How to Get a Greek AFM Tax Number as a Canadian

Key Takeaways

• The AFM (Αριθμός Φορολογικού Μητρώου — Arithmos Forologikou Mitroou) is Greece's taxpayer identification number. It is the Greek equivalent of Canada's Social Insurance Number or Portugal's NIF. Every individual who engages in any financial transaction in Greece — buying property, opening a bank account, signing a utility contract, filing a tax return — requires an AFM. Without an AFM, no property transaction in Greece can be completed.
• Unlike Portugal's NIF (which can only be obtained remotely for non-EU residents), the Greek AFM can be obtained by visiting a Greek tax office (Εφορία — Eforia) in person while in Greece, and it is issued the same day. If you have a property viewing trip planned to Athens, Crete, or any Greek island, obtaining your AFM during that trip at the local Eforia is the fastest and most direct approach — typically a 30–60 minute process with no advance appointment required at smaller offices.
• For Canadians who want to obtain their AFM from Canada before travelling to Greece, a Greek fiscal representative (φορολογικός εκπρόσωπος) can apply on your behalf. A fiscal representative is an authorized individual (typically a Greek lawyer or specialized service) who acts as your representative with the Greek tax authority (Ανεξάρτητη Αρχή Δημοσίων Εσόδων — AADE, the Independent Authority for Public Revenue). The remote application process takes 2–4 weeks. Cost: €100–€300 depending on the service.
• Documents required for AFM application (both in-person and remote): (1) Valid Canadian passport — clear copy of the biographical page. (2) Proof of Canadian address — a recent utility bill, bank statement, or government-issued document showing your name and current address, dated within 3 months. (3) Completed Form M1 (Δήλωση Απόδοσης ΑΦΜ) — the AFM application form. For in-person applications, the Eforia provides this form and staff typically assist with completion. For remote applications, your fiscal representative prepares this. (4) Tax declaration form for non-residents — some Eforias require a simple form declaring your tax residency status outside Greece.
• The AFM is permanent and does not expire. Once assigned, your AFM is your Greek taxpayer identification number for life. You use the same AFM for every Greek transaction — property purchases, tax returns, bank accounts, rental agreements. The number itself is nine digits. Keep a secure record of your AFM immediately upon receipt — you will need it repeatedly throughout the property purchase process and any subsequent transactions.
• For Golden Visa applicants: the AFM is the first administrative step in the Greek Golden Visa process. Before any property purchase qualifying for the Golden Visa, before any Golden Visa application can be submitted, the AFM must already be in hand. The AFM is required to: open a Greek bank account (for the property purchase funds transfer); sign the preliminary purchase agreement (prometafora synafeis); register the property purchase at the Greek land registry (Εθνικό Κτηματολόγιο — National Land Registry); submit the Golden Visa application. Plan your AFM acquisition at least 2–4 weeks before your property purchase timeline requires it.
• After obtaining your AFM, the next step is typically opening a Greek bank account. A Greek bank account is not legally required for a property purchase (funds can be wired from a Canadian bank account), but it simplifies the process: paying Greek taxes (ENFIA property tax, any income tax on rental income), managing utilities, and keeping property-related expenses organized. Major Greek banks serving foreign buyers: Piraeus Bank, Alpha Bank, Eurobank, National Bank of Greece. Most require an in-person appointment at a branch in Greece with your AFM, passport, and proof of address.
• The difference between the Greek AFM and Portugal's NIF in terms of process: Portugal's NIF requires a fiscal representative for non-EU residents and cannot be obtained in person without a Portuguese appointment. Greece's AFM can be obtained directly at any Greek tax office in person — faster and more straightforward for buyers who are already visiting Greece for property tours. Both numbers are permanent, both are required before any property transaction, and neither grants any residency status.