The Greek Tax Registration Number (AFM) is strictly mandatory for overseas residents conducting business in Greece. Without it, you cannot sign a property deed, declare transfer taxes, or open a Greek bank account.

1. The AFM & The Non-Residents Tax Office

The AFM is the Greek equivalent of the US SSN/ITIN, Canadian SIN, Australian TFN, or UK UTR. It is issued by the AADE (Independent Authority for Public Revenue). For investors living abroad, jurisdiction falls to the Non-Residents Tax Office (known in Attica as KEFODE). Applications are processed exclusively online via the myAADE portal, either by you or your appointed representative.

Full guide to buying property in Greece for overseas residents →

Non-EU Nationals: There are no citizenship restrictions preventing you from obtaining an AFM in Greece.

2. Applying: Alone vs. Via a Representative

There are two primary ways to verify your identity and submit your application:

  • Apply Alone: Submit the application on myAADE and complete identity verification via a video call (myAADElive).
  • Via a Representative with existing AADE credentials (e.g., your lawyer or tax representative): They submit the file digitally on your behalf, requiring no video call or physical visit.
  • Via a Representative using a new Power of Attorney (without pre-existing digital credentials): They verify your identity by physically attending the Non-Residents Tax Office.

A representative can be a lawyer, relative, or trusted associate. As an overseas resident, appointing a representative requires a notarial Power of Attorney (as digital or KEP signature certification is impossible from abroad). The document must contain explicit authority to obtain the AFM and receive the Taxisnet Access Code.

The myAADElive video call service is designed only for you personally or a representative holding pre-existing AADE credentials—not for a third party acting on a newly issued Power of Attorney.

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3. Mandatory Documents

Application Details: Full name, parents' names, date/place of birth, full overseas residential address, your home-country TIN (e.g., US SSN/ITIN, Canadian SIN, Australian TFN, UK UTR), email address, and telephone number.

Supporting Documents:

  • Copy of a valid passport (or national ID for EU citizens).
  • Notarial Power of Attorney (if applying via a representative).
  • Formal Declaration of Acceptance signed by the representative.

4. The Taxisnet Access Code (Kleidarithmos)

The Access Code (Kleidarithmos) activates your credentials on Taxisnet, the central tax portal. Without it, you cannot pay taxes (such as the Property Transfer Tax) or file returns.

If you complete the video call personally, the code is sent directly to you via email/SMS. If you use a representative, KEFODE will only hand over the code if your Power of Attorney explicitly grants them the authority to receive it.

Two Actions, One Power of Attorney

The AFM application and the receipt of the Access Code are handled simultaneously—provided your Power of Attorney specifies both mandates.

5. Frequently Asked Questions

Yes. You can apply personally via video call (myAADElive) or digitally via an appointed representative. Neither route requires your physical presence in Greece.

The AFM is typically issued in 1–5 working days. If you are factoring in the time required to draft and sign a Power of Attorney abroad, expect the full cycle to take 5–10 days.

No. Any trusted individual with a valid notarial Power of Attorney can act as your representative.

Yes, unless you provide official certification that your country of residence does not issue Tax Identification Numbers.

As of 2024, appointing a Tax Representative is no longer legally compulsory, though it remains highly practical for managing correspondence. Read the detailed breakdown →

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Christina G. Pachou

Christina G. Pachou

Christina G. Pachou is a Notary Public in Athens with deep expertise across all notarial matters, specializing in cases for overseas residents, Golden Visa real estate transactions, and drafting powers of attorney for execution abroad.

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Sources: FAQs — Allocation of AFM and Kleidarithmos via video call, AADE (Version 2.3, 09.06.2026) — aade.gr · Allocation of AFM and Kleidarithmos — gov.gr
Legal Notice: This article is for informational purposes only and does not constitute legal advice.
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