Question 1

Who pays the climate resilience fee, and do Airbnb or Booking collect it?

Accepted Answer

The fee is borne by the guest, but you are the one who must collect it and remit it. You charge it after the stay and before departure, issuing the special receipt, with no VAT on it. Neither Airbnb nor Booking collects and remits it for Greece: Greece is not on Airbnb's list of countries where it collects occupancy taxes, and Booking automates remittance only in Canada, France, Malaysia and the US. This applies to individuals with up to two properties and no business activity too.

Question 2

How much is the climate resilience fee per night?

Accepted Answer

For short-term rentals it is 8 euro per night from April to October and 2 euro from November to March. For a detached house over 80 sqm the amounts are 15 and 4 euro. It is charged per night and per room or apartment, not per person. Note the seasons: high season is April to October, so March sits in the low season, and a stay crossing the change is charged night by night at each night's own rate.

Question 3

When is the climate resilience fee return due?

Accepted Answer

By the last day of the month following the month in which the receipt was issued. A July receipt is therefore remitted by 31 August. The return is monthly and is filed in myAADE, under Tax Services, Fees and Special Taxes.

Question 4

Do I file a nil climate resilience fee return for a month with no bookings?

Accepted Answer

No. If no fee receipt was issued during the month, you file nothing. There is no nil return. The same holds for the short-stay declaration: if nobody departed last month, you file nothing.

Question 5

What is the penalty for a late climate resilience fee return?

Accepted Answer

It is a Tax Procedure Code return, so the late-filing fine is 100 euro for private individuals, 250 euro for single-entry books and 500 euro for double-entry books, plus late-payment interest. The exact interest rate under art. 52 law 5104/2024 is set by ministerial decision and we could not confirm it from a primary source, so do not compute it in advance. Late returns for periods from 1/1/2024 onward can be filed through myAADE. Amendments cannot be filed in the app: they go to the tax office as a request, and a finalised return cannot be deleted.

Question 6

When is the short-stay declaration due?

Accepted Answer

By the 20th of the month following the guest's departure. AADE's own example: arrival 25/11, departure 28/11, declaration by 20/12. You file one declaration per stay per registration number. The old ΠΟΛ.1187/2017 rule about the next working day has been superseded, even though the PDF AADE still hosts shows the original 2017 text.

Question 7

I missed the 20th. What is the fine and when is it waived?

Accepted Answer

The late-filing fine is 100 euro, a standalone administrative fine. It is not imposed if the income from the late declaration is included in that year's income tax return. So file now and make sure the amount lands in that year's tax return, before you finalise the Registry.

Question 8

What is the fine if I never file the short-stay declaration at all?

Accepted Answer

Non-filing and inaccurate filing cost double the rent as it appears on the digital platform on the day of the audit. The base is not what you received but the price your listing shows on the audit date. There is no scale and no cap, so filing late, even very late, is almost always cheaper than staying silent.

Question 9

What is the Registry finalisation and when is it due?

Accepted Answer

It is a separate annual step, not the registration: you close the income beneficiaries table and split the year's declared income per beneficiary. It is done by 28 February of the year you file your income tax return, so 2025 lets are finalised by 28/2/2026. Until then you can fix errors and change beneficiaries and percentages without the registration number changing and with no late-filing penalty. After finalisation no change of any kind is possible.

Question 10

Which E2 codes carry short-term rental income?

Accepted Answer

Column 17 of E2, code 60 for short-term letting and code 61 for short-term subletting under art. 39A. The rows are pre-filled by AADE from the Registry, aggregated per property rather than per booking, and remain editable. There is no separate code for platform bookings: Airbnb, Booking and direct bookings all go in code 60. Exactly which E1 sub-table 4Δ2 codes receive 60 and 61 is not stated by AADE and we could not confirm it, so check what myAADE shows before relying on it.

Question 11

How many properties can I have before it becomes a business?

Accepted Answer

As an individual, with up to two registration numbers and no service beyond bed linen, the income is property income. From the third registration number onward it becomes business income and you must start a business within 30 days, declaring each registration number as a branch within 30 days. The threshold counts registration numbers, not properties you own, and is judged per individual, so each co-owner counts their own. Intent proved by the Registry entry is what counts: with four registration numbers of which only two ever earned anything, you are still in business activity.

Question 12

When does 13% VAT apply to short-term rentals?

Accepted Answer

When you cross into business activity, that is from the third registration number as an individual, or when you provide services beyond bed linen. The rent then enters the normal VAT regime at 13%, filed monthly with double-entry books or quarterly with single-entry books. Legal persons such as an IKE are in the normal VAT regime from 1/1/2024 regardless of the number of properties or services. With up to two properties and bed linen only there is no VAT.

Question 13

Must the registration number appear on the listing, and what is the fine if it is missing?

Accepted Answer

Yes. The law requires the registration number to accompany the listing in a prominent place on the digital platforms and in every advertising medium, not only on the platform. The fine is 50% of the tax year's gross income with a minimum of 5.000 euro, with 15 days to comply and doubling on a repeat within a year. AADE's older texts, ΠΟΛ.1187/2017 and Α.1079/2021, still show a flat 5.000 euro, but they predate law 5073/2023 and the law prevails. Airbnb has had a mandatory registration number field for every new Greek listing since 1/6/2021.

Question 14

Can I get a new registration number in Athens or Thessaloniki?

Accepted Answer

No, not if the property is in the 1st, 2nd or 3rd municipal district of Athens, where the first-time registration ban runs to 31/12/2026, nor in the 1st Municipal Community of Thessaloniki, where it runs from 1/7/2026 to 31/12/2026. Only first-time registration is blocked: properties already in the Registry by 31/12/2024 are outside it. The fine is 50% of the short-term rental income with a minimum of 20.000 euro, and on a repeat in the same tax year all rents collected, minimum 40.000 euro. From 25/6/2026 a property in those areas transferred inter vivos, by sale or gift, is deleted from the Registry and cannot be re-registered while the restriction lasts. The law now allows extension by ministerial decision with no end date, so do not assume it lapses on 31/12/2026.

Question 15

What minimum standards must the property meet, and since when?

Accepted Answer

Since 1/10/2025 the property must be in main-use spaces with natural light, ventilation and air conditioning, and have public liability insurance, an electrician's certificate, fire extinguishers, smoke detectors, a residual current device and escape signage, plus a pest control certificate, a first aid kit and a guide with emergency numbers. The fine is 5.000 euro, doubled on a fresh inspection within a year and quadrupled thereafter, so 5.000, 10.000 and 20.000 euro. Inspections are on site by Ministry of Tourism staff, with at least 10 days' notice, and may be joint teams with AADE. The enabling ministerial decision was never issued: the detail, such as one 6 kg extinguisher per 100 sqm, sits in a Ministry of Tourism circular.

Question 16

Do I need a minimum floor area or a carbon monoxide detector?

Accepted Answer

No. Neither a minimum area, nor an express basement ban, nor carbon monoxide detectors appear in art. 3 law 5170/2025 or in the Ministry of Tourism circular. The law names smoke detectors only. The basement limitation is indirect, through the requirement for main-use spaces with natural light and ventilation. There is also no such thing as a ministerial decision 8383/2025: no such instrument was found.

Question 17

I let the place off-platform. Do I still declare it?

Accepted Answer

Yes. Since 1/1/2024 every let of up to 59 days is in scope even if it was agreed without any platform. You need Registry registration, a registration number and a short-stay declaration by the 20th of the following month. In the declaration you pick «Άλλες ψηφιακές πλατφόρμες» and type «Εκτός πλατφόρμας».

Question 18

The stay starts in December and ends in January. How do I declare it?

Accepted Answer

With two declarations, one per year, with the rent apportioned by the nights falling in each. You note the split in the notes field of each declaration. Each has its own deadline, the 20th of the month after its own period. The same rule applies by analogy to legal persons with a non-calendar fiscal year.

Question 19

The guest cancelled. What do I declare?

Accepted Answer

If you had already filed, you file an amending declaration flagging the cancellation, whether or not the cancellation policy pays you anything. If you had not filed, you file an initial declaration by the 20th of the month after the cancellation, ticking the special field, but only if the cancellation policy actually pays you. Amendments are possible until 28 February and in any case before the Registry is finalised.

Question 20

What amount do I declare, the gross or the platform payout?

Accepted Answer

You declare the total agreed rent, not the net payout after platform commission. From it you take out VAT, the municipal accommodation levy and the climate resilience fee where those apply. Charges you bear and pass on to the guest, such as commission, cleaning, electricity, air conditioning and wi-fi, sit inside the rent. Charges in the guest to platform relationship stay outside.

Question 21

Airbnb and Booking report to AADE. Do I still have to declare?

Accepted Answer

Yes, you do. DAC7 binds the platform, not you: it sends quarterly aggregate amounts once a year, by 31 January. Your declaration is per stay, with arrival and departure dates, guest details and means of payment, monthly by the 20th. The law says expressly that the two channels are cumulative, and the non-filing fine is computed on the rent the platform shows, so platform data is the audit benchmark, not a substitute for your declaration.

Question 22

Can I get API access from Airbnb or Booking for one to five units?

Accepted Answer

No. Airbnb has no public API and routes you to an approved software partner. Booking states it plainly on its connectivity page: it does not accept direct connections from individual properties, and it has paused new provider integrations too. What is left is iCal, which syncs dates only: Airbnb refreshes every 3 hours and Booking every 2, so worst case you carry a 5-hour double-booking window. Airbnb's partner programme criteria are not published, and the ones circulating are not confirmed by Airbnb itself.

Question 23

The property has two co-owners. Who declares, and how is the income split?

Accepted Answer

One person takes the registration number as Property Manager, and where that person is one of the co-owners, the others do not file a lease information statement. The income is split by percentages in the Registry's income beneficiaries table and locks on finalisation, by 28 February. If a co-beneficiary is unknown, you register them as unknown owners, deposit their share with the Deposits and Loans Fund and enter the deposit receipt number in the Registry. The two-registration-number threshold is judged separately for each co-owner.

Question 24

I am stopping short-term letting. How do I discontinue the registration number?

Accepted Answer

You discontinue it in the Registry, within the window from your last short-term let to the day income tax filing opens for that year. If you do not, the property keeps counting toward the three-registration-number threshold. The number also ceases to be valid when you stop being the manager. A change of owner or manager requires a fresh registration and a new number; the old one does not transfer.

Frequently asked questions