What is the Tax Identification Number (AFM)?
The Tax Identification Number, or AFM, is a unique number assigned to any person or entity in Greece that has tax obligations. Whether you are a resident or a non-resident, you will need it to carry out many operations, including:
- Buying real estate.
- Open a Greek bank account.
- Conclude service contracts (electricity, internet, etc.).
- Declare income or assets to the Greek tax authorities.
This number therefore plays a central role in any administrative or commercial procedure in Greece.
Why is getting an AFM a must for expats and foreign buyers?
For foreigners wishing to buy a second home in Greece or prepare for their retirement in this beautiful country, the AFM is one of the first administrative steps to take. Whether you’re planning to buy a villa on a Greek island or a city apartment, you’ll need this number to sign the purchase contract, register your property, and even pay your local taxes.
The steps to obtain an AFM in Greece
1. Go to the tax office (DOY – ΔΟΥ)
The first step in getting your AFM is to go to the local tax office (called DOY – ΔΟΥ in Greek), in the area where you plan to buy a property or reside. The tax offices are spread throughout the territory and you must go to the one corresponding to your place of residence or purchase.
2. Have the required documents
Before you go to the tax office, it is essential to prepare a series of documents. Here’s what you’ll need:
- Passport or national ID card (for EU citizens, ID card is sufficient).
- Proof of residence in Greece (if you already reside in Greece, a utility bill or rental agreement may be sufficient).
- A residence permit for non-EU citizens
- Application form (Μ1), which you can obtain directly from the tax office or online.
Some offices may also ask for a declaration of residence or other documents to prove your presence in Greece. It is advisable to check with the local tax office to make sure you have everything you need.
3. Appoint a representative if you are abroad
If you are not yet in Greece or cannot go to the tax office, you have the option of appointing a local representative. This can be a lawyer, notary, or accountant based in Greece. You will need to provide them with a power of attorney, which you can do at the Greek consulate near you, and translate it into Greek by an official translator if it is written in another language.
This representative will carry out the procedures on your behalf with the tax authorities. It is often recommended that you speak to a local professional if you are not familiar with Greek administrative procedures, as this can simplify the process.
5. Cost and time to obtain the AFM
Apart from the representative’s fees, obtaining the AFM is a free process. The process is usually quick: once you provide the required documents, you can receive your AFM immediately or within a few days, depending on the tax office and the time of year.
After obtaining the AFM
Once you have obtained the AFM, you will also need:
- Obtain a key number (« kleidarithmos ») to access the TAXISnet online tax platform.
- Opening a bank account: essential to pay your local bills and possibly receive rental income if you decide to rent out your property.
In summary
Obtaining a tax identification number (AFM) in Greece is a must-do step for anyone who wants to buy a second home or move to the country. The process is relatively simple and free, but it requires careful preparation of the required documents. Whether you go to the tax office in person or appoint a representative, this will pave the way for many transactions and obligations in Greece.
As a foreign buyer or future retiree, this procedure marks the beginning of your Greek adventure, bringing you one step closer to your dream home, whether it’s a beachfront villa or an apartment in a charming Mediterranean town.
