What Is an AFM Number and Why Do You Need One in Greece? (2026 Guide)
An AFM number is Greece’s Tax Identification Number. Official AADE material describes it as a unique nine-digit number that serves as your personal reference number in the Greek tax system and identifies you individually before the tax administration. Gov.gr also makes clear that this AFM can be requested electronically by the interested person regardless of tax residence, which means it is not reserved only for people already living in Greece. In practice, the AFM is one of the first administrative building blocks you need in Greece. It is closely linked to the issuance of an Authentication Key and digital access to AADE services, and it is commonly needed for steps such as buying property, handling property tax obligations, using online tax services, or starting a sole proprietorship. That is exactly why many non-residents prefer to get it sorted properly from the start instead of discovering later that a missing AFM is blocking a bigger project. At AFM Greece, this is exactly what we help with: obtaining the right Greek AFM through the correct route, with the right documents, and without unnecessary confusion for applicants abroad.The quick answer below follows the current official gov.gr and AADE framework on AFM issuance, digital access, property obligations, and business setup.
AFM for Non-Residents in Greece (2026 Guide)
If you live outside Greece and need a Greek tax number, the good news is simple: yes, non-residents can obtain an AFM. In fact, the official Greek process expressly allows a natural person to apply regardless of tax residence, and the request can be submitted electronically. The applicant can then identify themselves either by video call through myAADElive or by attending a tax office in person.
That said, many non-residents are unsure about what an AFM actually means. Does it make you a Greek tax resident? Do you need a tax representative? Will you have to file tax returns every year? These are the questions that matter, and the answer is usually more reassuring than people expect. Greek tax residence is determined by criteria such as residence, centre of vital interests, or extended physical presence in Greece, not simply by the fact that you hold an AFM.
Current AADE and gov.gr guidance confirms that non-residents can apply electronically, that contact details and supporting documents are required, and that the exact paperwork depends on the case.