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Greek Tax ID Number for Foreigners | AFM Registration

We assist foreign individuals and foreign companies in obtaining a Greek tax ID number (AFM) for use in Greece. A Greek tax ID may be required for property transactions, company participation, business setup and other tax-related procedures. Our office handles the process with accuracy and provides guidance on the documents and practical steps required for successful registration.

Obtaining a Greek TIN/VAT Number for a Foreign Company in Greece | N.KOLYDAS I.K.E.
Greek TIN / VAT Number for Foreign Companies

Obtaining a Greek TIN/VAT Number for a Foreign Company in Greece

Find professional remote support for Greek AFM/VAT registration, EU and non-EU company review, documents and VAT return obligations.

Here you will find a structured process for foreign companies that need a Greek Tax Identification Number / VAT Registration Number because they carry out taxable transactions in Greece without necessarily establishing a Greek company or branch. N.KOLYDAS I.K.E. reviews the activity, prepares the registration file, coordinates the remote procedure and supports the company after registration with VAT, VIES and compliance follow-up.

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26+ YearsAccounting & tax experience
13
13 ExpertsAccounting team
AFM
Greek TINRegistration route support
VAT
VAT NumberEU and non-EU review
ON
Remote ProcessDocument and filing coordination

Find Greek TIN/VAT Registration Support for Foreign Companies

A foreign company may need a Greek TIN/VAT number when it performs transactions for which Greece is the place of taxation and the company is liable for Greek VAT. The route depends on whether the company is established in the EU or outside the EU, whether a tax representative is required and whether the company has ongoing VAT return obligations.

EU and non-EU registration route

The Correct Route Depends on Where the Company Is Established

For EU companies, a Greek TIN/VAT number may be obtained for VAT purposes only where the company performs taxable transactions in Greece and does not have an obligation to establish a permanent presence in Greece. In certain cases, the company may fulfil its own reporting obligations; in other cases, tax representative appointment may be selected or required depending on the facts.

For third-country companies, the representative route is generally more sensitive. The document file, authorisations, representative liability, VAT return obligations and payment process must be reviewed before the application is submitted.

  • EU company VAT registration route review
  • Non-EU company tax representative review
  • Remote document and authorisation preparation
  • VAT returns, VIES and future compliance planning

Official AADE / IAPR Reference Guide

The Greek Independent Authority for Public Revenue has published an English guide for foreign taxable persons established in another EU Member State or in a third country.

Official reference for foreign companies

The guide covers the procedure for obtaining a T.I.N./VAT Registration Number, the appointment of a tax representative for VAT purposes and the submission of VAT returns by taxable persons established outside Greece.

Εγχειρίδιο με χρήσιμες πληροφορίες, που αφορούν στη διαδικασία χορήγησης Α.Φ.Μ. και στην υποβολή δηλώσεων Φ.Π.Α. από υπόχρεους που είναι εγκατεστημένοι σε άλλο κράτος – μέλος της Ε.Ε. ή σε τρίτη χώρα
TINGreek Tax Identification NumberUsed as the Greek tax/VAT registration reference for the foreign taxable person.
VATVAT Registration NumberNeeded when Greek taxable transactions create VAT payment or reporting exposure.
VIESEU VerificationEU data and intra-community transaction status must be checked where relevant.
DOYCompetent Tax OfficeThe file is routed through the competent Greek tax office procedure for foreign taxable persons.

Remote Process for Obtaining a Greek TIN/VAT Number

Here is how we organise the process remotely for foreign companies, without unnecessary physical presence in Greece where the case allows it.

01

Transaction Review

We review whether the company has taxable transactions in Greece and why a Greek TIN/VAT number is required.

02

EU / Non-EU Route

We determine whether the company is EU-established or third-country based and select the correct registration route.

03

Representative Review

We assess whether a tax representative is required, advisable or not needed for the specific case.

04

Document File

We prepare the corporate, tax, authorisation and activity description documents before submission.

05

Submission Coordination

We coordinate the remote filing route with the competent Greek procedure and follow the application status.

06

VAT Compliance Launch

After registration, we set up VAT returns, VIES, payment monitoring and ongoing compliance follow-up.

Documents Usually Required for the Registration File

The exact document list depends on the company’s jurisdiction, legal form, representative, taxable activity and whether the company is established in the EU or in a third country.

Our office reviews the documents before submission, so the application is consistent with the foreign company’s legal data, tax status and Greek VAT exposure.

Corporate documents

  • Certificate of incorporation or registry extract
  • Articles of association or equivalent document
  • Legal representative details
  • Proof of foreign VAT/tax registration

Greek VAT file

  • Description of taxable transactions in Greece
  • Authorisation / power of attorney where required
  • Tax representative details where applicable
  • Contact, e-mail and filing information

Example: German Company Supplying and Installing Machinery in Greece

A practical example helps explain when a foreign company may need a Greek TIN/VAT number without incorporating a Greek company.

Case profile

Company statusEU-established company
Greek activitySupply and installation in Greece
Greek establishmentNo branch initially planned
VAT issueGreek place of taxation review
Compliance needGreek VAT registration route

Our review

Step 1Check taxable transaction in Greece
Step 2Confirm no PE / branch route is required
Step 3Prepare TIN/VAT registration file
Step 4Set up VAT return obligations
Step 5Monitor VAT payment and filings

How We Would Handle This Case

First, we review the contract, transaction chain and place of taxation. If the supply and installation creates Greek VAT liability for the foreign company, we then examine whether the company needs a Greek TIN/VAT number without establishing a branch.

Second, we prepare the corporate file, activity description, authorisation documents and route selection. For an EU-established company, the registration route may differ from that of a third-country company, especially regarding representative requirements and filing responsibility.

Third, after the Greek TIN/VAT number is obtained, we set up VAT compliance. This includes VAT return monitoring, VIES where relevant, payment deadlines, changes to company data and possible cessation procedures when the Greek taxable activity ends.

Practical conclusion: A Greek TIN/VAT number is not only a registration step. It creates a VAT compliance lifecycle. The safest approach is to review the activity before the first taxable transaction and organise the registration, returns and payments from the beginning.
After the number is issued

Greek VAT Registration Creates Ongoing Obligations

After the foreign company receives a Greek TIN/VAT number, it must not treat the number as a passive registration. VAT returns, VIES tables, tax payments, changes in registry data and cessation procedures must be monitored where applicable.

N.KOLYDAS I.K.E. supports foreign companies after registration so that the Greek VAT number is connected with a controlled compliance calendar and not left unmanaged.

  • Periodic VAT return monitoring
  • VIES and intra-community transaction review
  • Payment and tax office communication support
  • Registry changes and cessation procedure review
  • Coordination with foreign advisors and parent companies

Frequently Asked Questions

Can a foreign company obtain a Greek TIN/VAT number without opening a Greek company?

In many cases, yes. A foreign company may need a Greek TIN/VAT number for VAT purposes without incorporating a Greek company, provided the case concerns taxable transactions in Greece and the correct route is followed.

Is the procedure remote?

The preparation and coordination can usually be handled remotely through document review, authorisations and communication with the competent procedure. The exact route depends on the company’s country, documents and tax representative requirements.

Is the route different for EU and non-EU companies?

Yes. EU and non-EU companies are reviewed differently. Non-EU cases often require closer representative and authorisation review before the Greek VAT registration file is submitted.

What happens after the Greek TIN/VAT number is issued?

The company may have VAT return obligations, VIES reporting, tax payment obligations, registry update obligations and possible cessation procedures when the taxable activity in Greece ends.

Do you support the company after registration?

Yes. We support VAT returns, VIES, communication with Greek procedures, compliance monitoring and coordination with the foreign company’s advisors.

Why Work With N.KOLYDAS I.K.E.

We treat Greek TIN/VAT registration as a tax compliance project, not as a simple number request.

  • 26+ years of accounting and tax experience
  • Team of 13 accountants
  • Experience with EU and non-EU foreign company cases
  • Support for VAT, VIES and Greek tax compliance
  • Professional English-language communication
  • Coordination with foreign advisors and parent companies

Need a Greek TIN/VAT Number for a Foreign Company?

Send us the company profile, country of establishment and Greek transaction model. We will review the correct remote route, required documents and ongoing VAT compliance obligations.

Let’s Talk!

Thinking of establishing a company? Are you looking for reliable partners to manage your accounting records or for tax advice?

Schedule an appointment by phone, and we will be delighted to discuss potential collaboration with you. 

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Operated by N. KOLYDAS I.K.E International Tax, VAT & Business Setup Services in Greece