Navigating the Greek Tax System as a Non-Resident

Embarking on a journey in a different country often means diving into its unique systems and laws. One of the most common questions we receive from our community is whether non-residents can obtain a Greek Taxpayer Identification Number, known as the AFM.

What Is the AFM Used for?

The AFM, pronounced "afimi" in Greek, is a nine-digit Tax Identification Number (TIN) essential for anyone looking to engage in significant financial activities in Greece. Whether you're purchasing or renting property, opening a bank account, buying a car or boat, or making any transaction that involves VAT, the AFM is your gateway to conducting business legally within the country.

Obtaining an AFM a Non-Resident

The good news is that it is indeed possible for non-residents to obtain an AFM in Greece, even if you don't have a permanent address or a regular presence in the country. The process is straightforward and involves a few key steps, the most important of which is appointing a tax representative. This individual will guide you through the necessary paperwork and communicate with Greek tax authorities on your behalf. With an AFM in hand, non-residents—such as those holding a valid permit or a "D" type visa—can engage in financial activities, open bank accounts, secure lease agreements, and pay VAT without needing to reside in Greece full-time.

Getting the Right Paperwork

To obtain the Greek tax ID number, or AFM, you'll need to provide the following information:

• Copy of your passport
• ⁠Father's name and surname
• Mother's name and surname
• ⁠Full home address abroad (outside Greece)
• Temporary address in Greece (if known)
• ⁠Foreign tax ID number
• Mobile phone number
• An authorization form (in Greek) with your signature

Why You Need a Tax Representative

When applying for an AFM, having a tax representative is crucial as a non-resident. A tax representative serves as your point of contact for all official correspondence, ensuring that you receive important notifications instantaneously. This is particularly effective for staying informed about any legislative changes that may affect permit or visa holders in Greece.

Another key reason to appoint a tax representative is to facilitate the creation of an account on Taxisnet (or "myaade.gr"), the official government portal required for anyone living and working in Greece. Your tax representative will help you obtain your TaxisNet credentials, including a unique username and password, which you will use to log in and manage your tax-related activities.

Functionalities of TaxisNet

• Download your AFM certificate: Easily access and download your AFM certificate for official use. Banks most commonly request to see this, as well as sometimes landlords.
• Sign or retrieve your rental agreement: Manage your rental agreements electronically.
• File your annual tax declaration: Submit your tax returns online with ease.

Additionally, your tax representative can assist in preparing an authorization form in Greek, which includes your details and must be presented to the Greek Consulate abroad or at a KEP office within Greece for stamping with your signature. In case any issues arise—such as miscommunications or unexpected problems at the consulate—your tax representative can act on your behalf, providing practical solutions and ensuring that everything is handled smoothly.

If you are currently experiencing difficulties with obtaining an AFM, feel free to book your complimentary 30-minute consultation call.