Almost every administrative step in Greece starts with three letters: AFM (pronounced Ah-Fee-Mee), your Greek tax number. Here is what it is, why you need it, and how to apply without setting foot in a Greek tax office.
The short answer
- The AFM is your 9-digit Greek tax number. It is permanent and you need it to rent, open a bank account, sign utility contracts, buy property and file taxes.
- It does not make you tax resident. Residency depends on where you live and the 183-day rule.
- You apply online through myAADE, with a video identity check that works from abroad. AADE lists no fee for the application.
- No tax representative needed. Since September 2024 it is optional for non-residents. A lawyer or accountant can still prepare and file the application for you.
What is an AFM?
The AFM (Αριθμός Φορολογικού Μητρώου) is the Greek tax registration number, a unique 9-digit number assigned to an individual or a business.
- It is permanent: once issued, your AFM never changes.
- It is universal: it is your primary identifier for almost all dealings with the Greek state and with private businesses.
Why do you need it?
You cannot function in Greece long-term without an AFM. You will be asked for it when:
- Renting an apartment: a long-term lease is registered by the landlord on TAXISnet (the tax authority’s online portal), and you accept it with your AFM. See renting an apartment in Greece.
- Opening a bank account: Greek banks will not open an account without one. See opening a bank account in Greece.
- Setting up utilities: internet and electricity contracts in your name usually ask for an AFM.
- Buying property or cars: any significant purchase requires tax registration. See AFM for property buyers and non-residents.
- Taxes: filing a Greek tax return or registering a business requires this number.
Does getting an AFM make you a tax resident?
No. This is a widespread myth.
An AFM does not make you a Greek tax resident, nor does it subject your worldwide income to Greek tax. Tourists, foreign investors with summer homes and short-term exchange students all hold AFMs without being tax residents.
You become tax resident if Greece is your permanent or main home, your habitual abode or the centre of your vital interests, or if you spend more than 183 days in Greece within any 12-month period. More in our guide on tax residency and the 183-day rule. Moving from the UK? Our UK-to-Greece tax guide covers the switch step by step. Coming to work as a freelancer? See freelancer setup in Greece.
How to get an AFM
Obtaining an AFM used to mean queuing at a local tax office (DOY) with a translator. Since 1 December 2023 (AADE decision A.1185/2023), applications are made online only, through the “TIN & Authentication Key” application in myAADE. AADE does not list any fee for the application.
Applying yourself
- Fill in the online application and upload your passport (EU citizens can use a national ID card). Any foreign public document, such as a marriage certificate, needs an apostille and a Greek translation.
- Confirm your identity by video call with AADE (myAADElive) or at a tax office of your choice. The video call works from abroad.
- Once your identity is verified, your authentication key is emailed right after the call. The AFM certificate follows by email, either after the call or later during AADE working hours.
For the video call you can take the first available slot or book an appointment; the calendar shows slots for the next 15 days.
Applying through a representative
You can authorise a lawyer or accountant to prepare and file the application for you. The authorisation needs a certified signature; documents signed abroad usually need an apostille and a Greek translation. In Greece, the signature can be certified at a KEP (citizens’ service centre). The representative is identified with their own credentials, so you don’t need a video call.
What non-EU citizens need
- Living abroad: a valid passport, plus your full foreign address, your foreign tax number and an email address.
- Living in Greece: a passport plus proof of legal stay, such as a residence permit.
Since 9 September 2024 a tax representative is optional for non-residents (AADE decision A.1069/2024), provided you declare your full foreign address, your foreign tax number and an email address, and accept that AADE notices are sent to those contact details.
TAXISnet: your digital key
When you apply through myAADE, you request your AFM and your Kleidarithmos (authentication key) together. After your identity is verified, you receive the key by email and use it to activate your TAXISnet account. If you already have an AFM but no access, you request the key separately.
TAXISnet is the central digital portal of the Greek tax administration. Through it you file tax returns, accept rental contracts and access digital services such as the gov.gr wallet. Guard your credentials closely; they are your digital identity in Greece.
Frequently asked questions
What is an AFM number in Greece?
The AFM (Arithmos Forologikou Mitroou) is the Greek tax registration number: a permanent 9-digit number issued by the tax authority AADE. You need it to rent long-term, open a bank account, sign utility contracts, buy property or file a Greek tax return.
Does getting an AFM make me a Greek tax resident?
No. An AFM is only a registration number. You become tax resident if your permanent home or centre of vital interests is in Greece, or if you spend more than 183 days in Greece within any 12-month period.
Can I get a Greek AFM from abroad?
Yes. You apply through the TIN and Authentication Key application in myAADE, upload your passport (or EU ID card) and confirm your identity by video call. You can also authorise a lawyer or accountant to prepare and file the application for you.
Do non-residents need a tax representative in Greece?
No. Since 9 September 2024 a tax representative is optional for individuals under AADE decision A.1069/2024, provided you declare your full foreign address, your foreign tax number and an email address, and accept that AADE notices are sent to those contact details.
Need help with your AFM and what comes after?
If you are moving to Greece, we prepare and file your application for you. Once you start working, taxomade takes over your ongoing bookkeeping from €89/month, with myDATA, VAT returns and your annual tax return included. Send us a message for a free check.
Rules as of November 2026 (AADE decisions A.1185/2023 and A.1069/2024).