Greek Tax Number (AFM) for Foreigners: How to Get It Remotely in 2026

The AFM is the first piece of bureaucracy you'll hit when buying property in Greece — and you cannot get past it. No notary will proceed to closing without seeing your AFM. You cannot pay the Property Transfer Tax without one. You cannot open a Greek bank account, set up utilities, or file a tax declaration. Everything in the Greek tax and property system runs through this nine-digit number.

The good news is that foreigners can obtain an AFM without physically being in Greece. The less good news is that the process became more demanding in December 2025 when AADE (the Independent Authority for Public Revenue) upgraded its evidentiary requirements. If you're reading an older guide, the document checklist you're working from may be out of date.

What the AFM Is

AFM stands for Arithmos Forologikou Mitroou (Αριθμός Φορολογικού Μητρώου) — your Greek Tax Identification Number. It's issued by AADE, the Greek tax authority, and serves as your unique administrative identifier for every economic transaction in the Hellenic Republic. Unlike some countries where a tax number is only relevant if you're earning local income, in Greece the AFM is required for property purchases regardless of whether you'll ever be a tax resident.

Two Ways to Apply

Option 1: In Person at a Greek Tax Office (DOY)

If you're physically in Greece, you can apply directly at the competent local tax office (Δημόσια Οικονομική Υπηρεσία — DOY) corresponding to your temporary address in Greece. This is the faster route if you're already there. You'll need your passport, completed application form, and the supporting documents listed below.

Option 2: Remotely via Power of Attorney

This is the path most property buyers take. You appoint a Greek resident — in practice, almost always your Greek property lawyer — as your tax representative (antiklitos). They apply electronically through the AADE system on your behalf using a formal Power of Attorney.

AADE also runs a myAADElive platform that allows remote identity verification: a tax officer conducts a video interview with you (via digital platform) to verify your identity before the registration is processed. This option is useful if the PoA route has any procedural delays.

What Documents You Need (2026 Requirements)

Since December 2025, AADE requires a more rigorous documentation package to prevent identity fraud. The older document list (passport + application form) no longer suffices. You now need:

1. Valid Passport or National Identity Card Must be a certified copy. EU citizens can use a national ID card; non-EU citizens must present a passport.

2. Apostilled Birth or Family Certificate (new requirement since December 2025) This is the document that catches most people off guard. The birth certificate must explicitly state the full names of both parents, must be officially translated into Greek, and must bear an Apostille stamp (or consular legalization if your country is not a signatory to the Hague Apostille Convention). Getting this document takes time — factor it into your planning timeline.

3. Completed AADE Application Form Declares your full personal details, place of birth, and citizenship.

4. Proof of Non-Resident Address A formal declaration of your permanent residential address abroad, accompanied by your foreign tax identification number (your SSN, NI number, TFN, SIN, or equivalent).

5. Tax Representative Appointment Dossier A formal notarized document appointing your Greek tax representative, with their signed declaration of acceptance.

6. Power of Attorney If using a lawyer to file on your behalf, a notarized PoA granting them authority to act. This PoA should be executed before a Greek Consular authority in your home country, or before a foreign notary with an Apostille stamp attached.

Personal contact details on file: Critically, AADE requires that your mobile phone number and email address be registered directly under your name in their system — even when a representative is handling the filing. This ensures that tax assessments, compliance notices, and TAXISnet login credentials are sent directly to you, not just your lawyer.

How Long Does It Take?

Once all documents are in order and submitted through the digital AADE system by your tax representative, AFM issuance typically takes a few business days. The bottleneck is almost never the AADE processing time — it's the time needed to gather the apostilled birth certificate and have it translated.

Apostilling documents varies significantly by country. In the United States, state-level documents (birth certificates) are apostilled at the state's Secretary of State office; the process takes anywhere from a few days (expedited) to several weeks (standard). In the UK, the Foreign, Commonwealth & Development Office handles apostilles — similar timeline. In Australia, requests go to the Department of Foreign Affairs and Trade.

If you're buying on a compressed timeline, get the birth certificate apostilled before you even find a property.

The Tax Representative (Antiklitos)

Non-residents holding Greek property are required to maintain a local tax representative — someone who can receive correspondence from AADE on your behalf and act as liaison for tax communications. In practice, this is almost always the same lawyer handling your property purchase, and the cost is folded into their overall retainer.

Your tax representative's name and Greek address will be registered with AADE as the official contact point. They'll receive your ENFIA (annual property tax) assessments, any compliance notices, and other AADE correspondence. This doesn't replace the requirement for your own contact details to be registered — you should still receive direct notifications under your own name.

After You Get Your AFM

Once your AFM is issued, you can:

• Authorize your lawyer to proceed with the property pre-contract and due diligence
• Arrange payment of the Property Transfer Tax (FMA) at closing
• Register with TAXISnet (Greece's online tax portal) to manage your ongoing tax obligations
• File annual declarations of Greek real estate holdings via the E9 form
• Pay ENFIA (annual property tax) through the myAADE portal

For the complete picture of what happens after the AFM — including the transfer tax, the notarial deed, and annual tax obligations — our full expat buying guide for Greece walks through every stage in sequence.

Common Questions

Can I get an AFM without a lawyer? Technically yes, if you're physically present in Greece. In practice, almost all foreign buyers use their property lawyer to handle the application remotely, since it simplifies the process and the lawyer will need a PoA from you anyway.

Does having an AFM make me a Greek tax resident? No. An AFM is a registration number, not a declaration of residency. You only become a Greek tax resident if you spend 183+ days per year in Greece or register your primary residence there. Non-resident property owners with AFMs file an annual E9 declaration and pay ENFIA, but are not subject to Greek income tax on foreign-source income.

I had an AFM years ago — do I need a new one? No. AFMs are permanent. If you already have one, your lawyer can retrieve it from the AADE system using your passport details. There's no need to apply again.

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