AFM: The ABC of
Greek Tax Numbers

Dying to pay taxes? Before you even begin to think about filing a declaration to get an AFM. An AFM is a tax roll number. Everyone in Greece who works or owns property, a car, a boat etc – and thus has to file tax declarations – needs one of these numbers. To get this nine-digit number you have to submit an application at your local tax office. It is a relatively painless procedure. Here is how to apply for an AFM:

• Go to your local tax office. Greek who reside abroad but wish to obtain an AFM should go to the expatriates’ tax office in Athens at 18 Lykourgou St (tel 210 523 7456) [edd: from the US phone 011-30-210-5237456]

• You will be asked to file an M1 form. It’s a standard form: name, address, telephone number etc.

• If you are a Greek citizen, you need to show your ID card and submit a photocopy of this card. Non-Greek and non-EU foreigners need to present a passport, travel document or ID card and submit a photocopy of this document.

EU citizens will need to show their passport or ID card. Non-EU foreigners need to present their passport or another valid travel document. They must also show their residence permit. Certified photocopies of both documents must be submitted.

Note: Applicants must also obtain a translation of their passport or other travel document only if the information is not in Latin characters. The document can be translated by the foreign ministry or a certified lawyer. A birth certificate may also be required if an applicant’s passport does not indicate mother’s full name.

• The tax office employee will then process the information on a computer. This should only take a few minutes. A printout with the AFM number is issued.

Why do you need an AFM?

• To work in Greece

• To buy or rent a home.

• To buy a car, truck, motorcycle, boat, aeroplane, helicopter and, if you wish, to get a license to drive, sail or fly one of these vehicles.

For more information about doing business in Greece or about Greek laws and procedures, visit the extensive archives of Hellenic Communication Service at Laws and Procedures.

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