Following our communication and your guidance, we undertake the procedure for issuing a Greek AFM at the Tax Office for Residents Abroad. The task is performed by one of our expert associates.
For residents abroad
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 (AFM).
In particular, if a resident abroad (Greek or not) wishes to proceed with a transaction, such as purchase, sale, other investment, lease or initiation of business activity, etc., he will be asked for a valid AFM. This is a unique number issued for each natural person and is required for all transactions with government and other entities.
When should it be issued?
The AFM should be issued by the interested party before executing any transaction in Greece (property purchase, lease, etc.), as it is a prerequisite for such transactions.
Stakeholders
All Greek, EU and third country citizens who have business activity, execute transactions or have rights and obligations in Greece should have a Greek AFM.
Procedure
The AFM should be issued by the interested party before executing any transaction in Greece (property purchase, lease, etc.), as it is a prerequisite for such transactions.
- for third country citizens
- identification details (photocopy of the passport)
- appointment of a Tax Representative
- contact details (postal address abroad and email address)
Note that in case you wish for a third party to represent you for the AFM issue, a written authorisation is required.
Competent Tax Offices for residents abroad:
- The Tax Office for Residents Abroad, when the appointed Tax Representative is registered with any Tax Office within Attica Prefecture.
- 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.
- When more than one Tax Offices operate within a prefecture capital, then the A' Tax Office of the capital is the competent one. Except for Thessaloniki prefecture, where the D' Tax Office is competent for residents abroad.
- For Dodekanisa and Kyklades prefectures, the competent Tax Office is the one at which the Tax Representative is registered.
- By visiting the tax office for foreigners, we undertake to issue your Greek tax identification number (AFM), activate your Taxisnet account, be your tax representative for a year.