtained your AFM, it becomes an integral part of your financial and administrative life in Greece. Here are some key areas where you’ll need to use your AFM:

• Opening bank accounts
• Filing tax returns
• Registering for social security
• Applying for licenses and permits
• Purchasing property
• Signing employment contracts
• Registering a business
• Accessing government services online

Always keep your AFM number secure and readily available, as you’ll be asked for it frequently in official and financial transactions.

9. Maintaining Your AFM

Maintaining your AFM involves keeping your information up to date with the tax authorities. This includes:

• Updating your address if you move
• Informing the tax office of changes in your employment status
• Reporting significant changes in your financial situation
• Renewing or updating your AFM if your residency status changes

Failure to keep your information current can lead to complications with tax filings and other administrative processes.

10. Common Issues and Troubleshooting

While obtaining an AFM is generally straightforward, some applicants may encounter issues. Here are some common problems and solutions:

• Missing documents: Ensure you have a complete set of required documents before visiting the tax office.
• Language barriers: Consider bringing a Greek-speaking friend or hiring an interpreter if you’re not fluent in Greek.
• Inconsistent information: Double-check that all your documents show consistent personal information.
• Long wait times: Visit the tax office early in the day or make an appointment if possible to avoid peak hours.
• Rejection of application: If your application is rejected, ask for a detailed explanation and address any issues before reapplying.

If you encounter persistent problems, consider seeking assistance from a professional tax advisor or lawyer familiar with Greek bureaucratic procedures.

11. AFM for Non-Residents and Foreigners

Non-residents and foreigners have specific considerations when applying for an AFM:

• They must use the M3 form instead of the M1 form.
• A tax representative in Greece may be required for non-residents.
• Additional documentation, such as proof of income from their home country, may be necessary.
• The application process might take longer due to additional verification steps.

Non-residents should be prepared for a more complex application process and may benefit from seeking professional assistance to navigate the Greek tax system effectively.

12. Online Services Related to AFM

The Greek tax authority offers several online services related to the AFM:

• TAXISnet: An online platform for filing tax returns and accessing tax-related services
• AFM validation tool: A service to verify the validity of an AFM
• E-appointments: A system for scheduling appointments at tax offices
• Digital certificates: For secure online transactions with government agencies

Familiarizing yourself with these online services can greatly simplify your interactions with the Greek tax system and other government agencies.

13. Legal Implications of Not Having an AFM

Not having an AFM when required can have serious legal and financial consequences:

• Inability to work legally or conduct business in Greece
• Difficulties in opening bank accounts or accessing financial services
• Potential fines for non-compliance with tax regulations
• Complications in property transactions or other significant financial dealings
• Challenges in accessing certain public services or benefits

Given these implications, it’s crucial to obtain an AFM promptly if you fall under the categories requiring one.

14. Conclusion

Obtaining a Greek Tax Identification Number (AFM) is a crucial step for anyone planning to engage in financial activities or reside in Greece. While the process may seem daunting at first, especially for non-Greek speakers, following the steps outlined in this guide can make the application process smoother and more manageable.

Remember that the AFM is more than just a number; it’s your key to participating fully in the Greek economy and administrative system. By understanding the importance of the AFM, preparing thoroughly for the application process, and staying informed about your obligations, you can ensure a smoother experience with Greek bureaucracy and financial systems.

Whether you’re a Greek citizen, an expat, or a business owner, having an AFM is essential for your financial and legal compliance in Greece. As with any important administrative process, if you’re unsure about any aspect of obtaining or using your AFM, don’t hesitate to seek professional advice from tax experts or legal professionals familiar with Greek regulations.

15. FAQs

Q1: Can I apply for an AFM online?

A1: Currently, the initial application for an AFM must be done in person at a tax office. However, many related services and updates can be performed online through the TAXISnet platform once you have your AFM.

Q2: How long is an AFM valid?

A2: An AFM does not expire. It remains valid for life unless officially deactivated. However, you should keep your information up to date with the tax authorities to ensure smooth operations.

Q3: Can I use my AFM in other EU countries?

A3: While the AFM is specific to Greece, it can be used for certain cross-border tax purposes within the EU. However, you may need to obtain separate tax identification numbers for extensive activities in other EU countries.

Q4: What should I do if I lose my AFM document?

A4: If you lose the document containing your AFM, you can request a new copy from your local tax office. You may need to provide identification and potentially fill out a form explaining the loss.

Q5: Is an AFM the same as a social security number in Greece?

A5: No, an AFM is not the same as a social security number. In Greece, the social security number is called AMKA (Αριθμός Μητρώου Κοινωνικής Ασφάλισης). While both are important identifiers, they serve different purposes and are issued by different authorities.

Article reviewed by Liina Tamm, Real Estate and Investment Expert | Consultant for Commercial and Residential Properties | Market Analysis and Strategies for International Investors, on February 26, 2025