A slight exaggeration, you don't need one if you're just visiting the country, but if you want to buy property in Greece, then you definitely need to obtain an AFM because without it you can't even open a bank account let alone pay for a house.

If you're buying property in Greece or even intend living here in rented accommodation, you will need to get your AFM first.

An AFM (pronounced af-fem-me) also referred to as a TIN, is a unique tax identification number which an individual obtains from their local tax office and is referred to by all authorities and some shops and services on any and all paperwork/documents referring to the individual. This number is as important as your name in Greece so once you get it, keep the printed issuing statement in a safe place along with your passport and birth certificate.

You will need an AFM:

• to open a bank account
• pay property purchase tax
• to quote on a contract of sale (if the purchase is in your name)
• to obtain a phone line
• to change utilities into your name
• to rent accommodation with a lease agreement
• to complete your property declaration (E9)
• to complete your annual income tax declaration (E1 - compulsory for everyone owning property in Greece whether Greek, foreigner, full time or part time resident)
• and also if you wish to open or buy a business in Greece because it is also used by the FPA (VAT) office to track the VAT you collect/claim.

You need to complete form M1. (ΔΗΛΩΣΗ - ΑΠΟΔΟΣΗΣ ΑΦΜ ΜΕΤΑΒΟΛΗΣ ΑΤΟΜΙΚΩΝ ΣΤΟΙΧΕΙΩΝ)

If more than one person is buying a property, a couple for example or two friends, you must complete an M1 for each person.

Resident Greeks can obtain and submit their M1 application form at their local/nearest tax office, for example Greeks living in Hydra would need to visit neighbouring Poros.

Non-resident Greeks or foreigners, must obtain and submit their M1 application form from the main tax office in Athens. The Tax Office is called the DOY (pronounced dough-ee). Here is the address in Athens:

DOY Katoikon Exoterikou Tax office
Metsobou 4, Athens
TK 10682 (post code)
Telephone: +(30) 210 820 4606

The normal opening hours to the public of any tax office are 08:00 till 13:30 except public holidays. We strongly advise you to avoid Mondays and Fridays which are always chaotic, and aim to arrive early as you might need to be there all morning especially if you don't speak Greek have to wait to get to deal with an English speaking person.

Ask for an English example when you collect your form. The form asks for your name, date of birth and country of birth; your passport number, expiry date and place of issue as well as the first and surnames of your father and mother. You will also need to provide an address and phone number in Greece where you can be contacted, or at least have messages sent to. Normally the contact details of your lawyer are used or that of a close friend. Don't forget that if you are applying for the first time ever, you won't already be the owner of a house because you can't buy one till you have an AFM (yes I know it's very confusing). Which brings me to an alternative.

Rather than applying for an AFM themselves, most non-Greek or non-resident people buying property will find the property first, then get a lawyer. The lawyer will require a power of attorney to act on their behalf for the sale which will include (so long as you ask them) getting your AFM. So if you prefer you can avoid getting it yourself.

However it does mean that you must supply your lawyer with a notarised power of attorney, which will include all the details mentioned above and you will have to visit the office of the Public Notary (your lawyer will tell you which one) to get it notarised and to notarise the photocopy of your passport. The lawyer will then take your power of attorney and passport details to the tax office and obtain your AFM. The down side is that this normally takes longer depending on how frequently your lawyer visits the tax office.

Whether you go yourself or you use a lawyer to obtain it, you must make sure that you get the confirmation statement of your AFM, which is a two page document, and you should keep it in a very safe place so you don't mislay it. You will find that you are asked for your AFM number and the DOY issuing office a lot, so it's a good idea to write them on a business card and keep it with you in your purse or wallet to refer to. When you're asked for your AFM and DOY, you rarely need to produce the statement, you only need to state the number and office name.

Once you have bought your property and have an address, you can apply to move your AFM to a more convenient DOY office. This will save you time and money in the long run. For example if you own a house in Hydra it is more convenient to take your E1 annual income tax declaration to the Poros DOY rather than having to go into Athens. The smaller offices aren't so busy and you can get in and out more quickly without having to queue. All you need do it visit the office you want to move to and complete another M1 (but tick the Change Request box) asking to move from the previous office - you will need to take your passport and the original confirmation statement with you and you will be given a new updated confirmation. Whether you change DOY office or not, you should file another M1 anyway to ensure that the tax office can send you rather than your lawyer any communications.