Tax registration numbers for minors
The Independent Authority for Public Revenue is proceeding with the automatic issuance of Tax Registration Numbers (AFM) to dependent children over the age of 12, while in a second phase AFMs will be granted to all minors from the age of 12 months (as they will have to be declared by the parents in the tax return).
This move will help parents, as they will no longer need to submit an application and visit their tax office in order to obtain AFMs for their minor children. At the same time, it is ensured that the parents’ tax returns are completed more fully and it is possible to verify that they are beneficiaries of the prescribed reliefs, allowances and supports.
As of this Monday, November 13, minors who will have reached the age of 12 by December 31 will obtain a tax number automatically, based on the information from the 2022 income tax returns and the parents’ social security number, as verified by the Civil Registry.
The identification of minors and their parents is achieved through special interoperability developed in collaboration with the General Secretariat of Information Systems for Digital Governance and data exchange with the Social Security Electronic Governance (IDIKA).
Upon completion of the AFM assignment process, for minor children who will be identified through the above digital process, both parents will be informed of the AFM assigned to the child through electronic notification at the email address they have registered in the myAADE digital portal, and via a post on the myAADE digital portal.
In addition, the minor’s AFM details will henceforth appear as “Related AFM” in the parent’s/s’ natural person relationship picture, at myAADE.
It is estimated that with this process more than 350,000 children over the age of 12 will receive AFMs. Based on the relevant data, today more than 80,000 applications are submitted annually for the granting of AFMs for minor children.
The goal of the tax administration is that at a later stage, with the same procedure, it will grant AFMs to all minor children, from their first birthday, who have been declared by their parents in income tax returns and can be identified with the above digital procedure.
