If you are planning to spend any significant amount of time in Greece, you will quickly encounter three letters that dictate almost every administrative process in the country: AFM (pronounced Ah-Fee-Mee).
Here is what it is, why you need it, and how to get it without stepping foot in a Greek tax office.
1. What is an AFM?
The AFM (Αριθμός Φορολογικού Μητρώου) is the Greek Tax Registration Number. It is a unique, 9-digit identification number assigned to an individual (or business).
- It is permanent: Once issued, your AFM never changes.
- It is universal: It acts as your primary identifier for almost all interactions with the Greek state and private businesses.
2. Why Do You Need It?
You cannot function in Greek society long-term without an AFM. You will be asked for it when:
- Renting an Apartment: To sign a legal, long-term lease, the contract must be registered on the government portal (TAXISnet). You need an AFM to accept this contract.
- Opening a Bank Account: Greek banks will not open an account for you without one.
- Setting up Utilities: Buying a SIM card (sometimes), setting up home internet, or transferring electricity bills to your name requires an AFM.
- Buying Property or Cars: Any significant asset purchase requires tax registration.
- Taxes and Visas: Applying for residence permits and filing taxes both require this number.
3. Does Getting an AFM Make You a Tax Resident?
No. This is a widespread myth.
Getting an AFM does not automatically make you a Greek tax resident, nor does it immediately subject your global income to Greek taxation. Tourists, foreign investors buying summer homes, and students all hold AFMs without being tax residents. Tax residency is determined by how many days you spend in the country (the 183-day rule) and where your primary economic interests lie.
4. How to Get an AFM
Historically, obtaining an AFM required waiting in line for hours at a local tax office (DOY) with a translator. Today, the process is much simpler.
The Remote Route (Power of Attorney)
You do not need to be in Greece to get your AFM. You can authorize a local lawyer or tax representative via a Power of Attorney (PoA) to apply on your behalf.
- You sign a PoA (often digitally or via a local consulate).
- The representative submits your passport and details to the tax authority.
- Your AFM is issued within a few days.
Note for Non-EU Citizens: If you are a non-EU citizen, the tax office will often require details of your valid visa or residence permit before issuing the AFM. If you are applying for the Digital Nomad Visa, coordinating the timing of your AFM and visa applications with your advisor is crucial.
5. TAXISnet: Your Digital Key
When you are issued an AFM, you should also receive a username and a “Kleidarithmos” (key number) to activate your TAXISnet account.
TAXISnet is the central digital portal for the Greek government. Through it, you will file tax returns, accept rental contracts, and access digital services (like the Gov.gr app). Guard your TAXISnet credentials closely; they are your digital identity in Greece.
[!NOTE] Disclaimer: This article is for informational purposes only and does not constitute individual legal or tax advice. Immigration laws and tax regulations are subject to change. Please consult a qualified professional before making relocation decisions.