How to Get a Greek AFM Tax Number as a Foreign Property Buyer: Step by Step (2026)

Before you can buy property in Greece, open a Greek bank account, connect utilities, or pay the annual property tax, you need a Greek tax number called an AFM. Foreign buyers often discover this only when a notary or bank asks for it, and getting one as a non-resident has a specific procedure. This guide explains what the AFM is, who issues it, and how to obtain it step by step in 2026, including the remote route most overseas buyers use.

What is an AFM in Greece?

An AFM is the Greek tax identification number, a unique nine-digit code assigned to every individual or entity with tax obligations in Greece. The letters stand for Arithmos Forologikou Mitroou, which means tax registry number. It is the single identifier that ties you to the Greek tax system and is requested at almost every formal step of a property purchase.

Who issues the AFM?

The AFM is issued by AADE, the Independent Authority for Public Revenue, which is the Greek tax authority. Applications are processed at the competent local tax office, known in Greek as the DOY, or increasingly through AADE's digital channels. AADE is the same authority that administers ENFIA, the annual property tax you will pay once you own.

Why do I need an AFM to buy property in Greece?

You need an AFM because a property purchase cannot be completed without one. The notary requires your AFM to draft and register the purchase deed, the transfer tax is assessed and paid under your AFM, and you cannot open the Greek bank account typically used to pay for the property or settle utilities without it. In short, no AFM means no purchase.

Do non-EU citizens get an AFM differently from EU citizens?

AADE draws no distinction between EU and non-EU nationals at the application stage itself. What differs is the identity verification method and the document legalisation requirements, which depend on your nationality and where you are physically located. Non-EU applicants more often need apostilled and officially translated documents.

Can I apply for an AFM in person?

Yes, if you are in Greece you can apply for an AFM in person at the competent local DOY. You attend the tax office with your identification and supporting documents, complete the application, and in many cases receive the number the same day. This is the simplest route if you are already in the country.

Can I get an AFM without travelling to Greece?

Yes, non-residents who cannot travel can obtain an AFM remotely by appointing a Greek tax representative. You grant a Greek lawyer or accountant a notarised and apostilled power of attorney, and the representative submits the application at the DOY or through the AADE portal on your behalf. AADE expressly permits this route, and it is the one most overseas property buyers use.

What is a tax representative and do I need one?

A tax representative, in Greek a forologikos antiprosopos, is a Greek resident who acts on your behalf with the tax authority. Non-residents applying remotely appoint one to file the AFM application and to serve as a contact point for tax matters. If you apply in person while in Greece you may not need a representative for the AFM itself, but many buyers retain one for the wider purchase.

What documents do I need for an AFM application?

The core documents are a valid passport or national ID, proof of your residential address abroad, and, for the remote route, a notarised and apostilled power of attorney for your representative. Some tax offices also request a birth certificate or additional identity evidence, and any foreign document usually needs an apostille and an official Greek translation. Requirements vary slightly by DOY, so confirm with your representative first.

What are the steps to get an AFM as a foreign buyer?

1. Decide whether you will apply in person in Greece or remotely through a tax representative.

2. For the remote route, appoint a Greek lawyer or accountant and sign a power of attorney that is notarised and apostilled in your home country.

3. Gather your passport, proof of address abroad, and any additional documents the DOY requires, with apostilles and Greek translations where needed.

4. Submit the application at the competent local DOY or through the AADE digital portal.

5. Complete identity verification, either in person at the tax office or by video call through the myAADElive service.

6. Receive your nine-digit AFM, which you then use for the purchase, the bank account, and tax filings.

How is my identity verified?

Final identity verification is always required, either through a video call using AADE's myAADElive service or through an in-person appointment at the local tax office. This step confirms that the person behind the application matches the identity documents. The myAADElive video option has made the remote route considerably more practical for buyers abroad.

How long does it take to get an AFM?

In person at a DOY the AFM is often issued the same day once your documents are in order. The remote route takes longer because of the time needed to prepare, notarise, and apostille the power of attorney and to schedule any identity verification, so allow a few days to a couple of weeks. Building the AFM step into your timeline early prevents it from delaying the purchase.

How much does an AFM cost?

The AFM itself is issued free of charge by AADE. The costs you will incur are indirect, such as the fees for your tax representative, the notary fee for the power of attorney, apostille charges, and certified translations. Those professional and document costs are modest relative to the purchase but should be budgeted.

Is the AFM the same as residency or a visa?

No, the AFM is purely a tax number and does not grant residency, a visa, or any immigration status. It registers you with the tax authority so you can transact and pay taxes in Greece. If you want residency, the Greece Golden Visa and other permits are separate processes with their own thresholds and applications.

What do I do with my AFM after I buy?

You use your AFM to pay the annual property tax, file any required tax returns, and manage utilities and other formal obligations tied to the property. The AFM stays with you and is reused for every future Greek tax matter, including a later sale. Keeping your representative or an accountant engaged helps you stay compliant with ENFIA and income tax on any rental.

How does this fit into the wider buying process?

Getting the AFM is one of the first practical steps, usually arranged alongside opening a Greek bank account and before signing at the notary. Once the AFM and account are in place, the notary handles the deed, the transfer tax is paid, and the purchase is registered. For foreign buyers weighing developers and projects, transparency platforms such as Bektu can help verify who you are dealing with before you commit funds.