Before you can sign for a home in Greece, there is one small piece of paperwork that comes first: a Greek tax number, known locally as the AFM (ΑΦΜ, Αριθμός Φορολογικού Μητρώου).
The AFM is a nine-digit tax identification number, and every buyer needs one, regardless of nationality, because no property purchase can proceed without it. For international property buyers planning to purchase a house in Greece, this guide explains what the AFM is used for, how the application works, when a power of attorney helps, which documents are required, how long it usually takes, and how the process differs for individuals and companies.
Taking the process from the very beginning, to get a Greek tax number, you apply through the Greek tax authority, usually online via myAADE, with your identity then verified by video call or at an in-person appointment. In general, many foreign buyers have a Greek lawyer or accountant represent them in the AFM application.
What Is a Greek Tax Number (AFM) Used For?
For most of our clients, the Greek tax number is simply the key that allows the purchase to go ahead, since no property in Greece can be transferred without it. Once you have it, though, you will find it comes up in many other administrative steps of Greek life as well, from opening a Greek bank account and signing a rental contract to applying for a residence permit or filing tax returns in Greece.
The AFM is the Greek equivalent of the tax ID numbers used in other countries: your Greek tax identification number for all dealings with the Greek authorities. Keep in mind, though, that having an AFM number does not make you a Greek tax resident, and foreigners can obtain one without necessarily living in Greece. Along with the number, you receive an authentication key (kleidarithmos) that gives you access to myAADE and TAXISnet, where you can later file taxes and handle much of your tax administration in Greece online.
The Steps to Issue a Greek Tax Number
AFM issuance is handled by AADE, the Independent Authority for Public Revenue, and applying for an AFM online through myAADE is now the standard route. To complete identity verification, you can choose video verification through a myAADElive video call, or a scheduled appointment at a tax office.
Once your identity has been verified and the application approved, you receive an AFM certificate, officially called a TIN issuance certificate, together with your authentication key by email. For non-residents, the competent tax office is assigned automatically, based on the postal code of your tax representative in Greece.
In practice, most buyers from abroad choose to work with a Greek lawyer or accountant who acts as their tax representative in Greece. With a power of attorney in place, the representative handles the application as your legal representative, so there is no need for your physical presence or a separate visit to Greece, which is especially helpful if you do not speak Greek or would rather not deal with Greek bureaucracy directly.
What Is a Power of Attorney?
A power of attorney (POA) is the document that allows your lawyer to act on your behalf in Greece, and it plays a central role throughout the buying process. If you are abroad, you can usually sign it at the nearest Greek consulate or before a local notary, in which case it typically needs an Apostille and an official Greek translation.
With a POA, your Greek lawyer can represent you at the tax office for your AFM and take care of the various steps of buying property, which means the purchase can move forward even while you are at home abroad.
Legal Representation for Your AFM
When you buy a home through Elxis, your Elxis lawyer can represent you at the tax office under a power of attorney to arrange your AFM. The number itself is issued free by the Greek tax authority (AADE).
However, this representation is part of the legal support for clients buying a home through Elxis, not a separate service. So, if you need a Greek tax number for another purpose, a local accountant is usually the best person to help.
Can I Get a Greek Tax Number Myself?
It is entirely possible to apply for an AFM in Greece yourself through myAADE. Since much of the process takes place in Greek, though, many of our clients find it far easier to leave it in the hands of a lawyer or accountant who knows the system well and can deal with the Greek authorities on their behalf.
What Documents Do I Need to Open an AFM?
The exact documents required can vary from case to case, and in most situations the application will ask for the following:
A copy of an official identity document; non-EU nationals generally need a valid passport, while EU citizens can usually use a national ID card instead
Your father’s name and surname
Your mother’s name and surname
Your full home address abroad
A temporary address in Greece, if you have one
Your foreign tax identification number from your home country
Your contact details
A signed power of attorney, if a representative applies for you
A marriage certificate with an official translation, where relevant
In some cases, additional documents may be requested. It is worth checking that your name is spelled the same way across your passport and other documents, as differences can cause delays, and foreign documents may require an Apostille and an official Greek translation.
If a representative applies without a power of attorney, an authorisation with an authenticated signature is usually required instead, as a simple signature is generally not accepted.
How Long Does It Take to Get an AFM?
Once the application and the supporting documents are in order, an AFM is usually issued within a few business days, although it can take a little longer during busier periods.
Do I Need an AFM if I Buy a Home in Greece With My Company?
If you are buying through a company based outside Greece, the company will also need its own Greek tax number, and it is worth arranging this early in the purchase timeline. The Greek tax authority treats a company differently from a natural person, as it calls an individual, so the process is somewhat more involved and calls for additional company documents.
But these are general rules of thumb, and each case is evaluated individually.
Does an AFM Expire?
An AFM does not expire. Once it has been issued, the number generally stays with you for life, and it is the same number you will use years later, whether you are filing tax returns in Greece or, one day, selling your property.
Still Have Questions About Buying a Home in Greece?
The AFM is only the beginning of the journey, and it is natural to have questions about what follows. Our team is always glad to talk them through with you, whether they concern your tax number or any other step of buying your home in Greece.
Disclaimer: The information in this article is for general informational purposes only and does not constitute legal or tax advice. Procedures can change over time, so we recommend checking your own situation with a qualified professional.
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