How Do I Get an AFM Number in Greece, Documents, Online Steps, Poa and Property Purchase Checklist

Last updated: May 29, 2026

If you are a foreign buyer asking “how do I get an AFM number in Greece,” you are not alone, every non-resident who purchases property, opens a bank account or enters into any taxable transaction on Greek soil must first obtain this nine-digit tax identification number from the Independent Authority for Public Revenue (AADE). The good news is that the process has been substantially digitised through the AADE and Gov. GR portal, meaning you can now start remotely, complete identity verification via video appointment, or authorise a Greek lawyer or accountant to handle the entire application on your behalf through a notarised Power of Attorney (PoA).

This guide walks you through every step, from the documents you need to gather, to the AADE online flow and PoA requirements, to the precise point at which your AFM must be ready before your notary signs the property deed.

What you need right now:

• Valid passport or EU national ID card, the primary identity document AADE requires for all foreign applicants.
• Proof of address in your home country, a recent utility bill, bank statement or official certificate (translated into Greek where required).
• A Greek-based representative (optional but recommended), a lawyer or certified accountant who can act under a properly legalised PoA if you cannot travel to Greece.

What Is an AFM Tax Number in Greece and Why Property Buyers Need It

AFM stands for Arithmós Forologikoú Mitróou (ΑΦΜ), the Greek Tax Identification Number assigned to every natural or legal person who has tax obligations in Greece. As confirmed by AADE’s English-language guidance, the AFM is a prerequisite for property registration at the Land Registry, for signing any notarial deed of purchase, and for opening a Greek bank account through which purchase funds must be transferred. Without it, a notary will refuse to execute a sale.

Foreign buyers sometimes confuse the AFM with a VAT number. The table below clarifies the distinction.

AFM vs VAT in Greece, Quick Comparison

In short, every VAT-registered entity has an AFM, but not every AFM holder is VAT-registered. As a property buyer, you need only the standard AFM, no VAT activation is necessary for a straightforward residential purchase.

How to Get an AFM Number in Greece for Foreigners, Who Can Apply

Anyone with a legitimate tax-related reason, and a property purchase certainly qualifies, may apply for a Greek tax number for foreigners. AADE draws no distinction between EU and non-EU nationals at the application stage; however, the identity-verification method and document-legalisation requirements differ depending on your nationality and physical location.

When a Power of Attorney Is Sufficient

If you are unable or prefer not to travel to Greece, you may authorise a Greek-resident representative, typically a lawyer or certified accountant, to apply for a non-resident AFM in Greece on your behalf. The representative submits the application at the competent local tax office (DOY) or through the AADE digital portal, presenting the legalised PoA alongside your identification documents. This route is widely used by overseas property buyers managing purchases remotely, and AADE expressly permits it.

Limits of PoA for Notarial Acts

While a PoA is fully sufficient for the AFM application itself, Greek notaries may impose additional requirements for the property deed. A general PoA may not be accepted for signing the final deed of sale, most notaries require a specific PoA that explicitly names the property, the transaction price and the representative’s authority to sign. Buyers planning an end-to-end remote purchase should ensure their PoA covers both the AFM application and the subsequent notarial acts in a single, carefully drafted document. Engaging a qualified property lawyer at this stage helps avoid costly return trips or re-drafting.

Greek Tax ID Documents, Checklist for Individuals and Representatives

The exact Greek tax ID documents required depend on whether you apply in person or through a representative. Below are two checklists.

Checklist A, Applicant Present in Greece

• Valid passport or EU national ID card, original plus photocopy.
• Proof of home-country address, utility bill, bank statement or official certificate (issued within the last three months).
• Completed M1 tax registration form, available at the tax office (DOY) or downloadable from the AADE portal.
• Greek address for correspondence, this can be your hotel address, your lawyer’s office or a property address if already under preliminary agreement.

Checklist B, Applicant Abroad (Representative Applying via PoA)

• Notarised Power of Attorney, executed before a notary public in your country of residence, explicitly authorising the representative to apply for an AFM on your behalf.
• Apostille or consular legalisation of the PoA, required if the PoA is executed outside Greece (see the Hague Apostille Convention section below).
• Certified Greek translation of the PoA, translated by an officially recognised translator or the Greek consulate.
• Certified copy of your passport, notarised and apostilled/legalised.
• Proof of home-country address, as above, apostilled where required.
• Representative’s own ID and Greek AFM, the lawyer or accountant acting on your behalf must present their own credentials.

Step-by-Step AFM Application, AADE, MyAADE Online and In-Person Routes

Understanding how to get an AFM number in Greece requires navigating one of three routes: in-person at a tax office, via MyAADE’s remote digital flow, or through a representative. The steps below cover all three, drawing on the Gov.GR AADE portal and the University of Athens procedural guide (PDF).

1. Initiate the application on the AADE / MyAADE portal. Navigate to the Gov.GR service page for AFM issuance. Select “Natural person, non-resident” and create a MyAADE account if you do not already have one. If a representative is applying, they log in with their own MyAADE credentials and select the representative pathway.
2. Complete the registration details. Enter your full name (as it appears on your passport), date of birth, nationality, passport number and home-country address. Upload scanned copies of your passport and proof of address.
3. Choose an identity-verification method. AADE currently offers two options:
   • In-person appointment at a DOY (tax office), book a slot through the AADE appointment system, attend with your originals, and receive your AFM typically on the same day.
   • Remote video verification (e-appointment), available for non-residents who cannot visit Greece. After submitting the online form, AADE schedules a video call to verify your identity against your passport. Once verified, the AFM and authentication key are issued electronically.
4. Representative application via PoA. If a lawyer or accountant is acting on your behalf, they attend the DOY in person or submit through the digital portal, presenting the apostilled PoA, your certified passport copy and the completed M1 form. The representative signs on your behalf and receives the AFM notification.
5. Receive your AFM and authentication key (Kleidarithmos). Upon successful registration, AADE issues a nine-digit AFM and a personal authentication key (Kleidarithmos) that grants access to the MyAADE platform. This key is essential for filing tax returns, viewing property tax (ENFIA) assessments and managing your Greek tax affairs online. Your representative can receive the Kleidarithmos on your behalf if the PoA authorises it.

How to Check an AFM Online

Once your AFM has been issued, you, or your lawyer, can verify it through the AADE online verification service accessible via MyAADE. Enter the nine-digit number to confirm it is active, correctly linked to your name and displays the correct DOY assignment. This step is particularly important before signing any notarial deed, as the notary will independently verify the buyer’s AFM against the AADE registry. Industry observers note that checking your AFM status online before your notary appointment avoids last-minute delays.

Common Rejection Reasons and Fixes

• Name mismatch. The name on the application must exactly match your passport. Transliteration errors (e.g., accented characters) are the most frequent cause of rejection, double-check the Latin-alphabet spelling AADE records.
• Incomplete or un-legalised PoA. If the PoA lacks an apostille or consular legalisation, the DOY will refuse the representative application. Ensure legalisation is completed before sending documents to Greece.
• Missing Greek translation. Documents in languages other than Greek or English are routinely rejected without a certified translation.
• Expired proof of address. Utility bills or bank statements older than three months may not be accepted, request fresh copies before applying.

Power of Attorney for Greece Property, How to Appoint a Lawyer or Accountant

For foreign buyers managing a property purchase remotely, a properly drafted power of attorney for a Greece property transaction is the single most important preparatory document. It determines whether your representative can obtain your AFM, sign preliminary agreements, open a bank account on your behalf and, if drafted broadly enough, execute the final notarial deed.

Types of PoA:

• Specific PoA, authorises the representative to perform named acts only (e.g., apply for AFM and sign the deed for a specific property at a stated price). Preferred by Greek notaries.
• General PoA, grants broad authority. Accepted for AFM applications but often rejected by notaries for final deed execution unless it contains explicit property-transaction language.

Execution and legalisation steps:

1. Draft the PoA with the assistance of a Greek property lawyer to ensure it includes all necessary clauses under Greek law.
2. Sign before a notary public in your country of residence.
3. Obtain an apostille from the competent authority if your country is a party to the Hague Apostille Convention. If not, obtain Greek consular legalisation from the nearest Greek embassy or consulate.
4. Have the PoA translated into Greek by a certified translator or the Greek consulate.
5. Send the original legalised and translated PoA to your representative in Greece.

Example PoA clause (template, seek notary review before use):

“I hereby authorise [Representative Name], holder of Greek AFM [number], to apply on my behalf for a Greek Tax Identification Number (AFM) before the competent Tax Office (DOY) and/or via the AADE digital platform, to receive the authentication key (Kleidarithmos), and to perform all necessary acts related to the purchase of the property located at [address], including signing the preliminary agreement and final notarial deed of sale.”

This is an illustrative example only. A qualified Greek lawyer should review and adapt the wording to your specific circumstances and the requirements of the notary handling your transaction.

AFM and Next Steps for Property Purchase, Bank Account, Notary and Tax Registration Timeline

Your AFM is the first domino in a sequence of steps that must fall in the correct order before you can complete a Greek property purchase. The timeline below shows where each milestone fits.

Early indications suggest that banks are tightening AML source-of-funds requirements for non-resident buyers, making it advisable to begin compiling bank statements and proof of funds while the AFM application is still being processed. Buyers considering the Greece Golden Visa programme or a 5-year residence permit should coordinate their AFM, bank account and residency applications simultaneously to avoid duplicating paperwork.

Practical Tips, Pitfalls and Costs

• Start the PoA process early. Apostille turnaround times vary by country, in the US and UK, expect one to four weeks. Factor this into your property-purchase timeline.
• Budget for legalisation and translation fees. Notarisation of a PoA abroad typically costs €50–€200; the apostille itself is usually a modest government fee (around €10–€30 in most jurisdictions); certified Greek translation can cost €80–€250 depending on document length.
• Beware of paid “AFM service” websites. Several commercial sites charge €150–€400 for what is essentially a free government process. If you engage a Greek lawyer for your property purchase, the AFM application is almost always included as part of their standard service.
• Lawyer vs accountant. Either can act as your representative for the AFM application. However, if you are buying property, a lawyer is strongly preferred because they can also conduct title searches, draft the PoA with purchase-specific clauses, and represent you at the notary, a certified accountant cannot perform these legal acts.
• Keep your MyAADE access active. After receiving your AFM and Kleidarithmos, log in to MyAADE at least once to confirm your credentials work. You will need portal access for annual ENFIA property tax notifications.

Comparison Table, AFM Issuance Routes and Timelines

Conclusion, Securing Your AFM Before You Buy

Obtaining an AFM number in Greece is a straightforward but non-negotiable step in every foreign property purchase. Whether you apply in person at a tax office, use the MyAADE remote video flow, or authorise a lawyer to act under a properly legalised PoA, the key to a smooth process is early preparation, gather your documents, arrange apostilles well in advance, and coordinate with your legal representative so the AFM is issued before your bank account appointment and notary date. For buyers unfamiliar with Greek procedures or managing a purchase from abroad, engaging a qualified Greek property lawyer ensures that the AFM application, PoA drafting, due diligence and notarial steps all proceed without unnecessary delays.

Readers considering broader residency or investment options may also wish to review the latest Greece Golden Visa 2026 changes or the requirements for a 5-year residence permit in Greece.

Sources

1. Gov.GR, AADE AFM Issuance (English)
2. AADE, Issuance of Tax Identification Number and Authentication Key
3. University of Athens (ISSU), TIN Number Online Procedure (PDF)
4. Nestia, Practical Setup Guide for Greece
5. Tsaks Consulting, Obtaining a Tax Number in Greece for Foreign Residents
6. AstonsGreece, AFM Number Greece Foreigners Guide
7. BluSelection, How to Get an AFM Number in Greece
8. Hague Conference on Private International Law, Apostille Convention Status Table