Short-term rentals: what amount goes in the per-stay declaration
Updated 5 September 2026
This is a short English summary. The full guide is in Greek.
You declare the total agreed rent, not the money that landed in your bank account. Platform commission borne by the host is not deducted [Ε.2141/2019]. Only three things come out of the gross: VAT, the municipal levy (τέλος παρεπιδημούντων) and the climate resilience fee (ΤΑΚΚ) [FAQ Q21]. An individual with up to two ΑΜΑ providing linen only charges no VAT, so in practice the declared amount is the gross rent minus the ΤΑΚΚ.
Τι ποσό δηλώνεις και έως πότε
Βάλε τι σου κατέβαλε η πλατφόρμα για να δεις το ποσό της δήλωσης.
Charges you bear and pass on (cleaning, electricity, air conditioning, wi-fi, your own platform commission) are inside the rent. Charges in the guest-to-platform relationship are outside it. The rule is stated generally, with no per-platform worked example, and it is not stated whether the guest's platform service fee counts toward «the rent as shown on the platform» that the 2× fine uses as its base.
AADE's worked example for €100 collected by a legal person: minus €8 ΤΑΚΚ leaves €92; extracting 13% VAT leaves €81.42; extracting the 0.5% municipal levy leaves €81.01, which is the declared figure [FAQ Q59].
Cancellations: if a declaration was already filed, amend it whether or not the cancellation 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 [FAQ Q44]. A stay covering 31 December is split into two declarations apportioned by nights per year [FAQ Q20]; AADE does not say which year the night of 31 December falls in, so this site counts a night in the year it starts.
Declarations can be amended until 28 February of the filing year and before the registry is finalised. After finalisation no change is possible.
Want this handled every month?
hostkeep keeps every booking with the gross rent, the commission and the ΤΑΚΚ apart, produces the amount you declare, and reminds you before the 20th. Join the waitlist.