What is the tax identification number in Greece?
The tax identification number in Greece is the AFM, a nine-digit number that AADE assigns to every taxpayer, whether that is a person or a company. It is the number that foreign banks mean when a form asks for your "Greek TIN" under international tax reporting rules, and it is the number a Greek notary, bank or tax office will ask for whenever you deal with them.
The AFM is permanent. It is issued once and stays with the same person or company for life, it is not reissued or renewed. For a company or a self-employed person registered for VAT, the Greek VAT number is simply the prefix EL followed by the AFM, so a company with AFM 123456789 has VAT number EL123456789. There is no separate VAT registration number to apply for beyond that.
Who needs a Greek TIN and when?
Anyone doing anything financial in Greece needs an AFM, whether they live in the country or not. Residents and non-residents are treated the same way on this point, the requirement does not disappear because you are based abroad.
| Situation | Why the AFM is needed |
|---|---|
| Buying property | Required in the transfer-tax declaration and the notarial deed |
| Signing or accepting a registered lease | The tenant's AFM is entered in AADE's electronic lease declaration |
| Opening a Greek bank account | The bank requires it for account opening and reporting |
| Inheriting property or assets | The heir needs an AFM to be registered as the new owner |
| Paying ENFIA (the annual property tax) | ENFIA is assessed per AFM, one per owner, each year |
| Setting up utilities | Electricity and water providers ask for it at account opening |
| Working in Greece | Required for payroll and any income tax filing |
If you are letting a flat and the tenant does not yet have an AFM, that specific problem, and how to handle a lease signing before the number comes through, is covered separately in our lease without AFM guide.
How do non-residents get an AFM in 2026?
Non-residents apply through AADE, either in person, through a tax representative, or through an authorised third party, and the AFM and myAADE access key (κλειδάριθμος) are issued together once the application is complete. The myAADE access key is what then lets you register for AADE's online services, so the two numbers arrive as a pair rather than separately.
The application can be filed by the taxpayer themselves, by the legal or tax representative of a tax resident abroad, or by someone you authorise to act on your behalf, which is the usual route for buyers who are not in Greece at the time. This article does not repeat the document list, the identity verification steps or the tax office process. All of that, including how a representative is appointed and what each route actually involves, is in our AFM step-by-step guide.
Is the AFM the same as a VAT number, an AMKA or an ID number?
No, and confusing these is one of the most common mistakes foreign buyers and tenants make. Each number does a different job.
| Number | What it is | Issued by |
|---|---|---|
| AFM | Greek tax identification number, nine digits | AADE |
| VAT number | EL + the AFM, for VAT purposes | Built from the AFM, no separate registration |
| AMKA | Social security registration number, for healthcare, employment and insurance | Social security authorities |
| Passport or national ID number | Proof of identity | Your home country |
Your passport number is not a tax number and will not work where an AFM is requested. AMKA is a separate registration used for social security and healthcare, not for tax matters, and having one does not give you an AFM or the other way round. If a form specifically asks for a tax identification number, it wants the AFM.
Where do I find my AFM once I have it?
Your AFM appears on the AADE registration certificate (βεβαίωση απόδοσης ΑΦΜ) issued when the number was assigned, inside your myAADE account once you have registered for online access, and on any Greek tax document you receive afterwards, such as your annual ENFIA assessment. If you have bought property in Greece, more detail on how ENFIA is calculated and billed each year is in our ENFIA guide for foreign owners.
If you have lost the paper certificate but can log into myAADE, the number is visible there. If you cannot access myAADE either, a tax representative or an authorised third party can retrieve it for you at a tax office.
What to do next
Once you have your AFM, register for myAADE access using the access key issued alongside it, since most Greek tax and property administration now runs through that portal. From there you can open a bank account, sign a lease as a tenant, or complete a property purchase with your notary. If you are buying or already own property in Greece and want help keeping the paperwork straight, from the AFM through to ENFIA and lease declarations, see our page for owners, and if you are exploring Greek residency through property investment, our Golden Visa guide covers that route separately.
About mamaXO
mamaXO is an Athens-based property and Golden Visa operator. This guide is produced by the mamaXO editorial team, and we focus on accurate, source-backed and risk-honest guidance for international investors in Greek real estate.
Sources
- Law 4172/2013 (Income Tax Code), article 4 (tax residence of natural persons).
