Almost every purchase abroad starts with a local tax number. What it is called in Spain, Portugal, Italy, Greece, Cyprus, Bulgaria, France and Germany, and how to get it from abroad.
Before a notary, a bank or a tax office abroad will deal with you, they want a local tax number. It goes on the deed, on the land register entry, on the tax return and on the utility contracts. It is usually free or cheap, but getting it from another country can take longer than the rest of the purchase, so apply early. This article lists the number in each country, the usual ways to obtain it without moving, and what we could not confirm.
What the number is called
- Spain: NIE (Número de Identidad de Extranjero).
- Portugal: NIF (Número de Identificação Fiscal).
- Italy: codice fiscale.
- Greece: AFM (ΑΦΜ).
- Cyprus: TIC (Tax Identification Code).
- Bulgaria: there is no single equivalent. Citizens use the EGN; foreigners with long-term or permanent residence receive a personal number of a foreigner (LNCh) from the Ministry of Interior. A foreign individual who has neither and owns real estate can, according to the sources we found, register in the BULSTAT register of the Registry Agency. Ask the notary which number the deed needs.
- France: numéro fiscal, issued by the tax office for non-residents (SIP des non-résidents).
- Germany: Steuer-Identifikationsnummer for the person and a Steuernummer from the local Finanzamt for a particular tax case.
Spain: NIE
The NIE is requested with form EX-15, together with proof that the fee (form 790, code 012) was paid, a passport and a statement of why you need it, for example the purchase. According to the Spanish authorities you can file it at a Spanish consulate in the country where you live, or at a police station or immigration office in Spain, where an appointment is required through the National Police portal. Many buyers instead authorise a lawyer in Spain. That is usually possible, but ask the lawyer to confirm for your case. Processing times vary by office, and we did not find a reliable official figure. See the Ministry of the Interior page on the NIE.
Portugal: NIF
The Portuguese tax authority says a foreign citizen can request a NIF at a Finanças office, or through the e-balcão of the Portal das Finanças by a legal representative. A non-resident brings a valid passport and proof of address. A representative needs a power of attorney with the right powers; the signature is not required to be recognised if the attorney is a lawyer or solicitor. A fiscal representative is not required just to obtain the number. Secondary sources add that residents of countries outside the EU/EEA who form a tax relationship in Portugal must appoint one within about 15 days; EU residents are generally not affected. Verify with the tax office or your lawyer. Official answer: Portal das Finanças FAQ.
Italy: codice fiscale
The Italian foreign ministry says foreign nationals can request the code through the Italian consulate competent for their place of residence, with a completed form, a copy of an identity document and the reason for the request. The other route is to authorise a person, with a special power of attorney, to file at an Agenzia delle Entrate office in Italy. See esteri.it.
Greece: AFM
An AFM can be requested through the AADE (myAADE) application for the AFM and key number, by the person, a legal or tax representative or an authorised third party. Greek media describe a video appointment (myAADE Live) for people living abroad. Documents mentioned: an identity document, proof of residence, a marriage certificate where relevant and, if you have no Greek address, a declaration appointing a tax representative. The online options change; check the AADE site or ask your lawyer.
Cyprus, Bulgaria, France, Germany
Cyprus: the TIC is issued by the Tax Department; secondary sources name form T.D. 2001 for individuals. We could not confirm how a non-resident buyer without a Cyprus address applies, so ask the Tax Department or your lawyer before you plan around a date.
Bulgaria: see above. The practical answer comes from the notary and the lawyer, not from a general rule.
France: secondary sources say a buyer without a French tax record gets a numéro fiscal from the non-residents' tax office, free of charge, often through the notary, in one to two months. Treat the time as an estimate.
Germany: a non-resident receives a tax ID on application to the tax office, and the Finanzamt assigns a tax number after a purchase is reported. Practice varies by state; ask the notary.
Representative or in person
- A local lawyer with a special power of attorney is the most common route. Make sure the power names the acts (apply for the number, receive letters) and see our article on buying property abroad remotely.
- The consulate suits Spain and Italy if one is near you; check appointment waiting times.
- In person is sometimes the quickest, if you are going to view properties anyway.
- Give the same spelling of your name as in your passport everywhere. Names from Cyrillic documents are the most common cause of mismatched records.
FAQ
Do I need the number before I make an offer? Usually not, but you need it before the notary signs and before you can open a local bank account or pay the transaction tax. Start when you reserve.
Is the number the same as tax residency? No. It identifies you for the local tax office. Where you are tax resident is a separate question, see tax residency when relocating.
Does the number create a tax duty? Owning property can create local taxes and filing duties (for example property tax or tax on rent). The number is how they are linked to you.
Can the number be requested by email? Some countries use online forms; the rules change. Check the official page for your country on the day.
What if the number is wrong on the deed? The notary or lawyer fixes it before signing. After signing, corrections cost time and money.
How we help
We are a trilingual platform that finds properties and coordinates independent local lawyers and tax advisers, who can apply for these numbers on your behalf. This text is informational and is not legal, tax or investment advice. Rules and procedures change, so verify them with the authority or a local professional before you act.