Late per-stay declaration: when it is €100 and when it is double the rent

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

Missing the 20th costs €100, and that fine is not imposed if the income from the late declaration was included in that year's income tax return [art. 111 §5γ ν.4446/2016]. So there is one correct move: file now, and make sure the amount reaches the return. Not filing at all is a different regime, priced at double the rent as shown on the platform on the day of the audit [art. 111 §5β].

The base of the 2× fine is not your payout and not the figure you would have declared. It is the platform's figure on audit day, so today's listing price matters for a booking two years old, and the provision sets out no scale, no self-reporting reduction and no cap.

The window for fixing things

Rows 60 and 61 of E2 are pre-filled by AADE from the registry, aggregated per property and editable [E2 FAQ Q15]. A late declaration filed before you finalise therefore carries itself into the pre-filled E2; one filed after does not.

Any change of duration, agreed rent, cancellation or wrong field goes through an amending declaration [ΠΟΛ.1187/2017 art. 5]. One case has its own procedure: if a date correction moves the stay into a different calendar year, first file an amendment with the agreed rent left blank and 0 in the cancellation-policy amount, then file a fresh initial declaration with the right dates [FAQ Q50].

Cancellations

If a declaration was already filed, amend it flagging the cancellation, whether or not the policy pays you. If none was filed and the policy does pay you, file an initial declaration by the 20th of the month after the cancellation. If none was filed and you got nothing, file nothing [FAQ Q44]. A month with no departures and no cancellations needs no nil declaration.

A whole year missing

List the year's departures per ΑΜΑ, split any stay covering 31 December into two, file one declaration per stay per ΑΜΑ with the gross agreed rent excluding VAT, the municipal levy and the ΤΑΚΚ, then finalise, then check the amounts appear in the tax return. Do all of it before 28 February. If the year is already finalised the registry accepts no change, and what happens then to a declaration that was never filed is not stated in any primary source. That is a question for your tax office.

Want this handled every month?

hostkeep keeps every stay with its departure date and amount and reminds you before the 20th. The monthly close produces the month's list of declarations from your Airbnb and Booking exports.