How to Get a Greek Tax Number (AFM) — Official M1 / M7 Forms

This 2025 guide explains how foreigners can obtain a Greek tax number (AFM). Below you will find official PDF forms, verified sources, and practical guidance on how to complete and submit the application correctly.

Official Forms Required to Obtain an AFM

The issuance of a Greek tax number (AFM) is handled by the Independent Authority for Public Revenue (AADE). The following official PDF documents are used for the application process:

• TIN_NUMBER_ONLINE_PROCEDURE.pdf — official application instructions and AFM request form (M1 equivalent) for foreign individuals: https://issu.uoa.gr/fileadmin/depts/uoa.gr/issu/uploads/TIN_NUMBER_ONLINE_PROCEDURE.pdf
• TIN_NUMBER_ONLINE_PROCEDURE_SEP_2024_ENG.pdf — official English version of the AFM (TIN) application procedure: https://issu.uoa.gr/fileadmin/depts/uoa.gr/issu/uploads/TIN_NUMBER_ONLINE_PROCEDURE_SEP_2024_ENG.pdf

These documents include all required fields, instructions for appointing a tax representative (if applicable), identity verification, and the issuance of the TAXISnet authentication key.

How to Complete the Form — Example

Below is a simplified example of how an AFM application form (M1 equivalent) is typically completed by a foreign applicant who does not have a Greek address and applies through a tax representative.

If the applicant resides outside Greece, the application must also include a notarised Power of Attorney authorising a Greek tax representative, properly legalised (apostille or consular legalisation, depending on the country).

How to Submit the Application — Step by Step

1. Download and complete the official PDF form listed above.
2. Prepare scanned copies of the required documents: passport, Power of Attorney (if applicable), residence documents, and translations if required.
3. Access the AADE / myAADE platform and submit the application for AFM and TAXISnet credentials.
4. If requested, complete identity verification via video call (myAADElive) or through the physical presence of the appointed tax representative.
5. After approval, receive your AFM certificate and TAXISnet authentication key by email.

When Is Form M7 Required?

In certain cases — most commonly when appointing a tax representative or in more complex registrations — additional declarations or forms equivalent to M7 may be requested by the tax authority.

For most foreign individuals applying for AFM for property purchase or investment purposes, the M1 form or its online equivalent is sufficient.

Useful Official Sources

• AFM application procedure (PDF): TIN_NUMBER_ONLINE_PROCEDURE.pdf — https://issu.uoa.gr/fileadmin/depts/uoa.gr/issu/uploads/TIN_NUMBER_ONLINE_PROCEDURE.pdf
• English AFM application guide (PDF): TIN_NUMBER_ONLINE_PROCEDURE_SEP_2024_ENG.pdf — https://issu.uoa.gr/fileadmin/depts/uoa.gr/issu/uploads/TIN_NUMBER_ONLINE_PROCEDURE_SEP_2024_ENG.pdf
• AADE — Issuance of Tax Identification Number (AFM) and Authentication Key: https://www.aade.gr/en/greeks-abroad-non-residents/registration-tax-register/issuance-tax-identification-number-and-authentication-key-and-appointment

Practical Recommendations

• Ensure all passport copies and supporting documents are clear, complete, and in colour.
• Check whether your country requires an apostille or consular legalisation on the Power of Attorney.
• Coordinate with your Greek tax representative in advance, especially if a video call verification is required.
• Use accurate email and phone contact details, as all communication from AADE will be sent electronically.

Conclusion

Obtaining a Greek tax number (AFM) is a mandatory first step for any foreigner planning to purchase property, invest, or conduct official transactions in Greece. With the correct use of the official M1 / M7 forms, proper documentation, and — where necessary — a tax representative, the AFM can be issued quickly, even without travelling to Greece.

M-SQ.EU recommends initiating the AFM procedure well in advance of any real estate transaction to avoid administrative delays or legal risks.

Steps to Apply for an AFM

Step 1: Prepare Documents

• Passport and copies
• Proof of residence outside Greece (e.g., utility bills, bank statements)
• Δ210 / Δ211 forms (latest forms replacing old M1 / M7)
• Notarized power of attorney if applying via a representative
• Document legalization or consular authentication (if applicable)
• Contact information: phone and email

Step 2: Assign a Tax Representative

• Mandatory for non-residents. A registered lawyer or accountant in Greece can act as a tax representative.
• The representative receives official correspondence from the tax authorities but does not assume the taxpayer’s financial liability.

Step 3: Submit the Application

Option A: Apply in Person

• Visit the local AADE (ΔΟΥ) office
• Submit passport, proof of address, Δ210 / Δ211 forms
• AFM is usually assigned the same day

Option B: Apply Remotely via Representative

1. Authorize a representative to submit the application
2. The representative completes document notarization and legalization
3. The representative submits the application to AADE or myAADE system
4. After approval, AFM and Key Code (Taxisnet login credentials) are received

Δ210 / Δ211 Form Details

• Δ210 — Apply for AFM or update personal information
• Δ211 — Designate a tax representative or for business/self-employed information
• Forms can be downloaded from AADE official page: Forms List

After Receiving AFM

1. Use AFM and Taxisnet to open a Greek bank account
2. Conduct property due diligence
3. Sign the notarized purchase agreement
4. Register property tax information
5. Pay annual ENFIA tax

Important Tips

• Always use the latest Δ210 / Δ211 forms; do not use M1 / M7
• Ensure documents are translated into Greek or notarized English translations
• Choose a licensed tax representative to avoid delays or rejections
• Obtain AFM before signing the property purchase agreement

Official Resources and Links

• AADE Home Page: https://www.aade.gr/en
• Δ210 / Δ211 Form List: Forms List
• Foreigners AFM Guide: gov.gr AFM Guide

Conclusion

• In 2025, applying for an AFM through AADE is a standardized process that can be completed in person or remotely.
• Obtaining AFM in advance ensures a smooth property transaction and prevents delays or legal issues.