Finalising the short-term rental registry: what to check before it locks

This is a short English summary. The full guide is in Greek.

Finalisation (οριστικοποίηση) is the step where you lock the year's amounts and split them between the income beneficiaries. It is done inside the registry application after 31 December, and it is a separate obligation from registering the property and from declaring each stay [FAQ Q15, Q45].

Until you finalise, you can correct wrong entries and change beneficiaries and percentages without the ΑΜΑ changing and with no late-filing penalty [FAQ Q46]. The same date is the last chance to amend a per-stay declaration from the previous year.

Before you press finalise

1. List every departure of the year, per ΑΜΑ, and check each has a declaration.
2. File anything missing now. Late costs €100 (waived if the income is in the tax return); never filed costs double the rent shown on the platform.
3. Reconcile the amounts against the platform payouts. The declared figure is the gross agreed rent, excluding VAT, the municipal levy and the ΤΑΚΚ.
4. Amend cancellations, and split any stay covering 31 December into two declarations.
5. Fill in the beneficiaries table with the percentages, then finalise.

Πριν πατήσεις «Οριστικοποίηση»

Εκτύπωση

1. Κάθε διαμονή του έτους έχει Δήλωση Βραχυχρόνιας Διαμονής (έλεγξε τις ακυρώσεις και τις διαμονές που άλλαξαν χρονιά).
2. Τα ποσά των δηλώσεων συμφωνούν με τις πληρωμές που δείχνουν Airbnb και Booking για το έτος.
3. Ο πίνακας συνδικαιούχων έχει τα σωστά ΑΦΜ και ποσοστά για κάθε ακίνητο. Ό,τι δεν μοιραστεί, φορολογείται στον διαχειριστή.
4. Οι διαμονές εκτός πλατφόρμας έχουν δηλωθεί με «Εκτός πλατφόρμας».
5. Τα ακίνητα που σταμάτησαν να νοικιάζονται έχουν δηλωθεί ως διακοπή, ώστε να μη μετράνε προς τα 3 ΑΜΑ.
6. Το έχεις κάνει πριν τις 28 Φεβρουαρίου. Μετά την οριστικοποίηση καμία αλλαγή δεν γίνεται.

Co-owners

The percentages fix how much income is taxed in each person's name. Where one co-owner is the manager, the others need not file the separate lease information declaration. The three-property threshold is judged per individual: in AADE's example, someone holding 100% of two properties and 50% of a third has business income, while the holder of the other 50% has property income [FAQ Q13, Q14]. An unknown co-beneficiary is registered as «Άγνωστοι Ιδιοκτήτες με ΤΠΔ», with their share deposited at the Deposits and Loans Fund.

What reaches the E2 form

Short-term rental income under art. 39Α goes in column 17 of E2, code 60 for letting and code 61 for subletting. AADE pre-fills those rows from the registry, aggregated per property rather than per booking, and they are editable [E2 FAQ Q15]. That is why finalisation matters: what you lock in February is what arrives pre-filled.

There is no separate code for platform bookings; Airbnb, Booking and direct bookings all sit in code 60 [Α.1062/2026 §10]. E2 has no ΑΤΑΚ or ΑΜΑ column; the key is the nine-digit electricity supply number. Business-track hosts do not use E2 at all, they use E3.

Want this handled every month?

hostkeep keeps the year reconciled as it runs, so in February you already have the beneficiaries table and the per-ΑΜΑ totals ready instead of hunting for gaps days before the lock. Join the waitlist.