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Purchase offer template for Greece

Offer to purchase (non-binding) · Πρόταση αγοράς ακινήτου

A written offer from the buyer that states the price, the conditions and the timetable for the notarial deed. Greek law makes a promise to sell or buy real estate binding only in a notarial deed, so this offer records the agreed terms but does not bind either side to the sale.

Use it after a viewing, when you want to put your price and conditions in writing to the seller or the estate agent before the notary drafts the preliminary agreement or the sale deed. It helps both sides and the notary work from the same terms. Do not treat it as a reservation: under Greek law it cannot oblige the seller to sell to you, and you should pay nothing with it.

Reviewed October 28, 2026. Not legal advice. Have a notary or lawyer check your case before you sign.

Rules that are changing

  • A tax bill put to consultation on 18 October 2026 would raise the transfer tax on homes from 1 July 2027 for individual buyers not tax resident in an EU or EEA state.
  • The published summary of that bill gives no new rate. The bill would also extend the VAT suspension on new buildings to the end of 2027.
  • A vote on the bill is planned for November 2026. Neither change was law on the review date.

Key facts

Applies to
Whole country
Binding effect
None as to the sale. A real estate sale, and a preliminary agreement for it, need a notarial deed (Civil Code arts. 369 and 166).
Payment with the offer
Pay nothing. Earnest tied to a contract that needs notarial form must itself be in that form.
Earnest in a private document
Void. It can only be reclaimed as unjust enrichment (Civil Code art. 904).
Good faith in negotiations
A party who breaks off negotiations in bad faith can owe damages for the other side's wasted costs (Civil Code arts. 197 and 198).
Earnest in the notarial agreement
If the buyer defaults, the seller keeps it. If the seller defaults, the seller repays double (Civil Code arts. 402 and 403).
Transfer tax
3% of the taxable value, paid by the buyer before the deed, plus a surcharge for municipalities of 3% of the tax (law 5219/2025, art. 27).
VAT on new buildings
A new building sold by its builder may carry VAT instead, unless the builder opted for the VAT suspension, which runs to 31 December 2026.
Tax number
The buyer needs a Greek tax number (ΑΦΜ) and TAXISnet access before signing.

The document

Text shown

You sign the Greek version. The English version helps you understand it. Your answers fill both.

Offer to purchase (non-binding)

  1. 1.Parties

    1. 1.1

      I, the undersigned Buyer, hereinafter "the prospective buyer", submit to Seller, hereinafter "the seller", through Estate agent, this offer to buy the property described below.

      For each buyer give full name, father's name, ID or passport number, tax number (ΑΦΜ) if issued, address, email. Name the seller as in the listing or mandate.

  2. 2.Property

    1. 2.1

      Property: Description of the property, located at Address of the property, Cadastre code (ΚΑΕΚ) Cadastre code (ΚΑΕΚ), with an area of Area m², offered for sale at a price of Asking price euros.

      The ΚΑΕΚ lets your lawyer check the Cadastre record before you commit. Ask the seller or the agent for it.

  3. 3.Offered price

    1. 3.1

      I offer to buy the property for a total price of Offered price in euros, in figures euros (Offered price in words, in Greek euros), to be paid by bank means when the final deed is signed, less any earnest paid under the notarial preliminary agreement.

      The notary records in the deed how the price was paid. Pay by bank transfer or banker's cheque so the payment can be traced.

  4. 4.Financing

    1. 4.1

      Optional

      I will finance the purchase with own funds of Own funds euros and a mortgage of Mortgage amount euros. This offer is subject to approval of the loan by Date by which the loan must be approved.

      Delete it if you pay entirely from your own funds. If you need a loan, ask the notary to repeat the condition in the preliminary agreement.

  5. 5.Conditions

    1. 5.1

      The offer is also subject to the following conditions: a) the legal check of the titles and of the Cadastre entries reveals no charges, claims or restrictions not disclosed to me, b) the seller provides the Electronic Building Identity with its completeness certificate, the Energy Performance Certificate, the ENFIA certificate and every other document required for the transfer, and c) the property is delivered free of charges, leases and unpaid common charges.

      If you buy a let property on purpose, delete "μισθώσεις" and ask for the lease and its AADE declaration.

  6. 6.Notarial deed

    1. 6.1

      If the offer is accepted, the parties will sign a notarial preliminary agreement or the final sale deed before the notary Notary no later than Latest date for the notarial deed.

    2. 6.2

      Optional

      When the notarial preliminary agreement is signed, I will pay earnest of Earnest at the notarial agreement euros, to be credited against the price.

      Delete it if you go straight to the final deed. This is a promise to pay later, in the notarial deed. Pay nothing now.

  7. 7.Legal nature of the offer

    1. 7.1

      This offer is neither a contract of sale nor a preliminary agreement. Under articles 166 and 369 of the Civil Code, a commitment to sell or buy real estate requires a notarial deed. No sum is paid with this offer.

  8. 8.Validity

    1. 8.1

      This offer is valid until Date and time the offer expires. If I do not receive the seller's written acceptance by then, the offer lapses without further formality. An acceptance with changed terms counts as a new offer.

      Set a short, fixed date so the seller must answer quickly.

  9. 9.Signatures

    1. 9.1

      Place: Place of signature. Date: Date of signature. The prospective buyer.

    2. 9.2

      Seller's acceptance: I accept the terms of the above offer as the basis for drafting the notarial deed. Date: Date of the seller's acceptance. The seller.

      Each co-owner should sign. The acceptance records the agreed terms for the notary. It does not oblige the seller to sell.

Fill in the details

0/20
1.Parties
2.Property
3.Offered price
4.Financing
6.Notarial deed
8.Validity
9.Signatures

Formalities

  1. The offer needs no form, witness or notary. Sign and date it.
  2. Send it by email or registered letter, or hand it to the agent against a dated receipt.
  3. Keep proof of the date the seller received it.
  4. The seller's signed acceptance records the terms. The sale binds only through a notarial preliminary agreement (προσύμφωνο) or the final deed.
  5. Before the deed, get a Greek tax number (ΑΦΜ) and TAXISnet codes.
  6. The notary files the transfer tax return on AADE's myPROPERTY. You accept it and pay the tax online.

Common mistakes

  • Paying a "reservation" deposit to the seller or the agent against a private receipt. It is void without notarial form, and you may have to sue to get it back.
  • Believing the seller's signature on the offer reserves the property. Until the notarial deed is signed, the seller can still sell to someone else.
  • Making an offer before checking the Cadastre record. Mortgages, seizures or a different registered owner can block the sale or delay it for months.
  • Leaving out the loan condition when you need a mortgage. The notarial preliminary agreement will bind you, so put the condition into it as well.
  • Agreeing a price without asking who pays the agent's commission and the notary's fees. Write it down.
  • Starting late on your Greek tax number (ΑΦΜ). Without it the notary cannot file the transfer tax return.

Legal basis

  • Αστικός Κώδικας (Civil Code), arts. 159, 166 and 369 (form of the preliminary agreement and of a contract to transfer real estate)
  • Αστικός Κώδικας (Civil Code), arts. 197 and 198 (liability in negotiations)
  • Αστικός Κώδικας (Civil Code), arts. 402 and 403 (earnest) and art. 904 (unjust enrichment)
  • Εφετείο Πειραιώς 22/2018 (earnest for a contract that needs form must have the same form)
  • Ν. 5219/2025 (Κώδικας Φορολογίας Περιουσίας, ΦΕΚ Α' 130/18.7.2025), art. 27 paras. 1 and 5 (3% transfer tax and 3% surcharge for municipalities) and art. 29 (payment). The Code replaced arts. 1 to 20 of law 1587/1950 (art. 123).

Sources

  • Προσύμφωνο πώλησης ακινήτου: Τί να προσέξετε
  • Αγορά ακινήτου από αλλοδαπό στην Ελλάδα
  • Αρραβώνας σε προσύμφωνο πώλησης: διαφορές από την προκαταβολή και την ποινική ρήτρα
  • Φορολογία Μεταβίβασης Ακινήτων (ΦΜΑ)
  • Μεταβίβαση ακινήτου
  • Δικαιολογητικά μεταβίβασης ακινήτου 2026
  • Αναστολή ΦΠΑ σε νέες οικοδομές
  • Σχέδιο νόμου εξαγγελιών ΔΕΘ 2026: τι αλλάζει σε ΕΝΦΙΑ, μεταβιβάσεις, κενά ακίνητα, ενοίκια και οικοδομές

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