Essential tax & bureaucratic abbreviations

If you plan to live in Greece or just buy a property/register a business here, this is a list you will need to know well. Greek bureaucracy may be quite challenging, so the more you are aware of it in advance, the better.

AFM / ΑΦΜ (Arithmos Forologikou Mitroou)

• What it is: tax identification number (TIN).

• Why you need it: This is the absolute first thing you need in Greece. You cannot open a bank account, sign a rental agreement, register a vehicle, buy property, or get a job without an AFM. It is issued by your local tax office (DOY) or online via myAADE (a digital platform of the tax office).

AADE / ΑΑΔΕ (Anexartiti Archi Dimosion Esodon)

• What it is: independent authority for public revenue.

• Why you need it: The Greek equivalent of the IRS or HMRC. AADE oversees tax collection, manages the myAADE digital portal and enforces compliance.

DOY / ΔΟΥ (Dimosia Oikonomiki Yperesia)

• What it is: local tax office.

• Why you need it: Every tax resident or property owner is assigned to a specific DOY based on their residential address (or a dedicated Foreign Tax Office / DOY Katoikon Exoterikou if you live abroad). While most services are now digital, certain physical appointments or manual verification steps still take place here.

AMKA / ΑΜΚΑ (Arithmos Mitroou Koinoniki Asfalisis)

• What it is: social security number.

• Why you need it: Required for healthcare access, legal employment, and social security contributions (EFKA).

EFKA / ΕΦΚΑ (Esnikos Foras Koinonikik Asfalisis)

• What it is: national social security fund.

• Why you need it: If you are employed or self-employed (freelancer/sole proprietor) in Greece, you will pay your monthly social security and health insurance contributions to EFKA.

GEMI / ΓΕΜΗ (Geniko Emporiko Mitroo)

• What it is: general commercial registry.

• Why you need it: If you register as a freelancer, open a business or set up a Greek company, your business details and legal status will be registered with GEMI.

Key Tax Terms & Filings

TAXISnet / myAADE

• What it is: the central online government tax portal.

• Why you need it: You use TAXISnet credentials (username and password) to file tax returns, verify your income, pay taxes, register rental contracts and sign into various official government platforms (including gov.gr). KEEP YOUR TAXISNET CODES SAFE AND DON’T SHARE THEM!!! They can be used for verification of documents/transactions. Also, if you hire an accountant to take these codes for you, they are obliged to provide them asap (don’t believe anyone who says that they have to keep them).

E1 Form (Dilosi Forologias Eisodimatos)

• What it is: the annual personal income tax return.

• Why you need it: Anyone who earns income in Greece or is considered a Greek tax resident must submit an E1 annually (usually between spring and summer).

E2 Form

• What it is: rental income schedule.

• Why you need it: If you own a property in Greece and earn income from renting it out (long-term or short-term via platforms like Airbnb), this section is attached to your annual E1 filing.

E9 Form

• What it is: property asset declaration.

• Why you need it: Tracks real estate ownership. Whenever you buy, sell or inherit property in Greece, your E9 must be updated within a specific timeframe.

ENFIA / ΕΝΦΙΑ (Eniaios Foros Idioktisias Akiniton)

• What it is: annual unified real estate property tax.

• Why you need it: Charged to anyone owning real estate in Greece, regardless of whether you are a Greek tax resident or live abroad. It is usually paid in annual installments.

Tekmiria / Τεκμήρια (Presumptive / Deemed Income)

• What it is: a system where the tax authorities estimate your minimum cost of living based on assets you own (e.g., primary residence, car, boat, pool).

• Why you need to know it: If your declared income is lower than the calculated tekmiria (presumptive income) of your assets, you may be taxed on the higher estimated amount unless you can justify the origin of the funds (e.g., imported capital, savings, loans). This is probably the most confusing part of taxing in Greece, so you better consult with an accountant to explain what this means in your specific case.

Important Banking & Payment Terms

IBAN (International Bank Account Number)

• What it is: standardized international account identifier starting with “GR” for Greek bank accounts.

• Why you need it: Used for transfers, salary deposits, automatic tax payments and setting up direct debits for utilities.

POS (Point of Sale Terminal)

• What it is: card payment terminal used by businesses.

• Why you need to know it: POS payments are mandatory across virtually all businesses and services in Greece. Greek tax law requires individuals to make a certain percentage of their annual spending digitally via cards or bank transfers to qualify for tax deductions.

E-Invoicing & myDATA

• What it is: digital bookkeeping platform managed by AADE.

• Why you need to know it: If you operate as a freelancer or business in Greece, all your invoices and receipts must be transmitted electronically through myDATA. Software suites (such as Epsilon Net or myDATA-compatible programs) are standard tools for business management.

Taxisnet Credentials for Bank Verification (e-Banking / KYCB)

• What it is: Know Your Customer (KYC) digital validation.

• Why you need it: Greek banks regularly require account holders to update their income proof, address and employment details. This can often be done automatically by connecting your bank account to your TAXISnet portal via the national database (Know Your Customer – wKYC).

Tax Residency Terms

Tax Resident (Forologikos Katoikos)

• An individual who spends more than 183 days in a 12-month period in Greece, or whose main center of vital interests (family, financial ties) is in Greece. Tax residents are taxed on their worldwide income.

Non-Tax Resident / Foreign Tax Resident (Katoikos Exoterikou)

• An individual whose tax home remains outside Greece. Non-tax residents are only taxed on income generated within Greece (e.g., rental income from a Greek property).

Quick Advice for Foreigners:

1. Get an Accountant (Logistis): Greek tax law changes frequently, and deadlines are strict. A licensed local accountant will handle your E1, advise on double-taxation treaties, and manage your myAADE filings. Our trusted partner in this area is Atlas Consulting (working remotely, covering all regions in Greece, although based in Thessaloniki). Check it out here

2. Keep your TAXISnet keys safe: Your TAXISnet username and password are as critical as your passport in Greece—never lose them!

Frequently asked questions