AFM Number in Greece: A-to-Z Guide for Turkish Citizens (2026)
- M. Sami Akbeniz
- May 30
- 5 min read
What Is an AFM and Why Is It Needed?
AFM (Αριθμός Φορολογικού Μητρώου) — the Greek equivalent of a tax-registration number. A 9-digit taxpayer number.
In Greece it is mandatory to do any of the following:
Buy or sell real estate
Open a bank account
Take out a mortgage
Apply for the Golden Visa (via real estate)
Set up a company
Show an address for long-term residence in Greece
Important: Without an AFM you cannot make even the smallest financial transaction in Greece. This is the first step.
2 Methods: Consulate vs In-Person in Athens
Method 1: Greek Consulate in Istanbul (Slow)
Place: Greek Consulate General, Beyoğlu, Istanbul
Time: 4-8 weeks (appointment-dependent)
Cost: ~€100-150 + translation/apostille costs
Advantage: Without leaving Turkey
Disadvantage: Appointments are very hard to get (3-4 month queue as of Q2 2026)
Method 2: In-Person in Athens (Fast — the Avla method)
Place: ΔΟΥ Κατοίκων Εξωτερικού (Tax Office for Foreign Residents), Athens
Address: 4 Metsovou Street, Athens 10682
Time: SAME DAY (go in the morning, collect in the afternoon)
Cost: €0 (free) + proxy lawyer €150-300
Advantage: Fast, certified document in hand immediately
Disadvantage: You need to come to Athens or grant power of attorney
Avla note: 90% of our clients use Method 2. An apostilled power of attorney from Turkey → our lawyer in Athens obtains the AFM in one day. It is possible for the Turkish investor never to travel to Athens.
Required Documents (Method 2 — by Proxy)
Prepared in Turkey:
Passport copy (color, all pages)
National ID copy
Residence certificate (Turkish + sworn Greek translation + apostille)
Power of attorney (in Greek, apostilled) — authorizing your lawyer to obtain the AFM
Taxpayer letter (from the tax office, within the last month, apostilled)
Apostille: In Turkey, obtained at the Governorate, Provincial Social Security Directorates, or District Governorates. 2-3 business days per document.
The lawyer in Athens completes the file:
Form M1 (Greek tax-office application form)
Address declaration (the lawyer's office address can be used as a temporary address in Greece)
Original passport (returned — the proxy brings and takes it back)
The Process — Step by Step
DAY 1 (Turkey)
- Obtain documents (residence certificate, tax letter)
- Prepare apostilled power of attorney at the notary
- Send documents as PDF to Avla
DAY 2-3 (Translation + Apostille)
- Sworn translation (TR to EL)
- Apostille certification
DAY 4 (Courier to Athens)
- Original documents couriered to the Athens lawyer
DAY 5 (AFM in Athens)
- 09:00 Lawyer goes to the ΔΟΥ office
- 11:00 Form M1 + documents submitted
- 14:00 AFM number issued (printed certificate)
- 16:00 Certificate PDF scan sent to Turkey
Total time: From closing the file in Turkey → AFM obtained: 5-7 business days
Cost Breakdown
Item | Amount | Note
Item: Notary power of attorney · Amount: ₺2,000-3,500 · Note: Varies in Istanbul
Item: Apostille (3 documents) · Amount: ₺900 · Note: Governorate approval
Item: Sworn translation (TR to EL) · Amount: ₺1,500-2,500 · Note: Per page
Item: Courier to Athens (DHL/UPS) · Amount: ₺3,000 · Note: In 1-2 days
Item: Athens lawyer · Amount: €150-300 · Note: Avla partner lawyer
Item: ΔΟΥ fee · Amount: €0 · Note: Official application is free
Item: TOTAL · Amount: ~₺8,500 + €200 · Note: ~€450 total
Common Problems
1. "Address declaration missing" rejection
The ΔΟΥ office requires an address in Greece for a foreigner. Solution: your lawyer's or real-estate advisor's office address is used temporarily. Avla is open to using its office address.
2. Passport with less than 6 months validity
Your passport must be valid for at least 6 more months. Otherwise the application is rejected. Check passport validity before coming to Athens.
3. Name transliteration mismatch
When Turkish names are transcribed into Greek letters, some variations can occur (ş, ç, ı, ğ). The ΔΟΥ office uses the Latin spelling in the passport as the basis. If you later want it changed, a new application is required.
4. Separate AFM needed for spouse and children
In a family application, a separate AFM is required for each individual. For children under 18: parental consent + birth certificate (apostilled).
After Obtaining the AFM — Next Steps
What you need to do with the AFM, in order:
Open a Greek bank account (guide)
Prepare the purchase contract with a lawyer (the Golden Visa process begins)
Property transfer (the AFM is already in hand for the title deed)
ENFIA property-tax registration (registered automatically after the purchase)
AFM Validity and Cancellation
No expiry: Once obtained, valid for life
No later cancellation (like a Turkish national ID)
Changing address or contact info: can be updated online via the TaxisNet portal
If you obtain Greek citizenship: the AFM number stays; you simply move from "foreign taxpayer" to "domestic taxpayer" status
Frequently Asked Questions
Q: Instead of a consulate appointment, what's the most practical way?
A: Granting power of attorney to Avla's partner lawyer and never traveling to Athens is the fastest route. 5-7 business days.
Q: I got my AFM with the wrong name — can it be corrected?
A: Yes, but like a new application. If the name differs from official documents such as a child's birth certificate, the AFM must be corrected.
Q: Since the AFM is free, why do I need a lawyer?
A: The ΔΟΥ office operates only in Greek and accepts documents only in the official format. Without a lawyer, even an apostilled document from Turkey can be rejected. The time goes from 1 day to 4 weeks.
Q: Can I set up a company in Greece with an AFM?
A: No. The AFM is just a tax number. There is a separate process for setting up a company. The AFM is the first step.
Avla's AFM Service
The "AFM Express Package" we offer Turkish investors:
Power-of-attorney template (Turkish + Greek)
Sworn translation + apostille coordination
Athens lawyer referral (Avla partner)
AFM certificate delivered as PDF within 7 days
Flat fee: €400 (proxy fee + apostille + translation + lawyer)
For the package: [contact form](https://avlarealestate.com/golden-visa-basvuru)
Summary
The AFM is mandatory for every financial transaction in Greece
In-person in Athens (by proxy): 1 day; consulate: 4-8 weeks
Cost: ~€450 total (power of attorney + apostille + translation + lawyer)
Required: passport, ID, residence certificate, tax letter (all apostilled) + power of attorney
A separate AFM is needed for spouse and each child
The AFM has no expiry; once obtained it is valid for life
Avla AFM Express Package: delivered in 7 days, €400 flat fee
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Author: Avla Real Estate Investment Advisory
Published: 2026-06-02
Last updated: 2026-06-02
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