If you plan to do almost anything official in Greece — open a bank account, buy property, start a job, or set up utilities — you will sooner or later be asked for your AFM. This guide explains, in general terms, what the AFM is, when foreigners usually need one, and the practical ways to obtain it, either in person or through a representative.
What the AFM actually is
The AFM (Arithmós Forologikoú Mētrṓou, often written ΑΦΜ) is your Greek tax registration number. It is generally a nine-digit number that identifies you to the Greek tax authority, the AADE (Independent Authority for Public Revenue). Think of it as the key that links you to the Greek administrative system for anything with a financial or legal dimension.
Having an AFM does not, by itself, make you a Greek tax resident, and it does not automatically create a tax bill. It is simply an identifier. Many foreigners hold an AFM purely because a transaction required one, without ever living in Greece. Whether you owe tax depends on separate residency and income rules — a different question, and one worth checking with a qualified professional if your situation is at all complex.
When you actually need one
You will typically be asked for an AFM whenever money, property, or official registration is involved. Common triggers include:
- Buying or selling property, or signing a long-term lease.
- Opening a Greek bank account — most banks require it.
- Starting employment or registering self-employment or a business.
- Connecting utilities such as electricity, water, or sometimes mobile contracts.
- Buying a vehicle or registering it in your name.
- Inheriting Greek assets or dealing with an estate.
- Applying for certain residence permits, including some investment-based routes.
If none of these apply to you, you probably do not need an AFM yet. As a general matter there is no obligation simply to hold one as a visitor, though requirements can change, so confirm your own position if you are unsure.
How to get it in person
The traditional route is to apply at a DOY (the local tax office) that covers the area where you are based or where your transaction is taking place. In recent years AADE has expanded online options, and what is possible digitally continues to evolve. Even so, in-person filing through the relevant office remains a reliable path for many foreigners, especially non-residents.
Documents usually requested
Requirements vary by office and by whether you are an EU or non-EU national, so treat the following as a general checklist rather than a fixed list:
- A valid passport or national ID.
- Proof of address (in Greece or abroad, depending on your status).
- The relevant application forms (commonly referred to by codes such as M1, and M7 where a representative is involved).
- For non-EU nationals, sometimes a residence document or visa.
Documents issued abroad may need an official translation into Greek and, in some cases, an apostille. These rules change and are applied unevenly between offices, so confirm what your specific DOY expects before you travel rather than relying on any single account.
Cost and timing
Issuing an AFM is generally understood to be free of charge, and a straightforward application can often be completed quickly, sometimes the same day. Translation, courier, and any professional help carry their own separate costs. Do not treat any figure or timescale here as fixed — fees and procedures change, so confirm the current details locally with a qualified lawyer or accountant.
Getting an AFM through a representative
You do not always have to appear in person. A foreigner who is abroad, or who simply prefers not to navigate the tax office alone, can usually appoint a representative — often a lawyer or accountant — to obtain the AFM on their behalf.
This is typically done through a power of attorney (a notarised authorisation) that gives the representative the right to file the application and, where relevant, to act as your tax representative (the M7 form is commonly associated with this role for non-residents). Many people buying property remotely, or setting up a Greek bank account from abroad, use this kind of arrangement.
The power of attorney usually needs to be properly notarised and, if signed outside Greece, may need to be apostilled and translated. Getting the wording right matters: an authorisation that is too narrow can leave your representative unable to complete a step, forcing you to start again. A local lawyer can help ensure it is drafted to cover what you actually need.
Practical tips before you start
- Decide your real goal first. The documents for a property purchase often differ from those for employment.
- Check requirements with the specific office you will use — practice genuinely varies across Greece.
- Sort translations and apostilles early; these often cause the longest delays.
- Keep your AFM confirmation safe. You will be asked for the number repeatedly, sometimes years later.
- Separate the tax number from tax liability in your mind — and get advice if you are unsure whether you will owe anything.
A final word
Obtaining an AFM is usually one of the more manageable steps a foreigner faces in Greece, but the details — which office, which documents, whether a representative is wiser — depend heavily on your personal situation, and the rules do shift over time. Nothing here is legal advice, and figures and procedures should always be verified against current practice. Because an error can stall a property deal or a bank account, it is sensible to speak with a qualified local lawyer or accountant who can confirm the current requirements and handle the paperwork correctly for your circumstances.