Does getting an AFM make me a Greek tax resident?

No. An AFM is an identification number, not a residency status. Greek tax residency is determined by separate tests — principally physical presence exceeding 183 days in a 12-month period, or having your center of vital interests in Greece. Millions of non-residents hold AFMs purely to own property, bank, or transact in Greece while remaining tax resident elsewhere.

Does an AFM mean I have to file a Greek tax return?

Not automatically. The AFM itself creates no tax bill. Obligations follow from what you do: owning Greek property brings the E9 property declaration and ENFIA; earning Greek-source income brings filing obligations; becoming tax resident brings worldwide-income filing. A non-resident with an AFM and no Greek assets or income generally has nothing to file — but confirm your position with a Greek accountant once you own property.

Can I get an AFM without traveling to Greece?

Generally yes. The official process allows electronic application with identification by videoconference, and it also allows a legal representative or a specifically authorized third person to apply on your behalf. In practice many overseas buyers grant a power of attorney to a Greek lawyer or accountant who handles the whole process. Documents signed abroad typically need an apostille and certified translation, so build in time for that.

Do I need a Greek tax representative as a non-resident?

Residents abroad have historically been required to designate a tax representative in Greece — a person with a Greek address who serves as a point of contact with the tax administration. The representative does not become liable for your taxes. Whether and how this applies to your situation, and what the current procedure requires, is exactly the kind of detail to confirm with your Greek accountant or the tax office when you apply.

How long does it take to get an AFM?

The application itself is short once the documents are in order; the overall timeline is driven by preparation — gathering identification documents, arranging apostilles and certified translations if applying from abroad, and booking the identification step. Buyers should treat the AFM as an early task in the purchase timeline rather than something to sort out the week of signing.

AFM Greece: How Foreigners Get a Greek Tax Number

Q: How does a foreigner get an AFM in Greece?

Through the official AADE process: you (or an authorized representative) submit an electronic application with your personal details, identification document, and supporting documents, then complete identification either by videoconference with a tax officer or in person at a Tax Office (DOY) of your choice. The service is open to applicants irrespective of tax residence. Many overseas applicants instead authorize a Greek lawyer or accountant to obtain the AFM for them.

What an AFM is

The AFM (Αριθμός Φορολογικού Μητρώου — tax registry number) is a unique nine-digit number that identifies you to the Greek tax administration, issued through an official AADE process. It functions as your reference number for essentially every formal transaction in Greece: property purchases, bank accounts, utility contracts, vehicle ownership, employment, and tax filings. It is issued once and stays with you for life.

Three things the AFM is not: it is not a residence permit, it is not tax residency, and it is not a TAXISnet or myAADE login. Each of those is a separate thing, covered below — and keeping them separate is the single most useful piece of understanding this guide offers.

Who needs one

Property buyers — an AFM is required to complete a purchase: the transfer tax declaration, the notarial deed, and registration all reference it.
Anyone opening a Greek bank account — banks require it as standard.
People moving to Greece — for employment, leases, utilities, vehicle registration, and eventually tax filings.
Retirees and long-stay residents — for healthcare-adjacent paperwork, contracts, and daily administration.
Heirs and recipients of Greek assets — inheriting Greek property requires an AFM to complete the paperwork.

For buyers specifically, the AFM is a genuine prerequisite, not a formality: the purchase cannot complete without it, which is why it sits at the top of our property buying checklist.

AFM versus TAXISnet / myAADE credentials

The AFM is the number; TAXISnet (or myAADE) credentials are the login that lets you use it online. When you apply for an AFM through the current process, you also request a "key" (kleidarithmos) used to activate your online credentials. You need the credentials to file returns, view your tax position, and use AADE's digital services — but the number and the login are distinct, and losing one does not invalidate the other. Overseas owners commonly let their Greek accountant operate the online side under authorization.

Residents versus non-residents

Both residents and non-residents can — and routinely do — hold AFMs. The official application is explicitly open to applicants irrespective of tax residence. The differences are practical:

Residents register with the tax office and file in Greece as their primary tax jurisdiction.
Residents abroad are registered as non-residents and have historically been required to designate a Greek tax representative — a contact person with a Greek address for correspondence with the tax administration. The representative is a point of contact, not a guarantor of your taxes. Confirm the current requirement when you apply.

EU and non-EU applicants follow substantially the same AFM process; what differs by nationality is the surrounding context — residence permits for non-EU nationals are a separate immigration matter handled by the Ministry of Migration and Asylum, and are neither required for nor granted by an AFM.

Documents commonly required

The official application asks for your personal and birth details, an identification document, contact details, nationality, and civil status, with supporting documents attached case by case. In practice, expect to prepare:

A valid passport (or EU identity card for EU citizens).
Birth details and civil-status information — and the AFM of a spouse or representative where relevant.
Contact details and an address — plus your tax representative's details if you are a resident abroad and one is required.
Authorization documents — if a lawyer, accountant, or other third person applies for you, they need specific authorization; from abroad this usually means a power of attorney with apostille and certified translation.

How to apply

The official electronic route

Under the current process, you submit the application electronically, then complete identification either by videoconference with a tax officer or in person at a Tax Office (DOY) of your choice. On approval you receive the AFM and the key for activating your online credentials.

Applying through a representative

The process also allows legal representatives and specifically authorized third persons to apply on someone's behalf. This is the route most overseas property buyers use in practice: a limited power of attorney authorizes a Greek lawyer or accountant to obtain the AFM, and often to handle banking and the purchase steps that follow. The professional's fee is separate — the AFM issuance itself is a public service.

Paperwork signed abroad

Powers of attorney and certain civil documents signed outside Greece generally need an apostille (or consular certification, depending on the country) and certified translation into Greek. This is usually the slowest part of the timeline — start it first.

What happens after the AFM is issued

Activate online credentials — using the key issued with the AFM, you or your accountant can activate TAXISnet/myAADE access.
Open a bank account — the AFM unlocks Greek banking; see our banking in Greece guide for the process and documents.
Transact — sign leases, set up utilities, and, for buyers, proceed with the purchase steps.
Keep your details current — changes of address, civil status, or representative should be reported to the tax registry.

Common delays and document problems

Apostille and translation lead times — the most common bottleneck for overseas applicants.
Name inconsistencies — spellings that differ between passport, birth documents, and transliterations can stall an application; use one consistent transliteration everywhere.
Missing civil-status details — marriage and spouse information is requested; incomplete family details cause follow-up requests.
Representative paperwork — powers of attorney that are too vague, uncertified, or untranslated get rejected. Have the Greek professional draft the text they need.

Does an AFM create Greek tax residency — or a tax bill?

No — and this deserves to be stated as plainly as possible. The AFM is an identification number. Greek tax residency is decided by entirely separate tests set out by AADE: principally, physical presence in Greece exceeding 183 days in a twelve-month period, or having your center of vital interests — your main personal and economic ties — in Greece. Holding an AFM appears in neither test. Our Greek tax residency guide covers the tests in depth.

Nor does the AFM itself generate a tax bill. Obligations follow from activity, not from the number: buy property and you will file the E9 declaration and pay ENFIA; earn Greek-source income and it is taxable in Greece; become tax resident and worldwide income comes into scope. A non-resident whose only Greek footprint is the AFM generally owes nothing — but once you own property or earn income, engage a Greek accountant to keep the filings right.

Using the AFM for a property purchase

In a purchase, your AFM appears at every formal step: the joint transfer tax declaration submitted before the deed, the notarial contract itself, registration at the land registry or cadastre, and the E9 property declaration after completion. Buyers typically obtain the AFM at the very start of the process — often together with a bank account — so that nothing later waits on it. For how the AFM fits into the full journey, see our step-by-step guide to buying property in Greece and the complete breakdown of purchase costs.

AFM checklist for overseas buyers

Start early — treat the AFM as step one of the purchase, not paperwork for later.
Decide who applies — yourself (videoconference or in person) or a Greek lawyer/accountant under power of attorney.
Prepare identification — passport, birth and civil-status details, consistent name transliteration.
Sort the power of attorney properly — drafted by the Greek professional, then notarized, apostilled, and translated.
Confirm the tax-representative requirement for residents abroad, and who will fill the role.
Activate and delegate online access — decide who operates TAXISnet/myAADE for your filings.
Plan the follow-on steps — bank account next, then the purchase itself.

AFM in Greece: How Foreigners Get a Greek Tax Number