10 Essential Questions About TIN in Greece

In Greece, the Tax Identification Number is universally known as the AFM (Αριθμός Φορολογικού Μητρώου).

The AFM is a unique 9-digit identifier assigned to every individual, legal entity, and business operating in Greece. It serves as the master key for all fiscal interactions, including filing income tax, opening bank accounts, and registering property. For businesses, the AFM also forms the basis of their VAT identity within the European Union.

Greece utilizes a unified AFM system, but it is categorized by the nature of the taxpayer:

• AFM for Individuals: Assigned to Greek citizens, residents, and foreign nationals with financial interests in Greece.

• AFM for Business Entities: Assigned to corporations (SA, LLC, etc.), partnerships, and sole traders.

• VAT Number (EL + AFM): For entities registered for Value Added Tax, the AFM is prefixed with the country code "EL" (e.g., EL123456789).

• G.E.MI. Number: The General Commercial Registry number used for legal identification of companies, alongside the AFM.

Greek identification numbers follow a standardized numeric pattern designed for AADE’s high-speed digital systems.

• The AFM Structure: Consists of exactly 9 numeric digits (e.g., 123456789).

• The VAT Structure: Comprises the prefix "EL" followed by the 9-digit AFM (e.g., EL123456789).

• The IACS Structure: A specialized alphanumeric identifier used for agricultural holdings and EU subsidy management.

Technical Insight: The final digit of the 9-digit AFM is a checksum calculated using a specific weighted formula. Because Greece is implementing mandatory real-time reporting via myDATA in 2026, validating the AFM is critical; an incorrect number will cause e-invoice submissions to be rejected by the AADE servers, leading to immediate operational disruptions.

The Independent Authority for Public Revenue (AADE) is the central authority responsible for issuing and managing the AFM.

Business registration is coordinated through the General Commercial Registry (G.E.MI.), often utilizing the "One-Stop Shop" (YMS) service which automatically triggers the issuance of an AFM upon company formation.

VAT Registration Thresholds:

• Mandatory Registration: Established businesses must register for VAT if their annual turnover exceeds €10,000. Non-established (foreign) businesses have a Nil Threshold and must register from their first sale.

• Mandatory E-Invoicing (2026): Starting March 2, 2026, B2B e-invoicing becomes mandatory for large companies (turnover >€1M), extending to all businesses by October 1, 2026.

VAT Rates (2026):

• Standard Rate: 24% (Applies to most goods and services).

• Reduced Rates: 13% (Food, catering, hotel stay) and 6% (Medicines, books, energy).

Registration has been simplified through the digital e-YMS and myAADE platforms to reduce bureaucracy.

• Step 1: The One-Stop Shop (YMS): Most businesses register via the General Commercial Registry (G.E.MI.). This service automatically handles the articles of association and notifies the tax office.

• Step 2: Automatic AFM Issuance: Once the YMS processes the business formation, the AADE generates the AFM and VAT number (if requested) automatically.

• Step 3: myDATA Activation: As of 2026, new businesses must immediately activate their myDATA credentials to comply with real-time digital reporting requirements.

• Step 4: Individuals & Foreigners: Non-residents must appoint a Tax Representative in Greece and apply at a local Public Financial Office (DOY) or via the myAADE portal.

The most reliable way to verify a Greek AFM is through the AADE’s integrated digital services.

• AADE Verification: Use the myAADE "Check a VAT ID" tool to confirm the active status, legal name, and VAT eligibility of a business.

• VAT Check: Validate "EL" numbers via the EU VIES system, which is linked directly to the Greek national database.

Because an AFM can be active for tax purposes but "Suspended" or "Inactive" for VAT, manual checks are often too slow for the 2026 myDATA workflow. Enterprise teams use automated real-time lookups to ensure every identifier is valid and "Active" before issuing e-invoices.

The 2026 shift to mandatory B2B e-invoicing via myDATA leaves no room for manual entry errors. TaxDo provides the essential automation layer for Greek compliance:

• GSV (Global Syntax Validation): Provides structural and checksum checks for the 9-digit AFM and EL VAT numbers, catching errors before they cause a myDATA rejection.

• GTL (Global Real-Time Tax ID Verify/Lookup): Connects directly to AADE and VIES databases. TaxDo’s GTL ensures your partners are active and correctly categorized, protecting your business from the "Invalid Invoice" penalties common under the new 2026 mandates.

TaxDo TIN Validation Coverage in Greece

In the Greek market, a verified AFM is the absolute baseline for navigating the myDATA digital reporting system and fulfilling mandatory KYB due diligence.

Using an unverified Greek AFM exposes businesses to immediate financial and operational risks:

• myDATA Rejections: Invoices issued to an incorrect AFM cannot be validated by the AADE system, meaning the transaction is not legally recognized.

• Loss of VAT Deduction: The tax authority will automatically disallow the recovery of 24% VAT if the buyer's AFM is invalid at the time of the transaction.

• KYB Rejections: Under strict EU AML rules, Greek banks will freeze accounts linked to unverified or "dormant" AFMs.

• Customs Penalties: Incorrect Tax IDs on import declarations result in immediate seizures and storage fines at Greek ports.