Greek Tax Number (AFM) for Foreigners: How to Get It in 2026

A Greek tax number (AFM) is needed to buy property, open a bank account and pay Greek taxes, and a foreigner without a Greek address can apply at the tax office for foreign residents in Athens, or remotely through a video verification with the tax authority AADE. The sources we read are practitioner guides, not an official 2026 procedure, and they disagree on whether a tax representative is required, so confirm the current steps on aade.gr or with a Greek accountant or lawyer.

Why you need it first

The AFM is the number under which your purchase, your bank account and any rent or tax are recorded. It comes before the notary and before the residence application: see the documents checklist and buying property in Greece remotely.

Two routes, per the guides

• In person. A non-resident without a Greek address applies at the Tax Office for Foreign Residents (DOY Katoikon Exoterikou) in Athens; one guide says in-person applicants typically receive the number the same day.
• Remotely. Practitioners describe a route for those who cannot travel: you submit an online form, then AADE books a video call to check your identity against your passport. Another source says non-residents can also obtain the AFM through a representative.

Documents the guides list

• a copy of your passport;
• your foreign tax identification number;
• a valid mobile phone number, Greek or foreign;
• an authorisation form, or a legalised power of attorney, if a representative acts for you.

The representative question

One source says a non-resident must appoint a tax representative in Greece; another says a foreign resident who does not read Greek should, which is advice, not a rule. A representative is normally an accountant or a lawyer with access to the tax portal, appointed through an AADE authorisation procedure. The sources do not settle when it is compulsory, so ask the office or your lawyer.

After you have the number

• Greek-source income. A non-resident with Greek income, such as rent, still files a Greek tax return.
• Tax residence is separate. Having an AFM does not make you a tax resident: does the Golden Visa make you a tax resident.
• Passwords. The tax portal logins are issued per AFM; keep them with the representative's agreement in writing.

What we could not verify

One guide cites a 1 October 2026 date under two joint decisions, but the text was fragmentary and we could not confirm what it applies to. Law 5275/2026 is reported to change residence and tax-residence timing for non-EU nationals; we did not verify its details.

Sources: Global Law Experts, Xpat Athens, Movingto, LookupTax and AADE's pages on the AFM and passwords, as described. Informational, not legal or tax advice.