{"id":29815,"date":"2025-05-26T09:56:59","date_gmt":"2025-05-26T06:56:59","guid":{"rendered":"https:\/\/bnbnews.gr\/?p=29815"},"modified":"2025-05-29T15:52:46","modified_gmt":"2025-05-29T12:52:46","slug":"aade-s-target-hidden-income-from-short-term-rentals","status":"publish","type":"post","link":"https:\/\/bnbnews.gr\/en\/legislation\/29815\/aade-s-target-hidden-income-from-short-term-rentals\/","title":{"rendered":"AADE\u2019s target: Hidden income from short-term rentals"},"content":{"rendered":"<p>The Greek Independent Authority for Public Revenue (AADE) is deploying its tax audit mechanism, using cross-checks and retroactive controls to uncover undeclared income from short-term rental properties, primarily those listed on platforms like Airbnb. With the assistance of advanced algorithms and detailed data cross-checks, AADE is intensifying its efforts to identify offenders who conceal income by imposing hefty fines and tightening the compliance framework.<\/p>\n<h2>Cross-checks and controls<\/h2>\n<p>The main targets are individuals renting out properties for short stays while failing to report the true income to the tax authorities. Specifically, the audits focus on:<\/p>\n<ul>\n<li>Revealing <strong>undeclared income from short-term rentals<\/strong> by private individuals without business activity. In 2023, AADE identified 593 taxpayers (AFMs) who concealed a total of \u20ac8.9 million in income, resulting in fines and back taxes.<\/li>\n<li>Identifying those renting out <strong>more than three properties<\/strong> for short-term rentals without having registered a business, which also means they fail to pay social security contributions and VAT.<\/li>\n<li>Tracking \u201cforgetful\u201d property owners who have not issued or posted the required <strong>Property Registry Number (AMA)<\/strong> on the platforms, as stipulated in the cooperation protocol between AADE and platforms like Airbnb, Booking.com, and VRBO. In 2024 alone, 12,107 property listings were deactivated on these platforms because they either lacked an AMA or the posted AMA was invalid. For 2024, 2,287,567 short-term rental declarations were submitted, with total declared rental income amounting to \u20ac868,081,477.<\/li>\n<\/ul>\n<p>The audits cross-check the information provided by property owners in their tax returns with the data submitted by short-term rental platforms to AADE to identify potential undeclared income.<\/p>\n<h2>Bank account scrutiny<\/h2>\n<p>In addition to tax return data, the tax authorities will examine bank accounts (including deposit accounts, business accounts, savings, credit cards, and digital wallets) to uncover any undeclared income. Property owners will be required to justify these funds.<\/p>\n<p>At the same time, the accuracy of the AMA listed in all online listings and advertising materials will be checked. For each short-term rental transaction, a Short-Term Stay Declaration must be submitted, and income is taxed based on the number of properties rented out.<\/p>\n<h2>Hefty fines from 2024<\/h2>\n<p>From <a href=\"https:\/\/bnbnews.gr\/en\/legislation\/24302\/taxation-of-short-term-rentals-in-greece\/\">January 1, 2024<\/a>, the fines for non-compliance have become significantly harsher:<\/p>\n<ul>\n<li><strong>Failure to register<\/strong> in the Short-Term Rental Property Registry is now subject to a flat fine per year, equivalent to <strong>50% of gross income<\/strong> for the tax year in which the violation occurred, with a minimum of \u20ac5,000.<\/li>\n<li><strong>Repeat violations<\/strong> within one year from the imposition of the initial fine result in <strong>double<\/strong> the original fine.<\/li>\n<li>Failure to submit or submission of an inaccurate <strong>Short-Term Stay Declaration<\/strong> leads to a fine equal to <strong>double<\/strong> the rental amount stated on the digital platform.<\/li>\n<li><strong>Late submission<\/strong> of the Short-Term Stay Declaration triggers a flat administrative fine of <strong>\u20ac100.<\/strong><\/li>\n<\/ul>\n<h2>A clear message to taxpayers<\/h2>\n<p>AADE\u2019s intensified inspections and the cooperation with short-term rental platforms send a clear message: tax compliance is mandatory, and attempts to hide income will be met with strict penalties. Property owners and short-term rental hosts are advised to regularize their tax affairs and ensure full transparency to avoid severe financial consequences.<\/p>\n<p>At the same time, cooperation with the Airbnb, Booking.com and VRBO platforms through data transfer protocols allows AADE to have at its disposal a complete digital footprint of rentals.<\/p>\n<p>In 2024, <strong>2,287,567 short-term rental declarations<\/strong> were recorded, with total declared rentals amounting to <strong>EUR 868,081,477<\/strong>, demonstrating the huge volume of activity in the sector. Control mechanisms are modernising and making full use of digital data to identify and tackle tax evasion.<\/p>\n<p><a href=\"https:\/\/shortstayconference.gr\/en\/tickets\/\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-29146\" src=\"https:\/\/bnbnews.gr\/wp-content\/uploads\/2025\/05\/SSC-Crete-super-early-bird-en.jpg\" alt=\"SSC Crete super early bird en\" width=\"1200\" height=\"300\" srcset=\"https:\/\/bnbnews.gr\/wp-content\/uploads\/2025\/05\/SSC-Crete-super-early-bird-en.jpg 1200w, https:\/\/bnbnews.gr\/wp-content\/uploads\/2025\/05\/SSC-Crete-super-early-bird-en-300x75.jpg 300w, https:\/\/bnbnews.gr\/wp-content\/uploads\/2025\/05\/SSC-Crete-super-early-bird-en-1024x256.jpg 1024w, https:\/\/bnbnews.gr\/wp-content\/uploads\/2025\/05\/SSC-Crete-super-early-bird-en-768x192.jpg 768w, https:\/\/bnbnews.gr\/wp-content\/uploads\/2025\/05\/SSC-Crete-super-early-bird-en-150x38.jpg 150w, https:\/\/bnbnews.gr\/wp-content\/uploads\/2025\/05\/SSC-Crete-super-early-bird-en-450x113.jpg 450w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Greek Independent Authority for Public Revenue (AADE) is deploying its tax audit mechanism, using cross-checks and retroactive controls to uncover undeclared income from short-term rental properties, primarily those listed on platforms like Airbnb. With the assistance of advanced algorithms and detailed data cross-checks, AADE is intensifying its efforts to identify offenders who conceal income<\/p>\n","protected":false},"author":4,"featured_media":29807,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mo_disable_npp":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[508],"tags":[664,767],"class_list":["post-29815","post","type-post","status-publish","format-standard","has-post-thumbnail","category-legislation","tag-taxation","tag-aade-en"],"_bunyad_layout_template":null,"_bunyad_layout_spacious":null,"_bunyad_sponsor_name":null,"_bunyad_sponsor_logo":null,"_bunyad_sponsor_url":null,"_bunyad_sub_title":"Hefty fines and intensified audits from AADE with cross-checks","_yoast_wpseo_metadesc":"Greece\u2019s tax authorities intensify audits on Airbnb properties for undeclared income. Find out who is at risk of hefty fines and how compliance is enforced.","_yoast_wpseo_focuskw":null,"_yoast_wpseo_title":"Airbnb: Tax audits & heavy fines for undeclared income","_bunyad_layout_style":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.7 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>AADE\u2019s target: Hidden income from short-term rentals - BnBNews<\/title>\n<meta name=\"description\" content=\"AADE\u2019s target: Hidden income from short-term rentals - BnBNews -\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bnbnews.gr\/en\/legislation\/29815\/aade-s-target-hidden-income-from-short-term-rentals\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AADE\u2019s target: Hidden 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