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.