Required Documents for Greek Tax ID (AFM), Digital Credentials & Tax Representative for Non-Residents
This informational guide lists the statutory documents required by the Independent Authority for Public Revenue (AADE) for foreign nationals, Greek expatriates, and non-resident individuals to obtain a Greek Tax Identification Number (AFM), activate digital Taxisnet credentials (Kleidarithmos), and appoint a local Tax Representative in Greece.
Public Regulatory Information Notice & Official State Portals
This statutory document checklist is published free of charge exclusively for informational and educational reference. Official tax identification numbers, registry certificates, and electronic filings can be accessed directly through the official public portals of the Hellenic Republic below. Tax Support Glyfadas Ltd is an independent private accounting and tax consulting firm, is not affiliated with any government authority, and does not sell or issue official state documents.
1. Personal Identification Documents for Non-Resident Individuals
Required identity and foreign residency particulars:
Non-EU citizens must submit a copy of a valid Passport. Citizens of EU Member States may submit either a valid Passport or a National Identity Card.
Because the Greek Tax Registry records both the father's first name and mother's first name, applicants whose passports do not list parental names must provide a birth/family certificate or include their parents' full names in their notarized Power of Attorney.
Full residential address abroad, personal email address, mobile telephone number, and the applicant's Tax Identification Number (e.g., SSN, UTR/NINO, Steuer-ID) in their country of tax residence.
2. Documents Required When Applying via Power of Attorney & Appointing a Tax Representative
When the non-resident applicant does not appear in person in Greece and appoints a local Tax Representative:
Formal authorization empowering the representative in Greece to submit the tax registry declarations (Forms M1 & M7), receive the digital authentication key (Kleidarithmos), and act as (or appoint) the applicant's Tax Representative in Greece. If signed outside Greece, it must bear the Hague Apostille stamp (or Greek Consulate legalization) and an official Greek translation.
Formal declaration (or digital confirmation via the myAADE portal) by a Greek tax resident (individual or professional firm) accepting appointment as the non-resident's official Tax Representative in Greece.
Standardized tax registry forms recording the individual's personal data (M1) and linking the non-resident taxpayer to their Greek Tax Representative (M7).
⚖ Key Statutory Rules, Apostille Requirements & Deadlines
- • Mandatory Tax Representative Rule: Under the Greek Tax Procedure Code (Law 5104/2024), any individual who is a tax resident abroad and acquires real estate, holds corporate shares/management roles, or is required to file a tax return in Greece must appoint a Tax Representative who is a tax resident of Greece.
- • Liability Distinction: Unlike a VAT Fiscal Representative for non-EU corporations, a Tax Representative for a non-resident individual (for income tax and ENFIA property tax purposes) acts solely as an official postal/digital communication agent and bears no personal financial liability for the non-resident's taxes.
- • Once a Greek Tax ID (AFM) is issued, the non-resident is registered with the Tax Office for Foreign Residents (DOY Katoikon Exoterikou / KEFODE Attikis).
Frequently Asked Statutory & Tax Questions
When does a foreign individual need a Greek Tax ID (AFM)?
Does simply holding a Greek Tax ID (AFM) require me to file an annual Greek income tax return (E1)?
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Other Statutory Checklists & Regulatory Guides
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Required Documents for Greek Tax Residency Transfer (Non-Resident Tax Office) & Special Regimes (Articles 5A, 5B, 5C)
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