When dealing with the Greek tax authorities, it is generally required to provide one's personal tax identification number.
In dealings with the Greek tax authorities, stating one’s own tax number is generally required. The tax number is also needed for handling numerous everyday private legal transactions, so that in practice hardly anyone can do without obtaining one. Commencing any business activity in Greece requires a tax number.
Applying for the Tax Number (AFM)
The tax number (Greek: “ΑΦΜ” – Arithmos Forologikou Mitroou) is applied for at the tax office responsible for the applicant’s place of residence (Greek: “ΔΟΥ” – Dimosia Ikonomiki Ypiresia). Natural persons can now largely apply electronically via the myAADE portal; for certain categories of cases (legal entities, persons without a residence in Greece), a personal appearance or the submission of supplementary documents in part remains required.
Holding or using several tax numbers by the same person continues to be impermissible and carries a fine; the exact amount of the sanction should be confirmed against the current version of the relevant provisions.
Registration of Business Activity
Notification of the commencement or cessation of a business activity today takes place largely electronically via myAADE. For the formation of capital companies (AE, GmbH/EPE, IKE) and certain partnerships, the “one-stop shop” (Υπηρεσία Μιας Στάσης / e-ΥΜΣ) is also available, bundling company formation, registration in the General Commercial Register (ΓΕΜΗ), registration with the competent chamber, and allocation of the tax number into a largely digital procedure.
Registration with social security has, since the merger of the former carriers (including IKA, OAEE/TEVE, ETAA) into the Single Social Security Fund on 1 January 2017, been handled uniformly by EFKA.
After a sole proprietorship ceases business, the tax number of the natural person remains valid for private legal transactions; the tax numbers of legal entities, by contrast, are deleted after their dissolution and removal from the commercial register.
FAQ
As a rule, the tax number (“AFM” = Arithmos Forologikou Mitroou) is applied for at the tax office responsible for the applicant's place of residence (“DOY” = Dimosia Ikonomiki Ypiresia); for many situations, an electronic application via ΑΑΔΕ is now also possible. Different rules apply to legal entities and to applicants without a residence in Greece.
A valid official ID and the corresponding application form (still referred to as “M1”) must be submitted, where applicable electronically. If the application is made by an authorised representative, the power of attorney and a copy of the applicant's ID must be attached.
Required are the “M1” application form and the passport. Where the passport details are not in Latin script, an official Greek translation must be attached. Foreigners resident in Greece must also submit their residence permit.
No. Holding or using several tax numbers continues to be impermissible and is punishable by a fine; the specific amount of the fine should be checked against the currently applicable version of the Tax Procedure Code, since the historical amounts originally cited (in drachma equivalents) are no longer current.
For natural persons, the tax number remains valid for private legal transactions after a sole proprietorship ceases operation. The tax numbers of legal entities are deactivated after the business ceases operation.
Required in particular are:
- an identity card or passport;
- a lease agreement, title deed, or a declaration of gratuitous use of the business premises;
- proof of registration with the competent social security carrier – today generally e-ΕΦΚΑ (replacing the former, now-dissolved individual funds) – or a certificate of exemption;
- where applicable, a certificate from the chamber of commerce and industry;
- where applicable, a power of attorney with a certified signature.
In addition to the documents required for sole proprietorships, the articles of association filed with the companies register (Γ.Ε.ΜΗ.) and the tax numbers of the partners (natural and legal persons) must be submitted. Special residence- and labour-law documentation requirements apply to partners from third countries.
Required are the articles of association, proof of registration in the companies register Γ.Ε.ΜΗ. (which has replaced the former mandatory publication in the Government Gazette, FEK, for most company forms), a lease agreement or title deed, social security documentation, and, where applicable, residence and work permits for managing directors from third countries.
Required in particular are proof of registration in the companies register Γ.Ε.ΜΗ. (which has replaced the former approval and publication by the prefecture, abolished since 2011), the articles of association, the lease agreement or title deed, the social security and chamber certificates, and the general meeting's resolution on the composition of the board of directors.
Natural persons must notify the commencement of business activity before carrying out any transactions; separate deadlines, set out in the Tax Procedure Code, apply for cessation and for legal entities and partnerships. Late notifications are punished with fines, the amount of which is governed by the currently applicable version of the law.
For most company forms, the lawful existence of the legal entity today begins with registration in the central companies register Γ.Ε.ΜΗ. – the earlier link to publication in the Government Gazette (FEK) is no longer decisive for these company forms.
As of June 2026. All information on these pages is provided without guarantee or liability.