In order to purchase a plot of land / residence / field or any other broker-type purchase, the interested party must be granted a tax registration number and also open a bank account in a Greek bank. The steps to follow for both cases are the following:
What supporting documents are required for the granting of A.F.M. to foreigners?
• Passport or Identity Card for citizens of European Union member countries.
• Valid passport for third-country nationals who are not residents of Greece. In the event that their details are not written on it in Latin characters, a clear photocopy of the passport, translated by the competent services and institutions, is submitted.
• If the foreigners, nationals of third countries, are residents of Greece, their valid residence permit or the evidence proving that they have entered and reside legally in the country, in accordance with the applicable legislation at any time, must also be presented.
The steps and forms that must be completed in order to assign a Tax Registration Number to a citizen of a Foreign country are the following:
1. Fill out Form M1 - Issued by the Tax Office - VAT return
2. Fill in Form M7 – Issued by the Taxpayer Relations Office (between a foreign resident and the recipient)
3. Photocopy of tax representative's identity card
4. Responsible declaration with the original signature by the tax representative that he accepts to be the recipient of the TIN applicant
5. Photocopy of passport or European citizen card
6. Declaration of permanent tax residence with contact details and email
Also, in order to open an Account in a Greek bank, the following supporting documents must be presented to the Greek bank:
1. Permanent Residence Documents
2. Passport
3. Tax clearance notes from the Taxing Country stating the tax registration number and the annual income
4. Telephone and Electricity bill
5. Certificate of profession – Commencement of work from the competent chamber or certificate from another authority or employer or last payslip showing the employer's details
6. Certificate of Greek VAT number from competent D.O.Y (See instructions next to it)
All the above documents must be certified by the Greek Embassy or Consulate of the country of origin.
If the mentioned documents are in the English language, they are acceptable, if they are from another country, an official translation and validation of the documents in the Greek language is required.
If the customer is a US citizen they must sign a FATCA W9 or W8 form
Kalami - Perfecture of Heraklion 
