Greece's personal tax registration number — required for all tax, financial, and legal transactions in Greece, including property purchase.
The AFM — Αριθμός Φορολογικού Μητρώου, literally "Tax Registry Number" — is Greece's personal tax identification number. It is a nine-digit number assigned by the Greek Tax Authority (AADE — Ανεξάρτητη Αρχή Δημοσίων Εσόδων) to every individual who needs to interact with the Greek tax system. The AFM is to Greece what the NIE is to Spain, the NIF is to Portugal, and the Codice Fiscale is to Italy.
For expats in Greece, the AFM is required before you can purchase property, open a Greek bank account, sign any lease or purchase agreement, register a company, apply for a Golden Visa, receive income from Greek sources, or file a Greek tax return. It is the single most important administrative number for anyone transacting in Greece.
Greek and EU citizens can apply for an AFM at any AADE tax office (Δ.Ο.Υ. — Δημόσια Οικονομική Υπηρεσία) in Greece with a valid identity document. The process is straightforward and usually completed on the same day. Non-EU nationals may apply with their passport. If you are non-resident and have not yet travelled to Greece, you can authorise a Greek tax representative (φορολογικός εκπρόσωπος) to apply on your behalf.
For property purchases, the AFM is required from all parties — buyer, seller, and any lawyers acting under power of attorney. The symvoliografos (notary) will check all AFMs at the time of signing the property deed (συμβόλαιο αγοραπωλησίας). The AFM also links to the E9 form (the Greek property declaration) which must be updated whenever you acquire or dispose of Greek real estate.
The AFM does not expire. If you subsequently move from non-resident to resident status in Greece (e.g. after obtaining a Golden Visa residence permit), notify AADE to update your registered address and residency status. This is relevant because Greek tax rates differ for residents and non-residents, and the ENFIA annual property tax billing is also linked to your AFM registration.
No — the AFM and the Greek bank account are separate. You get the AFM first, then use it to open a Greek bank account. You cannot open a Greek bank account without an AFM, but the AFM itself requires only identity documents to obtain.
Yes. If you grant a Greek lawyer a power of attorney (vekalousia), they can apply for your AFM at the AADE office on your behalf. This is the standard practice for non-resident property buyers who want to start the purchase process before their first visit to Greece.
The AFM number itself is on public record in the sense that it appears on official documents and invoices. However, the full details of your tax file (tax returns, property declarations) are private. Your AFM is required on property deeds, contracts, and invoices by Greek law and will be seen by all parties to a transaction.
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