Greek Tax Reference Number (*AFM or ΑΦΜ) (Αριθμός Φορολογικός Μητρώου)

An *AFM number is required to:

  • purchase land and/or buildings,
  • purchase a car (or motorcycle),
  • open a Greek Bank account

Before the transfer of a property to your name can be completed, your Lawyer must apply for a Greek Tax Reference Number from the Eforia.

Documentary evidence should be available, including:

  • passport (and photocopy)
  • Birth Certificate (and photocopy)
  • marriage certificate (if applicable)

The Notary Public will not permit the transfer of a property unless the necessary documentation from the Tax Office is available.

Tax Return

The Greek Tax Year runs from 1 Jan to 31 December.

Once your Greek Tax Number has been established, your (probably yet to be appointed) Accountant must submit a Tax Return between 1 Feb and 31 May of the following year each year, irrespective of whether you have earned income in Greece or not.