If you travel to Greece a few times, it’s easy to see why so many people fall in love with this country. Whether you are considering a holiday home, relocating with your family, or planning to retire here, one of the first and most important steps is obtaining a Greek Tax Number, officially called Αριθμός Φορολογικού Μητρώου (ΑΦΜ/AFM) in Greek.
Practical Uses of a Greek Tax Number (AFM)
Having a Greek Tax Number is essential for living, investing, or spending extended periods in Greece. It allows you to:
• Buy or rent property – including holiday homes, long-term rentals, and commercial real estate.
• Open Greek bank accounts – and access credit cards or other financial services.
• Sign utility contracts – electricity, water, internet, and other essential services.
• Register vehicles or boats – legally in Greece.
• Legally work and handle contracts – for employment, business, or property-related matters.
• Manage taxes and legal obligations – such as property taxes (ENFIA), rental income, and annual returns.
• By obtaining an AFM early, you ensure all your activities in Greece—personal, financial, and legal—are fully compliant with Greek law.
Who Can Apply for a Greek Tax Number
Anyone can apply for an AFM, including:
• EU citizens
• Non-EU citizens
• Permanent residents or those planning to move to Greece
• Minors or companies, with appropriate documentation and representation
The process differs slightly for EU and non-EU citizens, which we outline below.
Process for EU Citizens
For EU citizens, obtaining an AFM is relatively straightforward:
1. Hire a local accountant or lawyer to assist with the process.
2. Provide required documents, including a valid EU passport or ID and proof of residence (temporary or permanent in Greece or abroad).
3. Submit documents to the local tax office (ΔΟΥ) where you plan to own property or live.
4. Receive your permanent 9-digit AFM, which you can use for all financial and legal transactions in Greece.
Process for Non-EU Citizens
Non-EU citizens follow a slightly more detailed process:
1. Appoint a local accountant or lawyer – Essential for preparing documents, submitting them to the tax office, and acting as a local point of contact.
2. Gather required documents:
– Valid passport (original + copy)
– Proof of residence in your home country (utility bill, bank statement, etc.)
– Greek address (even temporary, e.g., rental contract or hotel)
– Completed AFM application form
– Power of attorney if you cannot appear in person at the tax office
3. Submission to the local tax office (ΔΟΥ) – Your accountant submits and verifies your documents.
4. AFM issuance – Once approved, you receive your permanent 9-digit Greek Tax Number.
5. Using your AFM – You can now legally buy or rent property, open a bank account, register vehicles, sign utility contracts, and handle official documents.
Important note for non-EU citizens: Having a Greek Tax Number does not automatically grant the right to live full-time in Greece. To reside legally, you must obtain the appropriate visa or residency permit.
Duties and Responsibilities with a Greek Tax Number (AFM)
Once you have a Greek Tax Number, there are responsibilities to be aware of:
• Annual tax returns – Your accountant files your income tax return each year, covering rental income, capital gains, or other Greek-sourced earnings.
• Keeping records – Maintain copies of contracts, invoices, and official correspondence.
• Paying taxes and fees – Property owners must pay annual taxes such as ENFIA and municipal fees.
• Financial transparency – All Greek bank accounts, utility contracts, and official transactions require your AFM.
• Updating information – Notify the tax office of any address or personal information changes to avoid fines or delays.
Common Mistakes to Avoid
• Using someone else’s AFM (illegal)
• Delaying registration, causing delays in property purchases or utility setup
• Not hiring a qualified accountant to handle paperwork correctly
• Failing to keep records or submit annual returns on time
Choosing the Right Accountant and Agency
Your AFM connects you to many essential services. Many reputable real estate agencies in Greece assist clients directly with AFM applications or refer them to a trusted local accountant. Choosing a reliable agency ensures smooth property purchases, rentals, or investments and can save you time, stress, and potential mistakes.
Conclusion
Whether you are buying a holiday home, renting long-term, or planning to live permanently in Greece, obtaining a Greek Tax Number (AFM) is an essential first step. It allows you to handle property, banking, and legal matters while ensuring full compliance with Greek regulations.
At Mediterra Premium, we guide international clients through every step of property ownership in Greece, including helping you connect with trusted local accountants to secure your AFM quickly and efficiently.