Help & InfoApplying for an AFM – Getting a Tax ID number

Building a House in Crete, Greece

Applying for an AFM – getting an Identification Number, where to apply including which documents you may need.

Applying for an AFM - Getting a Tax ID number in Greece
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All residents and non-resident foreigners with financial transactions in Greece must have a valid Tax Identification Number ( Arithmo Forologiko Mitro/AFM – known as the ‘ A-Fi-Mi’). An AFM is unique for each individual and performs as a form of identification for the Greek authorities.

 

Appointing Lawyer: What to Consider

The AFM Tax Identification Number is mandatory for all local permanent residents in Greece including foreign property buyers. It is issued on the spot at tax offices, free of charge.

All applicants must present a valid ID (and a photocopy), Visa or other relevant document for non-EU citizens, a birth certificate (for those with no valid ID), a marriage certificate (if applicable) and complete a standard application form as part of the process.

If you have granted your Lawyer full Power of Attorney, they can apply for the AFM Tax Identification Number on your behalf.

A lawyer will handle all the legal aspects of constructing, buying or selling a property for you. A good one will keep you updated regularly, and can really support you in what is likely to be a complex and stressful process. 

ISSUE A GREEK TAX IDENTIFICATION NUMBER (AFM)

FOR RESIDENTS ABROAD

All Greek taxpayers and other country citizens (EU or third country) with rights and obligations relating to the Greek Tax Administration are obliged to have a Greek Tax Identification Number (Arithmos Forologikou Mitroou).

 

In particular an AFM number is required if a resident abroad (Greek or not) wishes to proceed with a transaction, such as:

  • Purchase a car, motorcycle, property or boat
  • Purchase land and/or buildings,
  • Opening a Greek Bank account
  • Establishing a business activity
  • Paying tax
  • Getting utilities connected
  • Exchanging a driver’s license

This is a unique number issued for each natural person and is required for all transactions with governmental authorities, individuals and other entities.

Competent Tax Offices for residents abroad: The Tax Office of each prefecture’s capital, except for Attica, when the appointed Tax Representative is registered with any Tax Office within this prefecture.

The Notary Public Office will not permit the transfer of a property unless the necessary documentation from the Tax Office is available.

Find the closest tax office to you  here.

All tax offices in Greece have to be open between 07:30 and 14:30. However, staff are required to serve the public only 5.5 hours a day. As a result, many locations open later than 07:30 and stop serving the public as early as 13:30.

The AFM should be issued by the interested party before executing any transaction in Greece such as property purchase or lease as it is a critical prerequisite for such transactions.

Applying for an AFM - Getting a Tax ID number in Greece
Applying for an AFM - Getting a Tax ID number in Greece

Accessing the TAXIS NET on-line platform

When you get your Tax Identification Number, you should also get a key-number (“kleidarithmos” in Greek) which allows you to sign up and use the online TAXIS NET platform.

By using this unique key-number the first time you visit online the platform, you will be able to set a unique username and a password, which you will then need to access the TAXIS NET in the future, for any given reason.

NOTE: Keep your TAXIS NET username and password safe, as you will need them for almost all tax office procedures.

Through this platform you can:

  • Submit a tax declaration yearly
  • Print a tax clearance certificate
  • Print an AFM certificate

As this platform is only in Greek and quite complex to use, you can ask for help from an accountant or an experienced lawyer.

Proving your Address

You must show proof of address to get a:

  • Tax Identification Number (AFM)
  • Social security number (AMKA)
  • Bank Account
  • Driver’s License

The required documents you need to provide in order to prove your address are:

  • A house contract, if you are renting a house by yourself.
  • An electricity or water bill under the name of the applicant.
  • A solemn declaration that you are hosted in a place of a friend or family member. You can find an English translated solemn declaration form here.

You should take the completed form to a KEP office or a police station in order to get a certification of your signature authenticity.

Do I Need a Fiscal Representative?

A fiscal representative is a tax registered company or person who will act in your behalf taking care of your administrative obligations, managing VAT affairs while dealing with the tax authorities. This may be a professional, such as an accountant or tax adviser.

It’s highly recommended for non-resident property owners to have a fiscal representative in Greece who presents annual tax returns and manages communication from the tax authorities particularly as the regulations change frequently.

A fiscal representative can also look after your financial affairs, e.g. receive your bank statements, make sure standing orders are being paid and that you have sufficient funds in your bank account to pay them.

Your fiscal representative can also apply for a tax file number (AFM) on your behalf. Most foreign residents employ a fiscal representative (usually an accountant) to manage their financial and/or taxation affairs.

Professional Fiscal Representation

Once you have appointed a fiscal representative, you should give him power of attorney to manage your financial affairs and he should inform the tax authorities that he’s acting on your behalf.

Note that many accountants, particularly those based on the islands, are very busy and it may be difficult to find one willing to take on new clients.

Professional fiscal representation including the handling of your financial affairs plus tax returns usually costs around €180.00 – €300.00 per year.

The completion and filing of a single tax return costs between €25.00 and €30.00. There may be additional charges for handling tax administration – the cost depends on the complexity of your tax affairs.

Accessing the TAXIS NET on-line platform

When you get your Tax Identification Number, you should also get a key-number (“kleidarithmos” in Greek) which allows you to sign up and use the online TAXIS NET platform.

By using this unique key-number the first time you visit online the platform, you will be able to set a unique username and a password, which you will then need to access the TAXIS NET in the future, for any given reason.

NOTE: Keep your TAXIS NET username and password safe, as you will need them for almost all tax office procedures.

Through this platform you can:

  • Submit a tax declaration yearly
  • Print a tax clearance certificate
  • Print an AFM certificate

As this platform is only in Greek and quite complex to use, you can ask for help from an accountant or an experienced lawyer.

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info@arencos.com

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