Country guide

Greece

Greece uses the Αριθμός Φορολογικού Μητρώου (ΑΦΜ, AFM) as the tax identification number for natural persons, legal persons, and legal entities. The AFM is assigned by AADE and is a 9-digit identifier; current first-digit allocation differs between individuals and legal entities, while values beginning with 0 or 5 may belong to either holder class.

GR GRC 2 TIN types Last reviewed 2026-05-14

TIN types

2 published formats. Open a type to see examples, structure details, and official sources.

Validate Greece TIN

Greece AFM for Individuals

Current Individuals

Ανεξάρτητη Αρχή Δημοσίων Εσόδων (Independent Authority for Public Revenue, AADE)

Nine-digit AFM assigned to natural persons as their own Greek tax identifier.

Details

Examples

090-000-045 123-456-783

Where to find it

On tax completeness or clearance documents, tax refund status documents, certification of issued TIN, and AADE or gov.gr tax services.

Common names

ΑΦΜ AFM Arithmos Forologikou Mitroou Tax Identification Number

Structure

1 Holder series Current natural-person AFMs begin with 1, 2, 3, or 4; values beginning with 0 or 5 may also be held by natural persons.

2-8 Identifier Core numeric identifier.

9 Check digit Control digit for the AFM.

Official source

oecd.org aade.gr gov.gr

Greece AFM for Legal Entities

Current Entities

Ανεξάρτητη Αρχή Δημοσίων Εσόδων (Independent Authority for Public Revenue, AADE)

Nine-digit AFM assigned to legal persons and legal entities as their own Greek tax identifier.

Details

Examples

723-456-780 923-456-785