Foreign Residents Obtaining a Tax Number in Greece
Tsaks Consulting Greece is a business consultancy. We work with a network of independent accountants, lawyers and other qualified professionals to help our clients establish themselves and manage their affairs in Greece. Where specialist accounting, legal or tax services are required, we connect clients with suitable professionals and coordinate the process to ensure they receive the support they need.
Our network of Greek tax professionals includes qualified and registered tax experts with over 25 years’ experience advising and assisting non-Greek residents looking to become Greek residents with their transition and the tax implications and obligations that follow.
American citizens, and citizens from Australia, Canada and the United Kingdom looking to relocate to Greece, or who have been living in Greece and are approaching the 183-day tax residency threshold, are encouraged to speak to a qualified Greek tax professional experienced in assisting non-Greek residents.
Becoming a foreign resident in Greece
Our network of Greek accounting professionals is experienced in assisting non-Greeks living internationally or in Greece who are looking to become residents or are getting closer to the 183-day tax residency threshold.
According to Greek legislation, there are several factors involved in determining whether you are considered a tax resident of Greece, including:
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Your permanent home is inside Greece.
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If you have lived in Greece for a period longer than 183 days within a twelve-month period. The applicable 183-day period is generally calculated based on total days present in Greece, rather than consecutive days.
For cases where a client is also considered a tax resident of Greece as well as another country, such instances can become highly complex and should be dealt with by an experienced international tax professional to determine the application of relevant double taxation treaties.
Applying for Greek tax number (AFM or TIN)
Getting a tax number in Greece is necessary for many individuals residing in Greece or persons owning property in Greece. The Greek tax number, or AFM (sometimes called TIN), is issued by the Greek tax authority, the Independent Authority for Public Revenue (AADE). Applications can be made by individuals directly or through an appropriately authorised representative, including an accountant or lawyer.
Our network of Greek tax accountants includes professionals in Athens, Thessaloniki, Crete and other major cities and regional jurisdictions throughout Greece. Considering that AFM applications are administered by the Greek tax authorities, our professional network and reach across Greece can benefit you wherever you may be situated.
Tsaks Consulting team members can coordinate with our independent accounting and legal professionals to assist you throughout the application process.
Instances that will require a Greek tax number
The nine-digit AFM is commonly required when dealing with Greek authorities and completing paperwork, such as:
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Opening a new bank account in Greece
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Starting employment in Greece
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Obtaining a Greek driver’s licence
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Paying tax
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Arranging utilities for your home
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Purchasing a property or car
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Obtaining certain licences and permits
Required documentation for a Greek AFM
Our network of expert international tax accountants can assist you in gathering the documents needed to apply for a Greek tax number.
Depending on your circumstances and the application procedure, the following documents may be required:
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A valid passport or other accepted identification document
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A completed application or the relevant information submitted through the applicable AADE registration procedure
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Authorisation documentation where an accountant, lawyer or other representative is applying on your behalf
Depending on your circumstances, the following documents may also be required:
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A valid marriage certificate
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Birth certificate
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A visa or residence documentation, where applicable
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Additional identification or supporting documentation requested by the Greek tax authorities
Once the appropriate documentation and completed application have been submitted and approved, your AFM number will be issued by the Greek tax authorities. Processing times may vary depending on the application method and individual circumstances.
Registering for your AMKA number
In addition to your tax number, it may also be necessary to register for your AMKA number. Your AMKA is your Greek Social Security Registration Number and is generally required for individuals working or participating in the social security system in Greece. It can be issued through the relevant Greek authorities, including KEP (Citizens Service Centres) or e-EFKA, depending on your circumstances.
Our team members can guide you on the process and coordinate assistance from our network of professionals regarding the requirements and documentation needed to obtain your AMKA number. It is often one of the next administrative steps after obtaining your AFM.
It is also important to note that foreign directors of Greek companies may require an AMKA depending on their role, insurance obligations and individual circumstances, even if they are living overseas.
Being aware of your residence status in Greece
For non-Greek citizens living inside Greece or abroad who are planning on relocating to Greece, it is important that you understand the circumstances that determine whether you are a Greek tax resident or non-Greek tax resident.
Our network of independent professional tax accountants can advise you in major cities in Greece, including Athens, Thessaloniki and Crete, as well as regional jurisdictions throughout Greece.
If you are currently abroad, we can coordinate assistance for you from any country worldwide and have helped Americans, Britons, Australians and Canadians with their Greek residence status.
Client testimonials
Tsaks Consulting and their partner accountants helped me get my AFM from overseas. It was critical that I went through the process from over here in Boston as opposed to being in Greece. They guided me on how to navigate the process and get everything organised. They are an efficient, professional team who respond quickly and are very transparent in their approach. I highly recommend them for anybody that needs remote help.
Joanna V | Private Individual | Boston – USA
