Get a Tax ID (AFM) Number in Greece
Understand how obtain an AFM number in Greece and remain tax compliant
How can a lawyer help me?
The process of obtaining a Greek Tax ID number can be challenging for ex-pats and foreigners, as well as for companies, too. There’s not only a language barrier but unfamiliar processes to follow and documentation to produce that are unique to Greece.
Our expert tax lawyers in Greek can help by ensuring that you don’t get lost in translation and execute the process as smoothly as possible with the tax authorities. Our English-speaking tax lawyers understand the processes and have relationships with the officials to ensure that tax compliance isn’t an issue for ex-pats in Greece.
It’s important to work with local Greek professionals because there is a high probability that an ex-pat to submit incorrect data to the tax authorities and cause more problems for the potential taxpayer.
¨We will be with you each step of the journey.¨
What is a AFM, or tax ID number, in Greece?
An AFM is a number that identifies individuals and legal entities in Greece. The “Arithmos Forologikou Mitroou”, or AFM, is a fiscal number that is used throughout Greece to pay taxes, work and study. It’s a unique number that tax authorities use and all foreign companies are required to have one if they plan to operate within Greek territory.
How to obtain an AFM in Greece?
The AFM, or tax ID number, for individuals can be obtained by visiting the Greek tax authority. However, the process is different for non-residents and residents.
For those not physically present in Greece, they can grant a Greek Lawyer Power of Attorney to represent them at the tax office and complete the procedure on their behalf. This saves the non-resident the time and cost of traveling to Greece for bureaucracy reasons.
Alternatively, non-residents can travel to Greece and arrange to visit the tax authority and submit their application. All non-residents must appoint a tax representative in Greece, so often it’s easier, quicker and more affordable to work with a lawyer.
If the applicant is already in the country, he can visit the local tax office and submit the application in-person.
The team of Tax and Immigration lawyers at Lexidy Law Boutique Greece can help you by collecting the proper documentation on your behalf, reviewing the submission papers, tracking the progress of the application and even acting as a translator.
Those already in Greece only need a valid Identity Card and proof of their address.
The process for companies is more complex and follows the steps the below:
- Obtain a Certificate of Incorporation from the Business registry of companies, which contains the following information:
- The type of legal entity
- Legal name of the company
- The company’s legal address
- Date of formation and registration
- Business Registry Number
- Company’s activities codes
- The Company’s representatives:
- Name and TIN of the representatives abroad,
- Name, TIN, address and citizenship of the representatives in Greece.
- Apply for the tax ID number, or AFM, online using the General Commercial Register. The person who’s acting as the company’s representative must sign the paperwork.
Process of getting the Tax ID number
The tax ID number can be obtained during the process of incorporating the company via the General Commercial Register’s electronic system. Sometimes, a lawyer will need to visit the tax office when incorporating a Greek company if there are foreign shareholders in order to obtain the tax ID number.
This process must always be executed before any purchase of goods or services, hiring of personnel and collection or payment of invoices.
When a foreign company or subsidiary in Greece obtains a tax ID number, it’s mandatory to provide additional information and documents, so working with a Greek corporate lawyer who specializes with foreign companies makes the process simpler and faster.
Once the request has been made and all the required documents have been uploaded to the Business Registry, the Tax ID Number is issued directly. In some special cases, the data that’s been provided by relevant parties needs to be verified in person at the tax Office and they will issue the corresponding tax identification number directly after the meeting.
What about VAT in Greece?
Value Added Tax, or VAT, is an indirect excise tax, which is added when goods are sold. If the buyer is subject to tax, the VAT on purchases is deducted from the VAT on sales and is returned. VAT is a cost when the buyer is not subject to tax.
Who is subject to VAT?
The taxable person is generally the producer, the merchant of goods and the provider services, regardless of their place of establishment and purpose. The following transactions are subject to VAT:
- sale of real estate
- sale of goods
- provision of services
- Transactions within Greece
- import of goods
- intra-Community acquisition of goods
- receiving services from abroad
- cross-border transactions
The Vat rate is typically 24% but can be reduced to 13% for basic consumer goods like food, child products, services for the elderly and some tourism activities. VAT can fall further to 6% for medicines, cultural events and some utilities like gas and electricity.
We are a department formed by qualified legal experts who have been trained in the field of immigration law. We work on these requests every day and it’s our passion. For us, Lexidy is a way of life and what excites us the most is to be able to deliver the happiness and satisfaction of a successful immigration process. We want to help you achieve your goals and dreams.
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Frequently Asked Questions
No, the assigned number is unique and permanent.
It’s issued at the tax office after certifying the personal details of the applicant. For legal entities, the tax ID number, or AFM, is issued electronically when the company’s incorporation is completed.
No, the Tax ID number is free.
This is an abbreviation of the Greek Tax Authority.
A tax representative needs to be nominated when submitting the application.
Any individual who is a Greek Tax Resident.