Buying Property or Investing in Greece? Here’s How to Obtain an AFM (Greek Tax Number)

If you are planning to buy property in Greece or considering any form of investment, obtaining an AFM (Greek Tax Identification Number - TIN) is the very first administrative step you must complete.
Without an AFM, it is not possible to sign contracts, open a bank account, or complete any serious legal or financial procedure in Greece.
Below is a clear, accurate, and practical guide explaining what an AFM is, who can obtain it, and how the process works in practice.

What Is an AFM and Why Do You Need It?

AFM (Αριθμός Φορολογικού Μητρώου) is Greece’s unique Tax Identification Number (TIN) issued by the Greek tax authorities.
An AFM is required for:

  • buying or selling real estate in Greece;
  • opening a bank account with a Greek bank;
  • signing purchase, sale, or lease agreements;
  • paying taxes and fulfilling administrative obligations;
  • accessing government e-services via the TaxisNet platform.

Without an AFM, no legal or financial transaction related to property can be initiated or completed.

Who Can Obtain an AFM in Greece?

An AFM can be issued to:

  • any foreign national, regardless of residency status;
  • individuals planning to purchase property or invest in Greece;
  • individuals acting through a legal representative or lawyer in Greece.

The AFM is issued once and is valid for life. The number never changes and is used for all future tax and administrative matters in Greece.

How to Obtain an AFM – Available Options

1. In Person in Greece (DOY – Tax Office)

If you are already in Greece, you can apply for an AFM in person at the competent local tax office (ΔΟΥ / DOY).
The procedure includes:

  1. visiting the relevant tax office;
  2. submitting your passport or EU ID card and a completed AFM application form;
  3. receiving your AFM the same day or within a few days.

Advantages: fast process, direct communication with tax officials.
Disadvantages: physical presence required and potential language barriers.

2. Through a Lawyer or Authorized Representative (Most Common Option)

If you are not in Greece, you can obtain an AFM remotely, through a lawyer or fiscal representative.
The process is as follows:

  1. you grant a power of attorney to an authorized representative (usually a lawyer);
  2. the representative submits the application on your behalf;
  3. your AFM is issued and delivered electronically or in written form.

This is the most common option for property buyers, as it allows all administrative steps to be completed in advance.

3. Via the Greek Consulate (Indirectly)

Important to note:

  • AFMs are not issued directly by Greek consulates;
  • consulates can certify a power of attorney;
  • the certified document is then used by your representative in Greece to apply for the AFM.

This option is frequently used by foreign buyers who want to complete the process while still in their home country.
Official reference:
https://www.afmgreece.com/faqs

Required Documentation for an AFM

The standard documentation includes:

  • a valid passport or EU national ID card;
  • a completed AFM application form;
  • a power of attorney, if applying through a lawyer or authorized representative:
    • if the power of attorney is granted to a Greek lawyer while you are physically present in Greece, it is notarized by a Greek notary and is immediately valid for all administrative procedures, including obtaining an AFM and purchasing property;
    • if the power of attorney is issued in your home country (e.g. Serbia), it must be notarized locally and bear an Apostille seal in order to be legally valid in Greece;
    • alternatively, the power of attorney may be certified at a Greek consulate, which verifies the signature of the grantor, after which the document is used in Greece by the authorized representative.
  • proof of residential address – a Greek address is not required; your home-country address may be declared (often already visible in your passport).

For non-EU nationals, appointing a tax representative in Greece is often required in practice.

Frequently Asked Questions (FAQ)

Is an AFM mandatory for purchasing property in Greece?

Yes. Without an AFM, it is impossible to sign contracts, pay property-related taxes, or complete banking transactions.

Can I obtain an AFM before coming to Greece?

Yes. An AFM can be issued remotely through a power of attorney and an authorized representative.

How long does the process take?

  • in person in Greece: a few days;
  • through a representative: typically 1 to 4 weeks.

Is there a fee for obtaining an AFM?

No. The AFM itself is free of charge. Fees may apply only for legal or representative services.

Do I need a Greek address?

No. You may use your permanent address in your home country.

Why Is an AFM Essential When Buying Property in Greece?

If you are purchasing real estate:

  • an AFM is required before signing the purchase agreement;
  • banks require it to open an account;
  • notaries, tax offices, and the land registry cannot proceed without it.

For this reason, buyers are strongly advised to obtain an AFM as early as possible, often even before traveling to Greece.

Official references:
AFM Greece https://www.afmgreece.com/
Optaining Greek AFM

Explore the complete process of buying property in Greece through our detailed guides:

1. Buying Property in Greece – a clear, step-by-step introduction to the entire process, including taxes, costs and ownership obligations.
2. Buying an Apartment or House by the Sea in Greece – Real Experiences – real buyer stories, practical examples and advice based on first-hand experience.
3. Buying Property in Greece: Key Professionals – Lawyer, Notary and Engineer - - find out what roles each expert plays in the process of buying real estate in Greece and why they are necessary.
4. 10 Biggest Mistakes Foreigners Make When Buying Property in Greece - - important for you to know!
5. Work Permits and Property Purchase in Greece – an overview of residence and work permit options and how they connect to property ownership.
6. Where Is the Best Place to Buy Property in Greece? – an analysis of the most popular regions, with recommendations based on budget and intended use.
7. Buying Real Estate Near Thessaloniki - Tips and Recommendations - a practical guide to the most attractive areas around Thessaloniki
8. Greek Golden Visa – a complete guide to the investment requirements, application process and benefits of the Golden Visa program.
9. Working from Greece: A Guide for Digital Nomads – a detailed overview of residence and visa options for digital nomads who want to live and work in Greece.

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