Required documents to conclude a real estate purchase agreement in Greece

For the notarial execution of a property purchase contract in Greece, both seller and buyer must produce a range of documents and certificates.

Documents from the seller

Greek tax identification number (AFM)
Certificate from the competent tax office confirming that, where the property was acquired by gift or inheritance, the corresponding inheritance or gift tax has been paid
Property tax certificate, i.e. proof that the property tax (ENFIA) for the five years preceding the sale has been paid
A certificate of any income derived from the property (for example, rental income), or a corresponding negative certificate or sworn declaration that no income has arisen in the last two years
A tax clearance certificate from the competent tax office confirming that no tax liabilities exist (the so-called forologiki enimerotita)
Land registry extract (pistopiitiko metagrafis)
Cadastral extract (the so-called ktimatografiko diagramma)
Topographical plans and site plans of the property
Building permit, where the property is built on and the building was not constructed before 1983. For buildings constructed before 1983, a corresponding sworn declaration must be produced instead
Energy performance certificate
Certificate from an engineer under Law 4495/2017 confirming that there are no unauthorised building works, or that any such works have been legalised and the corresponding fees paid
Electronic property ID
Further sworn declarations, depending on the individual case
Where applicable, a certificate from the social insurance authority (the so-called asfalistiki enimerotita) confirming that all insurance contributions have been paid. This is required in particular from company shareholders or entrepreneurs who employ staff; for private individuals or civil servants it is generally not required

Documents from the buyer

Greek tax identification number (AFM)
Valid passport or identity card
Certificate from the competent tax office confirming payment of the real estate transfer tax due

Because the notary may not authenticate the purchase contract until all required certificates are available, it is advisable to prepare the compilation of documents early and with legal support, in order to avoid delays in concluding the contract.

FAQ

1. What documents must the seller provide?

In Greece, the seller bears the main burden of documentation, in order to demonstrate the property's legality and freedom from encumbrances. These include:

Tax-related evidence

Domestic tax identification number (AFM): mandatory for completing the transaction.
Tax clearance certificate (Forologiki Enimerotita): confirms that no overdue tax debts exist.
ENFIA certificate: proof that the property tax has been paid in full for the preceding five years.
Gift/inheritance tax certificate: where the property was acquired by gift or inheritance, proof of payment of the corresponding tax.
Income certificate: proof of rental income for the preceding two years, or a corresponding negative certificate/sworn declaration.

Technical and building-law documents

Engineer's certificate (Law 4495/2017, in its applicable, repeatedly amended version): confirms that there are no unauthorised buildings, or that these have already been legalised.
Electronic property ID (Ηλεκτρονική Ταυτότητα Ακινήτου): the property's digital file, now mandatory for practically every sale.
Topographical plans: current site plans of the property.
Building permit: required for all buildings from 1983 onward; for older buildings, a sworn declaration is often sufficient.
Energy performance certificate: documentation of the building's energy quality.

Legal evidence

Land registry and cadastral extracts: current extracts (Pistopiitiko Metagrafis and Ktimatografiko Diagramma).
Social insurance certificate (Asfalistiki Enimerotita): required only where the seller is a business owner or employs staff.

2. What documents must the buyer produce?

The documentary burden on the buyer is significantly lighter by comparison, but is nonetheless essential for the legal validity of the transaction:

Domestic tax identification number (AFM): no purchase contract can be signed without a Greek tax identification number.
Valid passport or identity card: for identification at the authentication.
Proof of payment of the real estate transfer tax: the transfer tax must have been paid to the competent tax office before the notarial appointment; the corresponding certificate must be available to the notary.

3. Why are these documents so important?

In Greece, the notary reviews the completeness of these documents very strictly. If even one of the technical certificates is missing (for example, the engineer's confirmation or the property ID), the contract is incurably void. Because there is no good-faith acquisition (see our FAQ on the general principles of Greek real estate law), these documents primarily serve to protect the buyer against hidden building defects or legal encumbrances.