Your Tax Number Comes Before Your Property (2026): How to Get an NIE, NIF, Codice Fiscale, AFM & TIN to Buy Abroad
Published on: June 16, 2026
Almost every international buyer makes the same assumption: that the property comes first and the paperwork follows. In most countries it is the other way around. Before you can sign a purchase deed, open a local bank account, pay a deposit, or even put your name on a utility bill, you usually need one thing the seller will never mention in the listing, a local tax number.
It goes by a different name in every country. In Spain it is the NIE. In Portugal, the NIF. In Italy, the codice fiscale. In Greece, the AFM. In Turkey, the vergi numarası. They are not interchangeable, the way you obtain them is not the same, and getting one in the wrong order is the single most common reason a cross-border purchase stalls for weeks.
This guide explains, country by country, what your tax number is called, who issues it, how to get it, and roughly how long it takes, so it never becomes the thing standing between you and the keys.
A note before you start. Tax-number rules and especially the fiscal-representative requirement for non-residents change regularly. Use this as your orientation map, then confirm the current procedure with a local lawyer or the official tax authority before you act. Nothing here is tax or legal advice.
At a glance: what your tax number is called
| Country | Name of the number | Issued by | Typical turnaround |
|---|---|---|---|
| Spain | NIE (Número de Identidad de Extranjero) | National Police / Spanish consulate | Days to a few weeks |
| Portugal | NIF (Número de Identificação Fiscal) | Finanças (tax office) or a lawyer/representative | Same day to 2 weeks |
| Italy | Codice Fiscale | Agenzia delle Entrate or Italian consulate | Same day (free) |
| Greece | AFM (ΑΦΜ) | DOY (local tax office) | Same day to a few days |
| France | Numéro fiscal (SPI) | Centre des Finances Publiques / often via the notaire | Days to weeks |
| Turkey | Vergi Numarası | Vergi Dairesi or the online Interactive Tax Office | Same day (free) |
| Cyprus | Tax Identification Code (TIC) | Cyprus Tax Department | Days |
| Netherlands | BSN (residents) | Municipality (gemeente) | Days |
| UAE | No personal tax number for buying | , | Not applicable |
| United States | ITIN | IRS (Form W-7) | Several weeks |
Spain, the NIE
The NIE is your foreigner identification number, and in Spain it doubles as your tax reference. You cannot complete a property purchase without it. You can apply in two ways: in person at a Spanish consulate in your home country (often the smoother route for non-residents), or in Spain at an immigration office (Oficina de Extranjería) or designated police station, using the EX-15 form. Most international buyers grant a power of attorney to a Spanish lawyer who obtains the NIE on their behalf, this is normal and saves a trip.
What you will need: a valid passport, the completed form, and a stated reason ("economic", i.e. buying property). The number itself is free; consulate or gestor fees vary. Build in a buffer of a few days to a few weeks depending on appointment availability, which is the real bottleneck.
Portugal, the NIF
The NIF, also called the número de contribuinte, is required to buy property, open a bank account, sign a lease, or set up utilities. EU citizens can obtain one quickly at a Finanças office. Non-EU buyers traditionally needed a fiscal representative (representante fiscal) resident in Portugal to apply, many use their lawyer or a specialised service for this. The fastest route for most overseas buyers is to have a lawyer or representative obtain the NIF remotely, often within a day or two. The number is free; representation carries a small annual fee.
Italy, the codice fiscale
Italy's codice fiscale is an alphanumeric code derived from your name, date and place of birth. It is free and you will need it for the purchase, utilities, and a bank account. You can get one from the Agenzia delle Entrate in Italy, or, conveniently for buyers still abroad, from an Italian consulate in your home country. Bring your passport and the request form. It is usually issued the same day, which makes Italy one of the simpler countries on this list.
Greece, the AFM
The AFM (Αριθμός Φορολογικού Μητρώου) is your Greek tax registration number, issued by the local tax office (DOY / Eforia). It is mandatory for buying property and for a Greek bank account. Non-resident buyers typically appoint a tax representative in Greece and submit passport and supporting documents; many lawyers handle the AFM as a first step. Turnaround is usually quick, same day to a few days, once your representative has your documents.
France, the numéro fiscal
France's system is slightly different: there is no single "buy this first" foreigner number, but you will be assigned a numéro fiscal (SPI) once you are in the tax system. For most property purchases, the notaire (notary), who is mandatory in French conveyancing, manages the fiscal side, and your tax number follows naturally. If you need one in advance (for example to declare rental income), you request it from the Centre des Finances Publiques or via the impots.gouv.fr portal. Plan for days to weeks.
Turkey, the vergi numarası
Foreign buyers in Turkey need a tax number (vergi numarası / vergi kimlik numarası) before opening a bank account and completing the title transfer (tapu). It is free and fast: you can obtain it at a local tax office (Vergi Dairesi) with your passport, or online through the Interactive Tax Office (İnteraktif Vergi Dairesi), frequently issued the same day. This is genuinely one of the quickest tax numbers to obtain anywhere, which is part of why Turkey is so accessible to first-time international buyers.
Cyprus, the Tax Identification Code
Cyprus issues a Tax Identification Code (TIC/TIN) through the Tax Department. You will need it for the purchase and any tax filings. As in Greece, most overseas buyers obtain it through their lawyer alongside the other purchase formalities.
The Netherlands, the BSN
If you become resident, you receive a BSN (Burgerservicenummer) from your municipality, which functions as your tax and citizen-service number. Non-resident buyers and the notaris handle the tax side through the Dutch tax authority (Belastingdienst). Note that buying in the Netherlands as a non-resident has its own constraints, so confirm eligibility early.
United Arab Emirates, the exception
The UAE is the outlier. There is no personal income tax and no personal tax number required to buy property as an individual. The "TRN" (Tax Registration Number) you may read about is for VAT-registered businesses, not individual buyers. For a property purchase you will typically need your passport and, if resident, an Emirates ID, not a tax number. This simplicity is one reason Dubai attracts so many first-time international buyers.
United States, the ITIN
Foreign nationals buying US property who need to file a US tax return (for example on rental income or a future sale) apply for an ITIN (Individual Taxpayer Identification Number) from the IRS using Form W-7. It is not always required to purchase, but it is required to handle US tax obligations correctly, and it can take several weeks, so start early if the US is on your list.
The order that actually works
Across almost every market, the winning sequence is the same:
- Tax number first, it unlocks everything else.
- Bank account second, most countries require the tax number to open one.
- Deposit and reservation third, only once your money can move locally.
- Deed / title transfer last, with a lawyer or notary who has had your number on file from day one.
Buyers who reverse this order are the ones who watch a deal slip because the deposit deadline arrived before the paperwork did.
Frequently asked questions
Can I get my tax number before I find a property?
Yes, and you should. In every country here you can obtain the number in advance, and doing so puts you in a position to move quickly when the right property appears.
Do I need to visit the country in person?
Often no. Spain (via consulate or power of attorney), Portugal, Greece and Italy (via consulate) can all be arranged remotely through a lawyer or representative.
Is the tax number the same as a residence permit?
No. A tax number lets you transact; it does not grant the right to live in the country. Residency and visas are a separate process.
How much does it cost?
The numbers themselves are usually free or near-free. The real cost is professional representation (a lawyer or fiscal representative), which is modest and well worth it for a cross-border purchase.
Why this is harder across borders, and how we make it simpler
If you only ever bought in one country, you would learn its tax number once and forget about it. International buyers don't have that luxury: a single shortlist might span Spain, Portugal and Greece, each with a different number, a different office, and a different representative requirement.
That fragmentation is exactly the gap JanusHermes is built to close. Instead of stitching together advice from forums in three languages, you get the buying pathway for every market in one place, including the first, unglamorous, deal-saving step of getting your tax number, alongside verified listings and the agents who can obtain it for you. Explore listings and country intelligence on JanusHermes.
This guide is general information for international property buyers, not tax or legal advice. Requirements, especially fiscal-representative rules for non-residents, change. Always confirm the current procedure with the relevant tax authority or a qualified local professional before acting.
