Do I Need a Greek Tax Number to Buy Property in Greece? Steps to Get Your AFM

If you’re planning to buy property in Greece, one of the first essential requirements is obtaining a Greek Tax Number, known as the AFM (Αριθμός Φορολογικού Μητρώου). This tax identification number is mandatory for all property buyers—whether you are a resident, non-resident, EU, or non-EU citizen. Without it, you cannot complete the purchase, register your property, or handle related tax obligations.

Here’s a simple guide on why you need an AFM and the steps to get one.

Why You Need an AFM to Buy Property in Greece

• It’s required to sign the sale contract with the notary.
• It’s necessary for registering the property at the Land Registry or Cadastral Office.
• It links you to tax payments like ENFIA (annual property tax).
• It’s needed for setting up utilities and other financial transactions related to the property.

Step-by-Step Guide to Getting Your Greek Tax Number (AFM)

Step 1: Prepare Your Documents
You will need:

• A valid passport (or EU ID card if applicable)
• Proof of your home address (such as a utility bill)
• Power of attorney if you authorize someone else to apply on your behalf

Step 2: Visit the Local Tax Office (DOY) in Greece
You can apply in person at any local tax office. Many buyers who are abroad appoint their lawyer, real estate agent, or tax advisor to handle this for them.

Step 3: Complete the Application Form
At the tax office, you’ll fill out an AFM application form (available in English or Greek). Your identity documents will be verified.

Step 4: Receive Your AFM
The AFM number is typically issued on the spot or within a few days. This number is unique and stays with you for all future tax and legal matters in Greece.

Step 5 (Non-EU Citizens Only): Appoint a Greek Tax Representative
If you’re not an EU citizen, Greek law requires you to have a tax representative in Greece. This person (often your lawyer or accountant) will manage tax filings and official communications on your behalf.

Additional Tips for Buyers

• Get your AFM early: Don’t wait until the last minute; the AFM is needed before signing contracts.
• Use professional help: Working with local professionals can simplify the process and ensure all paperwork is correct.
• Understand your tax duties: Owning property involves taxes such as ENFIA and potential capital gains tax, which are connected to your AFM.

Final Thoughts

Buying property in Greece is an exciting step, but it comes with some legal and administrative requirements. Obtaining your Greek Tax Number (AFM) is essential to ensure a smooth transaction and compliance with Greek laws.