Obtaining AFM in Greece as a non-European citizen
How to Get a Greek Tax Identification Number (AFM) as a Non-EU Citizen
If you're planning to live, work, or invest in Greece as a non-European citizen, obtaining a Greek Tax Identification Number (AFM) is one of the first administrative steps.
Here’s how the process works today:
📄 1. Required Documents
You will typically need:
Valid Passport
Completed M1 Form (Application for AFM)
Completed M7 Form (if applicable – e.g. appointment of tax representative)
Valid Visa or Residence Permit (if already issued)
Proof of Address in Greece
(rental agreement, utility bill, or hospitality declaration)Greek Tax Representative (if required)
Greek Phone Number (recommended for communication)
👉 Additional documents may be requested depending on your case (e.g. employment contract, company details, student status).
⚠️ Important: Tax Representative Requirement
For most non-EU citizens, appointing a tax representative in Greece is either required or strongly recommended.
This person must:
Have a Greek AFM
Be a Greek tax resident
This is a key difference compared to EU citizens.
📍 2. Submission Process
You have 2 main options:
🧍♂️ Option A: Visit the Tax Office (DOY)
You can visit the competent DOY based on your address or activity.
Submit your documents in person
In some cases, an appointment is required
If documents are complete, the AFM is usually issued the same day
💻 Option B: Remote Application (via email or representative)
Through the Independent Authority for Public Revenue system:
Documents can be submitted electronically to the DOY
Often handled by a tax representative or professional
Processing time may vary depending on the tax office
⚙️ 3. AFM Issuance
Once your documents are reviewed and approved:
Your AFM is issued
It is unique and permanent
It is required for nearly all activities in Greece (renting, banking, employment, utilities, etc.)
💡 Practical Tips
Requirements may vary slightly depending on the DOY
Not all tax offices follow the exact same process
Language can be a barrier if you don’t speak Greek
Remote processing is increasingly common, but not always faster
🤝 A More Efficient Approach
In practice, the process is significantly smoother when handled by someone familiar with the system.
Working with a local professional can help:
Avoid delays or rejections
Ensure correct documentation from the start
Complete the process without unnecessary visits
For assistance, feel free to reach out at info@enterathens.com
Don’t just visit. Belong.