How to get a Greek tax number (AFM) and key number (κλειδάριθμος) from abroad

Since 1 December 2023, anyone who wants a Greek tax number applies online.¹ If they apply themselves, they then prove who they are on a video call or at a tax office.¹ The rule covers every individual, Greek or foreign, tax-resident in Greece or abroad, of any age or legal capacity.¹ Which identity document counts depends on your citizenship and on where you are tax-resident.¹

That rule is now being challenged. Dimitris Natsios, who leads the Νίκη (Niki) party, says Greece's tax authority wrongly refuses Greek passports from Greek citizens who are tax-resident in Greece, while accepting passports from foreigners.⁸⁹ This guide sets out what the official text says, who it applies to and how to apply from abroad.

What are an ΑΦΜ and a κλειδάριθμος?

The ΑΦΜ (AFM in Latin script; Αριθμός Φορολογικού Μητρώου, Arithmos Forologikou Mitroou) is the number under which a person is entered in the Greek tax register.¹ It is issued by ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon), the Independent Authority for Public Revenue, which is Greece's tax authority.¹ The κλειδάριθμος (kleidarithmos, literally "key number") is a personal code issued with it, together with the username and password (κωδικοί πρόσβασης, kodikoi prosvasis) for ΑΑΔΕ's online services.¹

ΑΑΔΕ decision Α.1185/2023, signed on 23 November 2023 by Georgios Pitsilis as ΑΑΔΕ's governor, sets out how both are issued at the same time.¹ It was published in the Government Gazette (ΦΕΚ Β' 6708) on 29 November 2023 and has applied since 1 December 2023, apart from two provisions on authorised third parties, which applied from 1 January 2024.¹ From publication, the paper form Δ210 can no longer be used for the cases the decision covers.¹

Who can apply, and who can apply for you?

Three kinds of applicant can file the request under Α.1185/2023: the person themself, whatever their tax residence; a legal representative (νόμιμος εκπρόσωπος, nomimos ekprosopos, for a minor or someone without legal capacity) or the tax representative (φορολογικός εκπρόσωπος, forologikos ekprosopos) of someone tax-resident abroad; or another individual, not a company or other legal entity, whom the applicant authorises specifically for this procedure.¹ A representative or authorised third party must already have an ΑΦΜ and be a registered user of ΑΑΔΕ's online services.¹

A representative or authorised third party logs in with their own credentials, so they are identified automatically and no video call is needed.¹ An applicant tax-resident abroad who is an adult with full legal capacity still receives the ΑΦΜ certificate, the κλειδάριθμος and the login codes in an encrypted file at their own e-mail address.¹

To use a third party, you sign a special authorisation (ειδική εξουσιοδότηση, eidiki exousiodotisi) with your signature certified as genuine (βεβαίωση του γνησίου της υπογραφής, signature authentication).¹ΕΛ A template is posted in ΑΑΔΕ's application.¹ Decision Α.1185/2023 does not require a notarial power of attorney.¹

Which ID does ΑΑΔΕ accept?

Article 4 of Α.1185/2023 sets out the identity document for each category of applicant, and a scanned copy is attached to the online application.¹

• Greek citizens tax-resident in Greece: a valid police ID card, or a valid service ID (police, armed forces and so on) where it has replaced the police card.¹ΕΛ A passport is not listed for this group.¹
• Greek citizens tax-resident abroad without a police ID card: a valid Greek passport.¹ΕΛ
• Citizens of other EU countries, wherever tax-resident: a valid passport or a valid national ID card.¹
• Ομογενείς (omogeneis), ethnic Greeks: a valid special ethnic-Greek identity card (ειδικό δελτίο ταυτότητας ομογενούς, eidiko deltio taftotitas omogenous), wherever they are tax-resident.¹
• Non-EU citizens and stateless people tax-resident in Greece: a passport, or valid proof of legal stay for those objectively without one, plus a valid residence permit or another valid document proving legal stay.¹
• Non-EU citizens and stateless people tax-resident abroad: the decision covers only people objectively without a passport, who may use another travel document recognised by Greece.¹ It does not spell out which document everyone else in this group should use.¹ The official procedure record on mitos.gov.gr (Εθνικό Μητρώο Διοικητικών Διαδικασιών, Ethniko Mitroo Dioikitikon Diadikasion, the National Register of Administrative Procedures) says foreign and stateless applicants provide a copy of a valid passport.²

Children have their own rules under Α.1185/2023. A Greek child under 12 living abroad without a police ID uses a valid Greek passport plus a birth certificate or a parents' family-status certificate.¹ A Greek child under 12 living in Greece without a police ID uses a birth certificate or a parents' family-status certificate.¹ A non-EU child, wherever tax-resident, needs an officially translated and certified birth or family-status certificate, a valid passport and proof of legal stay.¹

Other documents may be needed: a civil-registry record (ληξιαρχική πράξη, lixiarchiki praxi) of marriage or civil partnership for people who are married or in a partnership, and a court decision naming the legal representative of anyone under judicial support (δικαστική συμπαράσταση, dikastiki symparastasi, Greece's form of adult guardianship), guardianship or custody.¹ ΑΑΔΕ checks submitted police IDs and residence permits against official databases, and a missing document is grounds for rejecting the application.¹

Why is a Greek MP challenging the passport rule?

On 27 August 2026, Natsios tabled a parliamentary question to Kyriakos Pierrakakis, Minister of National Economy and Finance (Υπουργείο Εθνικής Οικονομίας και Οικονομικών, Ypourgeio Ethnikis Oikonomias kai Oikonomikon), and Theodoros Livanios, Minister of the Interior (Υπουργείο Εσωτερικών, Ypourgeio Esoterikon), according to his party's website.⁸ He says there have been cases in which ΑΑΔΕ tax offices refused passports as proof of identity from Greek tax residents.⁸ He asks the government to say whether excluding the passport is lawful, calls for the decision to be corrected, and asks for official information to tax offices and the public.⁸

His argument rests on Article 3(4) of the Code of Administrative Procedure (Κώδικας Διοικητικής Διαδικασίας, Kodikas Dioikitikis Diadikasias; law 2690/1999).⁸ That paragraph says that when Greek citizens apply to a public authority, the identity details in the application are proven by a police ID card, the related temporary certificate from the competent authority, a passport, a driving licence or a personal health-insurance booklet from any insurance fund.⁷

On 12 October 2026 Niki published a second question from Natsios, this time to Pierrakakis alone, headlined, in our translation, "ΑΑΔΕ does not accept Greek citizens' passports for issuing an ΑΦΜ and κλειδάριθμος, while it accepts them from foreigners!"⁹ It asks whether excluding the Greek passport is lawful and what the government will do to revoke Α.1185/2023, which he calls unlawful.⁹ The rule he targets is in Article 4 of the decision.¹ The claims about how tax offices behave, and that the rule is unlawful, are his.⁸⁹ When we checked on 12 October 2026, we found no published answer from the ministries or ΑΑΔΕ.

Do you need a Greek tax representative?

Usually not, if you file the application yourself. Α.1185/2023 as published lists a written appointment of a tax representative, with authenticated signatures, for people tax-resident abroad.¹ ΑΑΔΕ decision Α.1069/2024 (ΦΕΚ Β' 2671, published on 2 May 2024) changed this: a non-resident "may" appoint one individual or legal entity tax-resident in Greece as tax representative.⁵⁶ The appointment is optional if you declare that you accept that all acts, documents and notices from the tax administration are served at the contact details you have declared.⁵⁶ Taxheaven's consolidated text says this part of Α.1069/2024 applied from 9 September 2024.⁵

Decision Α.1125/2024 (ΦΕΚ Β' 4556, 5 August 2024) added a requirement for non-residents to declare their full home address abroad and their foreign tax identification number.⁶⁵ The foreign tax number is optional for minors and diplomatic staff.⁵⁶

The official procedure record still lists a declaration appointing a tax representative, with an authenticated signature, "when the application is not submitted by the tax resident abroad" (our translation).² So if a lawyer or relative files for you, the record suggests you should expect to be asked for one.²

How to apply: step by step

1. Open the ΑΦΜ and κλειδάριθμος application on ΑΑΔΕ's website (in myAADE, "ΑΦΜ & Κλειδάριθμος"). Applications are accepted only online.¹¹⁰¹¹
2. Fill in your personal and birth details, your ID document, contact details, citizenship and family status, the ΑΦΜ of any spouse or representative, and the username you want.¹
3. Attach clear scans of the documents for your category, listed above.¹ Non-residents add their full foreign address and foreign tax number.⁶
4. Choose how to prove your identity: an immediate video call with the first available myAADElive agent, a scheduled video call, or an in-person appointment at your own or any other ΔΟΥ (Δημόσια Οικονομική Υπηρεσία, Dimosia Oikonomiki Ypiresia, a local tax office).¹ If a representative or authorised individual applies for you, this step does not apply: they are identified through their own login.¹
5. For the video call, use a device with a camera and microphone and have the original document to hand: a valid police or military ID, a valid passport or a valid residence permit, as applicable.³⁴
6. After you are identified, the ΑΦΜ certificate, κλειδάριθμος and login codes arrive by e-mail in an encrypted file.¹

If you already have an ΑΦΜ and need only a κλειδάριθμος, a separate application tries automated mobile-phone verification first.¹⁰¹¹

When can you call, and how long does it take?

Instant myAADElive video calls run "daily" from 08.00 to 14.30, except public holidays, in the time zone the FAQ gives as "UTC+2 Athens, Bucharest", according to ΑΑΔΕ's FAQ as reproduced by two Greek websites, Taxheaven and OENET (ΟΕΝΕΤ).³⁴ The FAQ does not say whether "daily" includes weekends.³ myAADElive calls can be held in Greek or English.³⁴

The official procedure record, procedure ΔΔ 470 (service ID 1001789) on mitos.gov.gr, says the service is free («Παρέχεται χωρίς κόστος») and gives an estimated time of 30 minutes.²

Where do residents abroad take other tax questions?

Since 14 July 2025, most tax matters for residents abroad have been handled by the Αυτοτελές Γραφείο Εξυπηρέτησης για θέματα Κατοίκων Εξωτερικού (Aftoteles Grafeio Exypiretisis gia themata Katoikon Exoterikou), a standalone service office for residents abroad.¹²¹³ Vehicle immobilisation and vehicle-data matters went to a different Attica tax-service unit.¹³ It sits within ΚΕ.ΦΟ.Δ.Ε. Αττικής (KEFODE Attikis), an ΑΑΔΕ taxpayer-service centre for Attica, at Σμύρνης 23 & Κυδωνιών, 17778 Ταύρος (Smyrnis 23 & Kydonion, 17778 Tavros).¹³ It took over from the former residents-abroad and alternative-taxation service unit.¹²¹³ Neither report says that this office issues tax numbers.¹²¹³

What English-language guides get wrong

Some English-language guides are out of date. One describes an "M1 form" as the official application, and a route through a Greek consulate taking 2–6 weeks.¹⁴ Another says you must appoint a tax representative in Greece.¹⁶ Α.1185/2023 mentions neither an M1 form nor consulates. It provides for applicants who file themselves to be identified only by myAADElive video call or at a tax office.¹ Since 2024 a non-resident who files their own application and declares that they accept notices at their declared contact details does not need a tax representative.⁵⁶ A notary's guide says a notarial power of attorney is needed to apply through a representative.¹⁵ Α.1185/2023 asks only for a special authorisation with an authenticated signature.¹ The "What we checked" box lists each point.

Key dates

• 23 November 2023: ΑΑΔΕ signs decision Α.1185/2023.¹
• 29 November 2023: the decision is published in ΦΕΚ Β' 6708.¹
• 1 December 2023: the online-only procedure applies.¹
• 2 May 2024: Α.1069/2024 is published; its optional-representative rule applied from 9 September 2024, according to Taxheaven.⁵
• 5 August 2024: Α.1125/2024 adds the foreign address and foreign tax number.⁶
• 14 July 2025: the residents-abroad office at ΚΕ.ΦΟ.Δ.Ε. Αττικής starts work.¹²¹³
• 27 August 2026: Natsios questions two ministers on the passport rule, according to Niki's website.⁸
• 12 October 2026: Natsios tables a second question, asking what the government will do to revoke the decision, according to Niki's website.⁹