The AFM Tax Identification Number

How to apply for the Greek tax identification number, including which documents you may need...

The AFM (??????? ??????????? ???????, A??) is the personal Tax Identification Number (TIN). It is required for many everyday transactions in Greece.

The nine-digit number is unique to each individual. It is used when dealing with Greek authorities and when completing almost any kind of paperwork, for example:

  • Prior to starting employment
  • Opening a bank account
  • Paying tax
  • Buying a car, property or boat
  • Getting a fishing licence
  • Getting utilities connected
  • Exchanging a driver's licence

Applying for an AFM Number

Any individual resident in Greece or person who owns property in Greece will need to apply for an AFM number.

The AFM number (sometimes referred to as TIN) can be obtained from the local Tax Office/Internal Revenue Services (?????? / Eforia), either in the place of residence or in the area where the person is buying property.

Required documents

The application can be made in person at a local Eforia or by an authorised person (for example lawyer or accountant) and an application form must be filled in (Form M1 - ?????? ???????? ??? / ????????? ???????? ?????????). The following documents are required:

  • Passport and a photocopy
  • A person without a passport must supply a birth certificate

The following documents, with photocopies, may be needed (the Eforia staff can confirm this):

  • Marriage certificate
  • Birth certificate
  • Visa or other relevant document for non-EU citizens

In general, documents that are in Latin script do not need to be translated.

If the application is not made in person, the authorised person must bring a declaration authorising them to apply for the AFM on their behalf. This declaration is called ???????? ?????? / Ipethini dilosi.

Once the application has been handed in, the Eforia issues a document stating the AFM number, which is usually issued immediately.

Anyone with an AFM number is registered with the Greek authorities and must file an annual tax return.