E2 and short-term rentals: what codes 60, 61 and 63 mean
Updated 5 September 2026
This is a short English summary. The full guide is in Greek.
Short-term rental income under art. 39Α goes in column 17 of E2. Code 60 is letting, code 61 is subletting, and code 63 belongs to the long-term lessor whose tenant sublets short-term through a platform; code 63 carries to E1 codes 105-106 [AADE, E1 instructions 2026 §2.10].
AADE pre-fills the rows under codes 60 and 61 from the registry, aggregated per property rather than per booking, and they are editable [E2 FAQ Q15]. Your job is to check them, not to type them.
What is in the pre-filled row
The pre-fill happens only where the income is taxed as property income, that is an individual with up to two ΑΜΑ providing linen only [Α.1062/2026 §10]. The source is the per-stay declarations of the year, as you locked them at the 28 February finalisation.
There is no separate code for platform bookings: Airbnb, Booking and direct bookings all sit in code 60. E2 has no ΑΤΑΚ or ΑΜΑ column; the key is the nine-digit electricity supply number in column 18 (999999999 if there is none). Each spouse files a separate E2, and on the business track E2 is not used at all, the income goes to E3 [E2 FAQ Q15, Q17].
Reading it against your own records
Check the per-property total against your own sum of declarations; a difference means a missing or duplicated declaration, not rounding. The figure is the declared rent, so commission withheld from you is not deducted, while VAT, the municipal levy and the ΤΑΚΚ stay outside it. In a co-ownership the row shows your share from the beneficiaries table, not the whole rent.
Correcting before and after finalisation
Until 28 February, and before you finalise, you fix everything at the source: amended per-stay declarations, changed beneficiaries and percentages, with no penalty and no change of ΑΜΑ. After finalisation nothing in the registry can change [FAQ Q44, Q45, Q46]. The form itself stays open, since the rows are editable and the return can be amended within the deadline. Be careful with that: a number typed over the pre-fill no longer matches the registry, and the registry is what gets cross-checked against platform data, where the fine is twice the rent shown on the platform.
The 2026 dates
| Τι | Έως πότε | Πού |
|---|---|---|
| Registry finalisation for 2025 lettings | 28 February 2026 | myAADE, short-term residence registry |
| E1, E2, E3 filing opens for individuals | 16 March 2026 | myAADE, Δήλωση ΦΕΦΠ |
| Pre-filled returns auto-finalise | 16 April 2026, file an initial return by 15 April to override | myAADE, Δήλωση ΦΕΦΠ |
| File for a 4% discount if the whole tax is paid by 31 July | 30 April 2026 | myAADE, Δήλωση ΦΕΦΠ |
| File for a 3% discount | 15 June 2026 | myAADE, Δήλωση ΦΕΦΠ |
| Filing deadline, 2% discount preserved | 15 July 2026 by statute, extended to 24 July 2026 | myAADE, Δήλωση ΦΕΦΠ |
| First of eight equal monthly instalments | 31 July 2026 | myAADE |
The extension to 24 July came by a separate decision and expressly kept the 2% discount [Α.1140/13-07-2026]. The 15 March to 15 July window is permanent in statute; the extensions are not, so do not plan around them.
Want this handled every month?
hostkeep keeps the per-ΑΜΑ and per-beneficiary totals as the year runs, so in March you open E2 and compare two numbers instead of rebuilding the year from the platforms. Join the waitlist.