You will almost certainly need to apply for a Tax roll number - A.F.M. (pronounced Aa Fee Mee).

An AFM number is required to buy a car or motorcycle, to rent or buy property and to legally work in Greece (for National Insurance and tax).

If you are buying land or property through an estate agent, the agent, your accountant or your lawyer can apply for the tax number for you. Otherwise apply at the local tax office (Eforia - DOY). It's a relatively simple procedure and one will be issued to you on the spot. You will require your passport (copy) and a copy of your birth certificate.

Once you have obtained an AFM number you are registered with the tax authorities and are required to submit a yearly tax return in Greece, regardless of income.

There is a form of 'wealth tax' on property, land, cars etc and you are required to declare income for the 'deemed' value. If property or a car are bought with cash from outside of Greece, you must justify this amount by keeping a copy of the bank transfer and 'pink slip' issued by the bank.

Tax returns must be completed yearly by those resident in Greece (including pensioners who receive a pension from another country), those owning property in Greece, and those receiving an income in Greece.

There are bilateral taxation agreements in place to avoid double taxation, but tax declarations must be made in Greece (even if a nil return) for those in any of the above circumstances.

The tax year runs from January to December and tax returns are due by the following April/May.

In all cases it is advisable to consult a Greek accountant to discuss individual tax obligations.

Council tax is applied on utility bills bi-monthly and is a minimal amount.