The 60-day limit, the issuance of a Property Registration Number and declarations to the AADE are some of the key points that anyone offering a property for short-term rental in Greece needs to know.
One of the most common misconceptions concerns the duration of the rental. The 60-day limit does not refer to the total number of days during which a property is allowed to operate within a year. It is examined separately for each rental agreement.
At the same time, the rules do not change depending on the channel through which the booking was made. Whether the guest booked through Airbnb, Booking.com, another platform or directly with the owner, the classification of the rental depends on its duration and on the services provided.
What you need to know at a glance
- A rental lasting up to 59 days is considered a short-term rental.
- A rental lasting 60 days or more does not fall under the short-term rental regime.
- The limit applies to each individual agreement and not to the total number of nights during the year.
- For short-term rentals, registration with the AADE Registry and the issuance of a Property Registration Number (AMA) are generally required.
- The AMA must be displayed in the listing, regardless of the platform on which it is posted.
- For each short-term stay, a relevant declaration must be submitted to the AADE.
- The provision of additional services, beyond accommodation and bed linen, may change the tax and business character of the activity.
When is a rental considered a short-term rental?
As of January 1, 2024, a short-term rental is defined as the lease or sublease of a property for a specific period of up to 59 days, provided that no other services are offered to the guest beyond accommodation and the provision of bed linen.
The classification is independent of whether the agreement was made through a digital platform. Therefore, a direct booking lasting up to 59 days is also subject to the short-term rental rules.
The AADE also clarifies that the limit concerns the duration of each rental and not the total number of days for which the property is made available during the year. A property can therefore have consecutive short-term rentals without their days being added together for this specific classification.
What changes from 60 days onwards?
When the agreed duration of a rental is 60 days or longer, it is not considered a short-term rental. In this case, a Declaration of Information on the Lease of Real Estate is submitted and the procedure provided for long-term rentals applies. The declaration for the long-term rental must be submitted electronically by the end of the month following the rental agreement.
The same property can be used both for short-term rentals and for rentals lasting 60 days or more. Each agreement, however, is treated separately:
- For a stay of up to 59 days, a Short-Term Stay Declaration is submitted.
- For a stay of 60 days or more, a Declaration of Information on the Lease of Real Estate is submitted.
If a tenant who has agreed to a stay of 60 days or more leaves earlier, before completing 60 days, the rental does not subsequently become a short-term rental. Its classification is determined based on the original agreement.
What is the AMA and when is it required?
The AMA is the Property Registration Number issued to the property after its registration in the AADE Short-Term Stay Property Registry.
The process is carried out electronically through myAADE. The issuance of the number requires information linking the manager to the property, such as the Property Identification Number, known as ATΑΚ.
The AMA must be displayed prominently:
- in every listing on a digital platform,
- on Airbnb or Booking.com,
- on other short-term rental platforms,
- on the website of the owner or manager,
- and through any other means by which the property is promoted for short-term rental.
When different rooms of the same property are rented separately, a different AMA may be required for each independently offered space. Separate numbers may also be required when a property is offered sometimes as a whole and sometimes in separate parts.
For certain licensed tourist accommodations, the applicable licensing or notification number may be displayed instead of the AMA, such as the Special Operating Mark or the Unique Notification Number.
Do the rules change for bookings through Booking.com?
No. Booking.com, like Airbnb, is a channel through which a property can be advertised and booked. It does not create a different regime regarding the duration of the rental, registration with the AADE or tax obligations.
This means that:
- A booking of 10, 30 or 59 days through Booking.com is treated as a short-term rental.
- A single booking of 60 days or more is treated as a long-term rental.
- The AMA or the corresponding licensing number must appear in the listing when the property is offered for short-term rental.
- The presence of a listing on a platform does not, by itself, constitute proof that all legal obligations have been fulfilled.
The same rules apply to bookings originating from other platforms or made directly. Since 2024, even rentals of up to 59 days agreed outside digital platforms are subject to the Registry and the Short-Term Stay Declaration.
When must the Short-Term Stay Declaration be submitted?
Registration of the property and issuance of an AMA do not complete the manager’s obligations. A Short-Term Stay Declaration must be submitted for each rental.
As a rule, the declaration must be submitted by the 20th of the following month after the guest’s departure date. For example, if the guest checks out on July 15, the declaration must be submitted by August 20.
An obligation may also arise in the event of a cancellation when, under the cancellation policy, an amount is paid by the guest. Declarations that have already been submitted can be corrected within the deadlines provided by the AADE.
What applies when additional services are provided?
For a rental to remain under the specific regime, the property must be furnished, with no services provided other than bed linen.
If additional services are offered to the guest, the activity may be considered a tourism-related business and may require the commencement of business activity and compliance with a different regulatory framework.
Therefore, attention is required regarding services such as regular cleaning during the stay, the provision of meals, transportation or other hospitality services incorporated into the accommodation package. The exact treatment should be examined with an accountant or lawyer, depending on how the service is provided and charged.
How is the income taxed?
For an individual who operates up to two properties without providing additional services beyond bed linen, the income is treated as income from real estate and the rental is exempt from VAT.
When an individual offers three or more properties for short-term rental, the income is considered income from business activity and the operation is subject to 13% VAT.
For legal entities, short-term rental activity is subject to business activity and VAT regardless of the number of properties.
In addition to income tax and, where applicable, VAT, other obligations must also be considered, such as the Climate Crisis Resilience Fee. The fee is collected from the guest through a special document and paid to the Tax Administration through a monthly declaration by the last day of the following month.
The requirements the property must meet
As of October 1, 2025, specific operational and safety requirements apply to properties registered in the Short-Term Stay Property Registry.
Among other things, properties must:
- constitute main-use premises,
- have natural lighting, ventilation and air conditioning,
- be covered by liability insurance,
- have a declaration by a licensed electrical installer,
- have the required fire safety equipment,
- have a certificate for rodent and pest control,
- have a first-aid kit,
- and provide guests with information containing emergency telephone numbers.
Compliance with the requirements may be checked through on-site inspections by the competent authorities.
What the owner should check before listing the property
Before a property is offered on Airbnb, Booking.com or another channel, the owner or manager should check:
- Whether the registration of a new property in the Registry is permitted in the specific area.
- Whether the property’s ownership and tax details are correctly registered.
- Whether an AMA or a different licensing number is required.
- Whether the property meets the applicable technical requirements and safety standards.
- Whether the registration number appears in all listings.
- Whether the timely submission of Short-Term Stay Declarations has been arranged.
- Whether the Climate Crisis Resilience Fee and other taxes or charges are correctly paid.
- Whether the number of properties or the services provided create an obligation to commence business activity.
Correctly listing the property on the platform is only one part of compliance. The owner or manager remains responsible for the AMA, declarations, taxation and the property’s requirements.
This article provides general information and does not replace tailored advice from an accountant or lawyer.
