Why does a tenant need an AFM before signing a lease?
Because Greek law treats the tax number as the identifying credential for anyone entering a lease, and the lease itself has to be filed electronically using that number. Without it, the contract has no legal footing and cannot be registered.
Two separate things depend on the AFM. First, the lease document itself: it is standard practice in Greece for both landlord and tenant to be identified by their AFM, and a landlord cannot reasonably proceed without one. Second, the lease declaration: the tenant must accept the lease electronically through Taxisnet (the AADE online portal), and Taxisnet access itself requires a valid AFM, per Expat Focus. If the tenant has no number, the landlord cannot complete the filing that keeps the tenancy compliant and enforceable in court.
Landlords should read this alongside our guide on How to Find Tenants in Athens, which covers what a landlord needs before advertising, and Tenant Screening in Greece, which covers the identity and income documents landlords collect during screening. The AFM sits underneath both processes: it is one of the first things a landlord will ask for once an applicant is chosen.
What documents do I need to apply for an AFM?
The core set is a valid passport, proof of your foreign address, and a completed application form, submitted either in person or by an appointed representative. Some routes ask for additional supporting paper depending on whether you are applying as a resident or a non-resident.
In practice, applicants typically need:
Document | Why it is needed |
|---|---|
Valid passport or national ID | Confirms identity |
Proof of foreign address (utility bill, tax residence certificate) | Establishes your tax residence for the AADE record |
Application form (M1, plus M7 if appointing a representative) | The standard AADE registration forms |
Notarial power of attorney (if applying remotely) | Authorises a representative to obtain the AFM and the Taxisnet access key on your behalf |
If you are applying through a representative while abroad, the power of attorney has to be notarised, because a simple digital signature or a KEP (citizen service centre) certification is not possible for someone who is not physically in Greece, per Pachou Notary. The document needs explicit wording authorising the representative both to obtain the AFM and to collect the Taxisnet access code, sometimes called the kleidarithmos (authentication key). Without that key, you cannot log into Taxisnet to file taxes, view lease declarations, or manage anything else with the tax authority, per Expats Greece.
Do I need a residence permit or visa to get an AFM?
No. A foreigner can obtain an AFM as a non-resident even without a Greek visa or residence permit, per Astons Greece. The AFM is a tax identifier, not an immigration status, and the two systems are handled separately.
This matters for tenants who are moving to Greece on a work contract, buyers who are not yet resident, and anyone applying under the Golden Visa route before their residence permit comes through. The AFM can, and usually should, be obtained early, since it is needed for the lease, for opening a bank account, and for the property purchase contract itself. If you are going through the residency-by-investment programme, the wider process is covered in the Greece Golden Visa complete guide (if published) alongside this one on your related list.
What is the non-resident tax office route?
If you live abroad, your AFM application is handled by the Non-Residents Tax Office rather than a local district tax office. In the Attica region this function is centralised at KEFODE Attica, per Pachou Notary and confirmed by AADE's own registry procedures guide, which designates KEFODE Attica as the competent authority for taxpayers who do not appoint a representative.
There are effectively two paths once you are a non-resident applicant:
Appoint a representative. Someone in Greece, often a lawyer or notary, applies on your behalf using the notarial power of attorney described above. Your file is then handled under the jurisdiction tied to that representative's registration.
Skip the representative. Under Decision A.1069/2024, you can apply without appointing anyone, provided you agree to receive tax authority notifications directly yourself. In that case your file moves to KEFODE Attica as the central non-resident office, per Pachou Notary. This route removes the need for a representative but means all future correspondence from AADE comes straight to you, in Greek, so you need a plan for reading and responding to it.
Either way, applications go through the myAADE portal online, submitted by you or by your representative, per Pachou Notary. There is no separate paper-only channel for non-residents.
Should I appoint a representative, or apply myself?
It depends on whether you can be physically present in Greece and how comfortable you are managing Greek-language tax correspondence remotely. Applying in person, at an office such as the DOY Katoikon Exoterikou (Tax Office for Foreign Residents) on Mesogeion Avenue in Athens, is usually the fastest route, with the AFM often issued the same day, per LookupTax.
If you cannot travel, a representative under power of attorney is the standard workaround, and it is common practice among lawyers and notaries who handle property purchases for overseas buyers. The trade-off is time (notarising the power of attorney abroad and shipping it takes days) and a small additional cost for the legal work. AADE has also introduced a video-call identity verification option for some non-resident applications, where you submit an online form and then join a scheduled video call to confirm your identity against your passport, after which the AFM and authentication key are issued electronically, per Global Law Experts.
Route | Who it suits | Rough turnaround |
|---|---|---|
Apply in person in Greece | Anyone already in the country | Often same day |
Apply via video-call verification | Non-residents comfortable with a scheduled online identity check | A few working days after the call |
Apply via representative (power of attorney) | Non-residents who cannot travel and prefer someone local to handle it | One to two weeks including the notarial paperwork |
How long does the whole process actually take?
If your documents are complete and you apply in person, expect the AFM the same day or within one to five working days, per LookupTax and Xpat Athens. If you are applying remotely through a representative, factor in the time to draft and notarise the power of attorney abroad, which typically brings the full cycle to five to ten days, per Pachou Notary, and other sources put a complete remote cycle, including appointment scheduling, at around one week, per Xpat Athens.
The single biggest variable is not the AADE processing step itself, which is usually quick, but the paperwork that has to be assembled and authenticated before the application goes in. A power of attorney drafted incorrectly, or missing the explicit wording to authorise collection of the Taxisnet key, is the most common cause of delay, since it has to be corrected and re-notarised before the application can proceed.
What happens once I have the AFM?
You receive the nine-digit number itself along with a kleidarithmos (authentication key), which is what actually unlocks Taxisnet, per Expats Greece. With both in hand, you can be named on a lease, complete a property purchase, open a Greek bank account, and file the online acceptance of any lease declaration your landlord submits.
Landlords should remember that registering the lease is their responsibility too, and it has its own clock: a lease must be declared to AADE within 30 days of signing to preserve the landlord's standing in the event of a dispute or court proceeding, per Landager. The mechanics of that filing, and what happens if it is missed, are covered in our Rent Collection in Greece guide. Once the lease is signed, both sides are also bound by the residential lease's mandatory three-year minimum term protection, regardless of what shorter period the paper states, a point covered in more detail in Eviction Laws in Greece and the tenant-rights side of this in Tenant Rights and Landlord Obligations in Greece.
What to do next
Apply for your AFM as early as possible, ideally before you start viewing flats or negotiating a purchase, since no landlord or seller can finalise a contract without it. Gather your passport, proof of foreign address and, if applying remotely, a notarised power of attorney with explicit wording covering the Taxisnet key. Decide early whether you will apply in person, by video call, or through a representative, since that choice drives your timeline more than anything else. If you are buying or letting through mamaXO, we help coordinate the AFM application alongside the property purchase or lease so nothing stalls at the tax office. Get in touch for guidance specific to your situation.
About mamaXO
mamaXO is an Athens-based property and Golden Visa operator. This guide is produced by the mamaXO editorial team and reviewed by our in-house legal, tax and property specialists.
