Issuance of Greek tax number (AFM)
The Greek tax number (AFM) is a single and unique number assigned by the Tax Administration to an individual or legal person/legal entity, local or foreign, that is going to carry out business activities in Greece or become liable to pay tax or to submit any declaration in Greece [articles 10 and 11 of the Tax Procedure Code – Law 4987/2022].
The issuance of A.F.M. is carried out before the competent Tax Office online or in person. Apart from the issuance of AFM, the issuance of personal tax codes (“kleidarithmos” in Greek) is required as well in order to receive access to the official online tax system of the Greek Tax Authority (AADE).
The first step is to apply for the issuance of the AFM which may be performed as follows:
- by filing an online request through a special digital application on the AADE platform and following that a video call with the Greek Tax Authority (myAADElive) is required as well or
- otherwise by filing an online request through the above special digital application by either an attorney on behalf of the interested person without an authorization/proxy or by a third person with an authorization/proxy.
The second step is to apply online for the issuance of the tax codes (“kleidarithmos”), the delivery of which may be performed as follows:
- remotely
- either the declared details of the online application will be verified by AADE by contacting the competent payment service provider and/or the mobile telephone provider, so that the first part of the password is sent successfully to the declared e-mail address and the second part of the password is sent by SMS to the declared mobile phone number;
- or via video call (myAADElive) with the Greek Tax Authority, which proceeds to the identification of the interested person and afterwards the password is sent to the declared e-mail address.
- in person by appointment at the competent Tax Office,
– either by the interested person
– or by an attorney on behalf of the interested person by filing a relevant authorization/proxy.
* The information is accurate to the best of our knowledge as at the time of writing. We have no obligation to update it. We accept no responsibility against any third party who is not a client of the firm and has not signed the terms of our engagement.