You missed the climate resilience fee return: the fine and how to file late
Updated 5 September 2026
This is a short English summary. The full guide is in Greek.
The return can still be filed, and filing it is the first move. Late ΤΑΚΚ returns go through myAADE for periods from 01/01/2024 onward, with no request to the tax office needed [ΤΑΚΚ FAQ Q2]. Pre-2024 accommodation tax arrears use the same application.
Filing it now
The path is myAADE, Φορολογικές Υπηρεσίες, Τέλη και Ειδικοί Φόροι, Δήλωση απόδοσης τέλους ανθεκτικότητας στην κλιματική κρίση. File one return per month, not one combined return. For the short-term rental category you enter the number of businesses (0 if you have no business activity), available rooms and beds, rooms used, and total, free and taxable daily uses [ΤΑΚΚ FAQ Q11]. The rate is €8 per night from April to October and €2 from November to March, or €15 and €4 for a detached house over 80 m².
Corrections
Amendments cannot be filed in the application. They go through «Τα Αιτήματά μου» to your tax office with supporting documents, and a finalised return cannot be deleted [ΤΑΚΚ FAQ Q3, Q4]. So a rushed return with wrong night counts costs you more time than a correct one filed two days later.
If you never issued receipts
The return asks for nights, not receipt numbers, so you can file it with the month's real figures and pay. The fee is borne by the guest, but the person liable to issue the receipt and remit is you, even as an individual with no business activity [art. 44 §4 ν.5177/2025]. The receipt itself is a separate matter: it is issued after the stay and before departure, and AADE has published no procedure for one issued after the guest has left. That gap was not resolved from any primary source. AADE's two accepted workarounds, a flat €8 per night all year (the €6 winter excess counting as income) or the fee embedded in the price, both look forward [FAQ Q58, Q59].
Want this handled every month?
hostkeep keeps each stay with its nights and season and reminds you before the deadline. The monthly close totals the ΤΑΚΚ per month from your Airbnb and Booking exports.