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Q&A on Short-term Leasing in Greece

In view of the launch by Greece’s Independent Authority for Public Revenue (AADE) of the electronic registry for property owners leasing their homes for short-term accommodation purposes via online sharing platforms, GTP Headlines is providing answers to frequently asked questions.

1. When is the lease of property considered short-term in the context of the sharing economy?

When leases are carried out through online platforms like Airbnb for a specific period of time under one year and when no services other than accommodation and provision of bed linen are provided.

It must be noted: short-term rentals agreed privately and not via a digital platform are not subject to the specific regulations and are considered urban leases unless extra services are provided, in which case they are treated as business activity.

2. If I rent my property short term but not through any online platforms, do I have to enroll on the AADE registry?

No, but you do have to declare the lease on the Declaration of Information on Leasing of Real Estate.

3. Is income from short-term lease subject to VAT?


4. If I manage two properties for short-term lease, do I need to apply for two Property Registry Numbers (AMAs)?

Yes. You must register and declare each individual property rented short term, which means that you have to list each property separately on the registry.

5. What if I post the same property on two different online platforms?

You will be given a single registry number listing the platforms used.

6. What if I rent out separate sections of a property. Can I use the same registry number (AMA)?

No, you should acquire a separate AMA for each space leased via online platforms and to do so you must check the “leasing in sections” option.

7. Do foreign nationals with income from short-term rentals in Greece need to get a tax number (AFM)?

Yes. Foreign nationals with incomes from short-term rentals in Greece are required to get a Tax Registry Number (AFM) and proceed to declare the relevant income on the M7 or M3 section of their tax form.

Since 30 August 2018, hosts – defined as “operators” – leasing their homes via Airbnb or other sharing economy platforms are required by law to enroll on the AADE registry at, submit a short-term residence declaration for each tenant, enroll in the short-term residential property data system, inform the Deposits and Loans Fund for income attributable to unknown beneficiaries as well as provide information on tenants and duration of stay.

For more details (in English) click here and here.

For information in Greek, click here.

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