The updated 2025 guide aims to eliminate ambiguities regarding taxation and procedural obligations for property owners and managers. It clarifies when a rental is considered short-term or long-term, the new deadlines for submitting declarations, how VAT is applied, and the consequences of providing additional services.
AADE’s definition of short-term rentals
According to AADE:
“A short-term rental is defined as the lease or sublease of a property for up to 59 days, provided that the property is furnished and no services are offered other than linens.”
The classification does not depend on whether the rental is made via a digital platform. Instead, duration and services provided are the determining factors. Rentals exceeding 60 days require submission of a Property Rental Information Declaration. If additional services are offered (e.g., cleaning, breakfast, reception), the property is classified as a tourist accommodation and is subject to a different regulatory regime.
Declaration obligations
AADE specifies that:
Short-term rental declarations must be submitted by the 20th day of the month following the tenant’s departure.
Example: A rental from September 26 to October 2, 2025, must be declared by November 20, 2025.In case of a reservation cancellation, a corrective declaration is required regardless of whether payment was made. If no initial declaration was submitted, it is required only if the cancellation policy mandates payment.
If no departures occur in a given month, no zero declaration is needed.
Corrections to declarations for 2025 can be made until February 28, 2026. After the Short-Term Rentals Registry is finalized, changes will no longer be accepted, and fines may apply.
For re-letting to the same tenant, two separate declarations must be submitted: one for the original rental and one for the new rental.
VAT rules for short-term rentals
The guide clarifies VAT treatment:
Short-term rentals are exempt from VAT when landlords are individuals with up to two properties.
VAT at 13% applies when:
Individuals rent out three or more properties; in this case, all properties are subject to VAT.
Legal entities rent out properties, regardless of number.
For VAT calculations, the number of Property Registration Numbers (AMA) is considered, except when a property is declared both as a whole and as two rooms; in that case, only two properties are counted.
Practical examples
AADE includes detailed scenarios:
A manager handling three AMAs (from one or multiple owners) must register the activity, but the owners are not required to do so.
Co-ownership: If four individuals jointly own four properties, all must register the activity, unless their shares are leased to the managing co-owner.
Offering services beyond linens (e.g., cleaning, breakfast) classifies the property as a tourist accommodation, triggering additional obligations:
Business registration.
Declaration on OpenBusiness.
Submission of declarations for the Resilience Fee and Visitor Fee.
Submission of VAT, E1, E3, or N declarations.
Compliance with myDATA reporting obligations.
Special rules for Athens
The guide highlights properties in the Municipality of Athens, where new registrations are suspended in three municipal districts. New entries are allowed only for properties already registered by December 31, 2024, under specific conditions, including:
Drafting a new lease due to termination of the previous contract with the same or a new tenant/subtenant.
Change of the property manager without altering ownership.
Change of the manager due to property transfer (sale, gift) or inheritance.
Re-registration of the same property by the same manager following previous AMA deactivation.
