The AFM Tax Identification Number is mandatory for all local permanent residents in Greece including foreign property buyers. It is issued on the spot at tax offices, free of charge.
All applicants must present a valid ID (and a photocopy), Visa or other relevant document for non-EU citizens, a birth certificate (for those with no valid ID), a marriage certificate (if applicable) and complete a standard application form as part of the process.
If you have granted your Lawyer full Power of Attorney, they can apply for the AFM Tax Identification Number on your behalf.
A lawyer will handle all the legal aspects of constructing, buying or selling a property for you. A good one will keep you updated regularly, and can really support you in what is likely to be a complex and stressful process.
All Greek taxpayers and other country citizens (EU or third country) with rights and obligations relating to the Greek Tax Administration are obliged to have a Greek Tax Identification Number (Arithmos Forologikou Mitroou).
In particular an AFM number is required if a resident abroad (Greek or not) wishes to proceed with a transaction, such as:
This is a unique number issued for each natural person and is required for all transactions with governmental authorities, individuals and other entities.
Competent Tax Offices for residents abroad: The Tax Office of each prefecture’s capital, except for Attica, when the appointed Tax Representative is registered with any Tax Office within this prefecture.
The Notary Public Office will not permit the transfer of a property unless the necessary documentation from the Tax Office is available.
Find the closest tax office to you here.
All tax offices in Greece have to be open between 07:30 and 14:30. However, staff are required to serve the public only 5.5 hours a day. As a result, many locations open later than 07:30 and stop serving the public as early as 13:30.
When you get your Tax Identification Number, you should also get a key-number (“kleidarithmos” in Greek) which allows you to sign up and use the online TAXIS NET platform.
By using this unique key-number the first time you visit online the platform, you will be able to set a unique username and a password, which you will then need to access the TAXIS NET in the future, for any given reason.
NOTE: Keep your TAXIS NET username and password safe, as you will need them for almost all tax office procedures.
Through this platform you can:
As this platform is only in Greek and quite complex to use, you can ask for help from an accountant or an experienced lawyer.
You must show proof of address to get a:
The required documents you need to provide in order to prove your address are:
You should take the completed form to a KEP office or a police station in order to get a certification of your signature authenticity.
A fiscal representative is a tax registered company or person who will act in your behalf taking care of your administrative obligations, managing VAT affairs while dealing with the tax authorities. This may be a professional, such as an accountant or tax adviser.
It’s highly recommended for non-resident property owners to have a fiscal representative in Greece who presents annual tax returns and manages communication from the tax authorities particularly as the regulations change frequently.
A fiscal representative can also look after your financial affairs, e.g. receive your bank statements, make sure standing orders are being paid and that you have sufficient funds in your bank account to pay them.
Your fiscal representative can also apply for a tax file number (AFM) on your behalf. Most foreign residents employ a fiscal representative (usually an accountant) to manage their financial and/or taxation affairs.
Once you have appointed a fiscal representative, you should give him power of attorney to manage your financial affairs and he should inform the tax authorities that he’s acting on your behalf.
Note that many accountants, particularly those based on the islands, are very busy and it may be difficult to find one willing to take on new clients.
Professional fiscal representation including the handling of your financial affairs plus tax returns usually costs around €180.00 – €300.00 per year.
The completion and filing of a single tax return costs between €25.00 and €30.00. There may be additional charges for handling tax administration – the cost depends on the complexity of your tax affairs.
When you get your Tax Identification Number, you should also get a key-number (“kleidarithmos” in Greek) which allows you to sign up and use the online TAXIS NET platform.
By using this unique key-number the first time you visit online the platform, you will be able to set a unique username and a password, which you will then need to access the TAXIS NET in the future, for any given reason.
NOTE: Keep your TAXIS NET username and password safe, as you will need them for almost all tax office procedures.
Through this platform you can:
As this platform is only in Greek and quite complex to use, you can ask for help from an accountant or an experienced lawyer.
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