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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.