Inheriting Property in Greece as an Expat: Laws, Taxes & Essential Steps
Learn moreApril 7, 2025
The Greek tax identification number, called AFM (short for "Arithmos Forologikou Mitroou"), is one of the first and most crucial documents you need when relocating to Greece. Pronounced "afimi," the AFM is a nine-digit Greek tax ID number that is required for virtually all official transactions including purchasing or leasing property, securing rental contracts, opening a bank account, or even registering for utilities.
Without a Greek TIN, you'll likely face difficulties navigating basic administrative tasks.
Here is your updated guide to obtaining an AFM in Greece as a foreigner, whether you're on a Digital Nomad Visa, Golden Visa, or simply planning to invest or live in Greece.
To obtain the Greek tax ID number or AFM, you would be asked to provide this information to present at the tax office or Greek Consulate. These typically include:
🔍 Tip: Ensure all information is consistent across documents to avoid delays.
If you're in Greece, you can apply for your AFM free of charge by visiting your nearest tax office. Offices are generally open from 7:30am to 2:30pm. It's advisable to call in advance and schedule an appointment to avoid long waits and ensure service.
You can also apply through a Greek Consulate abroad. Appointments are typically required, and processing times and requirements may vary depending on your country and local Greek Consular policies.
⚠️ Important: Most applicants are required to appoint a tax representative, especially when applying through a consulate or when belonging to the tax office of foreign residents.
When it comes to obtaining an AFM, a tax representative comes in handy for correspondence purposes, especially if you're a Digital Nomad Visa or Golden Visa holder. Appointing a tax representative is useful as the person in charge can receive notifications electronically rather than through mail, about any important legislation changes regarding permit or visa holders in Greece.
Another reason why you would need a tax representative is to open an account on TaxisNet, an official government website needed for all individuals living and working in Greece. With a tax representative, you will obtain your TaxisNet credentials including your own username and password, which you will use to log in and submit a declaration to acknowledge your presence in Greece as an official tax resident.
If any issues arise regarding miscommunications or problems at the consulate, which are unforeseeable, having a tax representative is beneficial who can act on your behalf and bring actionable solutions.
In summary, here are the reasons why appointing a tax representative is mandatory in most cases for foreign applicants:
Your tax representative will also help prepare and translate the necessary authorization form to be submitted at the tax office or consulate.
Yes. You do not need to be physically present in Greece to apply for an AFM. This is particularly useful for non-residents looking to purchase property or make financial investments.
⚠️ Important: If your sole purpose is to purchase property or other assets in Greece within a short period of time, you do not need a residency permit to obtain your AFM.
As mentioned previously, if you appoint a tax representative, they can process the TIN application on your behalf by sending them the appropriate documents via email, and send you a Greek authorization form that you need to bring to the Greek consulate (or public notary) in your country or city and have it stamped with your signature.
Once your documents are submitted, the AFM is usually issued within 2–3 business days. However, the entire process—including scheduling appointments and document preparation—can take up to one week.
Spouses applying for an AFM must provide a wedding certificate, apostilled, translated into Greek, and notarized. Each partner must apply individually.
1. Do I need an AFM to open a bank account in Greece?
Yes, it's mandatory.
2. Is the AFM required for property purchases?
Yes.
3. Can I apply online?
Not currently. You must go through a tax office or consulate.
4. Is the process different for Digital Nomads or Golden Visa holders?
Requirements are generally the same but having a tax rep is even more important.
5. Can I use my AFM for freelance work or starting a business in Greece?
Yes, once you have an AFM, you can register for freelance or business activity through the local tax office, provided you meet additional requirements depending on the activity type, as well as provide the appropriate work permit documents, if non-EU.
6. What happens if I lose my AFM number?
You can retrieve your AFM by contacting your tax representative or by visiting the tax office where it was originally issued with your ID or passport.
7. Does the AFM expire?
No, the AFM does not expire. However, you must update your personal details if your address or legal status changes.
8. Is there a way to check if my AFM is valid?
Yes, the Greek Independent Authority for Public Revenue (AADE) offers an online validation tool to verify AFM numbers.
9. What is the penalty for not having an AFM in Greece?
While there’s no direct fine for not having an AFM, you will not be able to complete essential transactions like opening a bank account, paying taxes, or signing legal contracts.
Need assistance with the AFM process in Greece? Our expert tax representatives can handle everything on your behalf. See our AFM service page for our fees and full scope of work. Book a discovery call or email us at info@mygreekexpatjourney.com for more details.
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