Greek Tax ID for foreign individuals
Greek Tax ID (AFM) for Foreign Individuals
Prepare the correct document file for Greek AFM registration before a property purchase, inheritance, company role, tax filing or other transaction in Greece.
N.KOLYDAS I.K.E. supports EU citizens and third-country nationals who need a Greek Tax Identification Number. We review the applicant's status, map the required documents, coordinate the tax representative and authorisation route where applicable, and connect the AFM with the next Greek procedure.
60-second route check
Which AFM File Route Applies to You?
Select your applicant category and the reason for registration. The result is an initial orientation, followed by a document review before any certification or translation is ordered.
Start with the real purpose
Why a Foreign Individual May Need a Greek AFM
A Greek AFM is often required before an individual can complete a transaction or appear in the Greek tax registry. The correct file depends on the applicant's nationality, country of residence, identification document, representative arrangement and the purpose for which the number is requested.
- Purchase, sale, inheritance or ownership of Greek real estate
- Participation as shareholder, manager or director of a Greek company
- Greek-source income, tax filing or property reporting
- Notarial, banking, investment or administrative procedures
- Appointment as legal representative or authorised signatory
The number is only the first step
The AFM should be connected with the transaction that follows. A property buyer, a future company manager and a non-resident with Greek income do not have the same post-registration obligations.
Correct route selection
EU and Third-Country Files Must Not Be Treated as Identical
EU identity documents, public documents and cross-border certification rules may allow a simpler route in certain cases. Third-country documents more often require a passport-based file, legalisation or Apostille review and an official Greek translation.
We review the documents before signatures or translations are arranged. This helps prevent unnecessary costs and avoids preparing a power of attorney or public document in a form that cannot be used in Greece.
Documents Required for Greek AFM Registration
The following is the complete working checklist used for the initial review. The final submission set is confirmed after the identification route and the competent AADE procedure are established.
Core Document File
- Valid passport or national identity card showing the applicant's name and identification details clearly, preferably in Latin characters.
- Completed Greek tax registry application data, including the information required for the applicable AADE registration route.
- Full civil-status details: date and place of birth, nationality, father's name, mother's name and marital status.
- Permanent foreign residential address and current postal address.
- Foreign Tax Identification Number and country of tax residence, where one has been issued.
- Personal email address and mobile telephone number used for communication and digital procedures.
- Proof of address or tax residence if requested for the registry route or needed to establish the correct non-resident profile.
- Tax representative appointment and acceptance documents where the selected route requires a Greek tax contact.
- Authorisation or power of attorney if the application is handled by an authorised professional.
- Evidence of the purpose of registration where relevant, such as property, inheritance, company participation or another Greek transaction.
Core File and Additional Checks
- Valid passport with a clear copy of the identification page.
- Completed Greek tax registry application data for the applicable AADE registration procedure.
- Full civil-status details: date and place of birth, nationality, father's name, mother's name and marital status.
- Permanent residential address abroad, postal address and country of tax residence.
- Foreign Tax Identification Number, where available in the country of residence.
- Personal email address and mobile telephone number.
- Proof of foreign address or tax residence where requested or required for the non-resident registry profile.
- Birth or civil-status certificate if essential personal data is not adequately shown in the passport or additional verification is requested.
- Greek residence permit or other lawful-status document only where relevant to an applicant residing in Greece and the selected procedure.
- Tax representative appointment and acceptance documents where applicable.
- Authorisation or power of attorney suitable for use before the Greek tax administration.
- Apostille or consular legalisation and official Greek translation for foreign public documents when required.
- Evidence of the Greek transaction or role where the purpose of registration must be documented.
AFM Registration Fees for Foreign Individuals
The professional fee differs between EU/EEA applicants and applicants from third countries because the document review, certification, translation and representative route may require different work.
EU / EEA Applicant Fee
Designed for applicants using an eligible EU/EEA passport or identity document and a document file that does not require the additional third-country legalisation route.
View AFM registration feeThird-Country Applicant Fee
Applies where passport review, legalisation, Apostille, official translation or a more detailed representation file must be assessed and coordinated.
View AFM registration feeHow the AFM Registration Process Is Organised
A structured sequence keeps document costs under control and connects the AFM with the transaction that follows.
Case Review
We identify nationality, residence, purpose of AFM and the next Greek procedure.
Document Mapping
We confirm the identity, address, civil-status, authorisation and certification requirements.
Representative Route
We review the tax representative and authorised-person documents where applicable.
AADE Submission
We coordinate the appropriate digital or tax-registry submission route.
Next Action
We connect the AFM with property, company, inheritance, tax filing or myAADE support.
What the Service Includes and What It Does Not Include
The exact engagement is confirmed in writing after the file review. The following scope prevents misunderstandings before the procedure begins.
Normally Included
- Initial classification of the EU or third-country route
- Personal and identification data review
- Document checklist and submission-file preparation
- Review of the tax representative route where applicable
- Coordination of the agreed AADE registry procedure
- Delivery of the AFM registration result or procedural update
Not Automatically Included
- Government, consular, notarial or certification charges
- Apostille, consular legalisation and courier expenses
- Certified or official translations by third parties
- Annual tax representative service after registration
- myAADE credentials, key number or video identification unless agreed
- Tax returns, E9, property, inheritance, company or bank procedures
- Correction of pre-existing registry discrepancies or complex legal issues
Before sending documents
A Complete File Is Faster Than a Rushed Application
Names must be consistent across the passport, power of attorney, translations and Greek registry data. Differences in spelling, missing parental details, incomplete addresses or unsuitable certification can delay the procedure.
- Use the same Latin spelling across all documents
- Send clear, complete and valid identification copies
- Confirm civil-status and parental details before drafting powers
- Have translations and legalisation approved before ordering them
Frequently Asked Questions
Practical answers about Greek AFM registration for foreign individuals.
Can a foreign individual obtain a Greek AFM?
Yes. A foreign individual may obtain a Greek AFM for a property, inheritance, company, tax, investment, notarial or other legitimate Greek procedure.
Can the procedure be prepared remotely?
Many preparation steps can be completed remotely. The final route depends on identity verification, authorisation, document certification and the applicable AADE procedure.
Is a Greek tax representative always required?
Not in every situation. The need and form of representation should be reviewed according to the applicant's residence, registration route and subsequent Greek obligations.
Why is the fee different for EU and non-EU applicants?
Third-country files may require additional checks for passport data, legalisation, Apostille, official translation and powers of attorney. The final fee follows the actual work required.
Does AFM registration create Greek tax residence?
No. Receiving an AFM does not by itself make the applicant a Greek tax resident. Tax residence is assessed separately.
Are translations and Apostille included in the fee?
No, unless expressly stated in the written engagement. Third-party translation, notarial, consular, legalisation and courier costs are normally separate.
Need a Greek AFM?
Send your nationality, country of residence, identification document and the reason you need the Greek Tax ID. We will review the correct document and fee route before the procedure begins.
Greek Tax ID Registration for Foreign Shareholders & Directors
Foreign shareholders and directors often need a Greek Tax Identification Number, known as AFM, before they can participate in a Greek company formation, act as manager or legal representative, complete banking documentation, appear in tax registry records or support corporate filings. N.KOLYDAS I.K.E. coordinates the AFM route with the wider company setup and compliance context, so the individual tax number is not treated as an isolated formality.
AFM for Foreign Individuals Connected with Greek Companies
A foreign shareholder or director may need Greek AFM for a different reason than a foreign legal entity. The individual AFM is usually connected with personal identification in the Greek tax registry, representation in a Greek company, participation in company formation, banking files, tax representative appointment or future compliance exposure.
Foreign Shareholders
AFM preparation for non-resident individuals who will participate in a Greek IKE or other Greek company.
Directors and Managers
AFM support for persons appointed as managers, directors, administrators or legal representatives.
Company Connection
Coordination where both the foreign company and its directors or shareholders need separate Greek tax numbers.
Bank File Support
Greek AFM can support bank KYC files for shareholders, directors and beneficial owners.
Branch Representatives
AFM review for foreign individuals acting for a Greek branch or foreign parent company presence.
Tax Follow-Up
AFM registration may create a need to monitor future tax, representation, payroll or social security points.
The Reason for the AFM Determines the File
A foreign individual may need Greek AFM because they are a shareholder, a manager, a director, a legal representative, an authorised signatory or a beneficial owner connected with a Greek company file. Each role has a different practical impact.
The AFM route should therefore be mapped together with the company setup, bank file and tax registry purpose. This prevents a purely administrative registration from becoming disconnected from the transaction it is meant to support.
- Shareholder participation in a Greek company.
- Manager, director or legal representative appointment.
- Bank KYC and beneficial owner documentation.
- Branch, subsidiary, IKE formation or foreign company setup file.
Remote Preparation and Identification Route
Many steps can be prepared remotely: document review, tax representative appointment, powers, company role analysis and the connection with company formation or banking. Depending on the route, identification may be completed through the competent procedure, including remote or video-identification options where available.
The practical route depends on the individual’s residence, document type, representative arrangement, signatures and the Greek procedure that follows the AFM issuance.
Documents Usually Reviewed Before AFM Registration
The final checklist depends on the case, but the starting point is usually the individual’s identification, non-resident status, tax representative documents where required and the company role that makes AFM necessary.
How the AFM Registration Process Is Organised
The AFM process is treated as part of the wider company file. This is particularly important when the foreign individual is connected with a Greek IKE formation, branch registration, bank account preparation or future tax obligations.
Purpose Review
We identify why the foreign person needs Greek AFM and which Greek procedure follows.
Role Mapping
We map whether the person acts as shareholder, director, manager, UBO or representative.
Documents
We review identification, residence, representation and authorisation documents.
Representative Route
We coordinate the tax representative and authorised-person route where required.
AFM Filing
We support the submission and coordination route for Greek tax registry registration.
Next Procedure
We connect the AFM with company formation, banking, branch, VAT or compliance steps.
AFM May Also Trigger Practical Tax, Payroll or Social Security Questions
When a foreign individual is appointed as manager or director of a Greek company, AFM registration is only one part of the review. The role itself may need assessment for social security, A1 certificate relevance in EU cases, payroll exposure, manager remuneration and practical signing authority.
This does not mean that every foreign director automatically has the same obligations. It means that the role should be reviewed before the company starts operating, especially when the person will actively manage or represent the Greek entity.
- Manager or director appointment review.
- Greek social security and A1 certificate relevance where applicable.
- Payroll, remuneration and tax treatment review.
- Practical signing authority and banking KYC coordination.
What Individual AFM Registration Does Not Automatically Include
Greek AFM registration for a foreign person is important, but it does not automatically solve every connected matter.
- It does not automatically make the person a Greek tax resident.
- It does not automatically create or remove social security obligations.
- It does not by itself approve bank account opening or KYC onboarding.
- It does not replace the separate AFM or VAT route of a foreign company.
- It does not remove the need to review manager remuneration, payroll, A1 or director responsibilities where relevant.
Frequently Asked Questions
Does a foreign shareholder need Greek AFM?
Often yes, especially where the person participates in a Greek company formation, appears in Greek tax registry records, supports a bank file or holds a role that requires identification in Greece. The need should be reviewed case by case.
Does a foreign director or manager need Greek AFM?
In many company setup or representation cases, a director, manager or legal representative may need Greek AFM. The role should also be checked for tax, payroll or social security implications.
Can the AFM procedure be coordinated remotely?
Many preparation steps can be coordinated remotely, including document review, representative documents and role mapping. The final route depends on identification, authorisations and the applicable Greek procedure.
Is individual AFM the same as company AFM?
No. A foreign individual’s AFM is different from the AFM of a foreign legal entity or a Greek company. In some cases, both the company and its related persons need separate Greek tax numbers.
Does AFM make someone a Greek tax resident?
No. AFM registration alone does not automatically make a person Greek tax resident. Tax residence is a separate issue that depends on factual and legal criteria.
Should manager social security be reviewed?
Yes. If the foreign person is appointed as manager or director, the role, residence, remuneration and possible social security exposure should be reviewed. In EU cases, an A1 certificate may be relevant.
Why Work With N.KOLYDAS I.K.E.
Foreign shareholder and director AFM cases are rarely just an ID number issue. They usually connect with a Greek company file, a bank file, tax representative documents or a wider compliance route.
- 26+ years of accounting and tax experience.
- Team of 13 accountants.
- Support for foreign founders, shareholders, directors and managers.
- In-house legal support for procedural and corporate steps.
- Connection between AFM, company formation, banking and compliance.
Find the Correct AFM Route for Foreign Shareholders and Directors
Send us the person’s role, residence, nationality and the Greek company procedure involved. We will review the AFM route, required documents and the next company or tax compliance step.