{"id":37135,"date":"2026-03-16T12:19:19","date_gmt":"2026-03-16T09:19:19","guid":{"rendered":"https:\/\/bnbnews.gr\/?p=37135"},"modified":"2026-03-16T12:25:28","modified_gmt":"2026-03-16T09:25:28","slug":"real-estate-aade-airbnb-audits-greece-short-term-rentals-fines","status":"publish","type":"post","link":"https:\/\/bnbnews.gr\/en\/legislation\/37135\/real-estate-aade-airbnb-audits-greece-short-term-rentals-fines\/","title":{"rendered":"Tax audits coming for Airbnb rentals in Greece, heavy fines for violations"},"content":{"rendered":"<p data-start=\"196\" data-end=\"598\">The <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Independent Authority for Public Revenue<\/span><\/span> (AADE) has launched a sweeping wave of cross-checks as <strong data-start=\"293\" data-end=\"326\">AADE audits of Airbnb rentals<\/strong> and short-term leases across Greece are stepping up. Thousands of properties listed on digital platforms are under the scrutiny of tax authorities, aiming to detect undeclared income and cases where property owners operate outside the official Short-Term Rental Registry.<\/p>\n<p data-start=\"600\" data-end=\"1056\">Tax inspectors will utilize data from major short-term rental platforms such as Airbnb, Booking.com, and Vrbo, which will be cross-referenced with owners\u2019 tax returns and the short-term rental declarations they have submitted. Through these electronic reconciliations, authorities aim to identify properties listed on platforms without registration in the official registry, or listings that do not display the mandatory Property Registration Number (PRN).<\/p>\n<p data-start=\"1058\" data-end=\"1651\">However, the short-term rental sector has a very high level of tax compliance. As noted at the Short Stay Athens Conference by Apostolos Boutos, advisor to the AADE governor, and Angelos Kouros, head of the AADE\u2019s Independent Department for Coordination of Reform Actions and Communication, cross-checks for the 2020\u20132023 period identified roughly 1,000 owners with three properties who had not registered a business activity, as now required by law for those managing more than two properties. Similarly, 500 companies were found to have registered the incorrect business activity code (\u039a\u0391\u0394).<\/p>\n<p data-start=\"1653\" data-end=\"1803\">According to the latest AADE data, revenues from short-term rentals increased from \u20ac880 million in 2024 to \u20ac973 million in 2025, marking a 10.5% rise.<\/p>\n<h2 data-section-id=\"7qxjcw\" data-start=\"1810\" data-end=\"1856\">How AADE Airbnb audits will be carried out<\/h2>\n<p data-start=\"1858\" data-end=\"2028\">The <a href=\"https:\/\/bnbnews.gr\/en\/nomothesia\/forologika\/33430\/aade-short-term-rentals-greece-audits-fines\/\"><strong data-start=\"1862\" data-end=\"1884\">AADE Airbnb audits<\/strong> <\/a>follow the deadline for property owners and managers to finalize the 2025 rental data in the Short-Term Rental Registry by the end of February.<\/p>\n<p data-start=\"2030\" data-end=\"2270\">This finalized data determines the income to be declared in tax returns. Those who have not completed the process risk being taxed on the total amounts reported on digital platforms, even if part of the rent has not actually been collected.<\/p>\n<p data-start=\"2272\" data-end=\"2333\">Inspectors will cross-reference three primary data sources:<\/p>\n<ul data-start=\"2334\" data-end=\"2467\">\n<li data-section-id=\"ltdj4k\" data-start=\"2334\" data-end=\"2373\">\n<p data-start=\"2336\" data-end=\"2373\">short-term rental platform records,<\/p>\n<\/li>\n<li data-section-id=\"18p9f69\" data-start=\"2374\" data-end=\"2440\">\n<p data-start=\"2376\" data-end=\"2440\">declarations submitted to the AADE Short-Term Rental Registry,<\/p>\n<\/li>\n<li data-section-id=\"10v9bv6\" data-start=\"2441\" data-end=\"2467\">\n<p data-start=\"2443\" data-end=\"2467\">and owners\u2019 tax returns.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2469\" data-end=\"2611\">The objective is to detect discrepancies between declared and actual income, as well as properties operating outside the regulatory framework.<\/p>\n<h3 data-section-id=\"1rs53wk\" data-start=\"2618\" data-end=\"2651\">Heavy penalties for violators<\/h3>\n<p data-start=\"2653\" data-end=\"2706\">Penalties for non-compliance are particularly severe.<\/p>\n<p data-start=\"2708\" data-end=\"2992\">Failure to register a property in the Short-Term Rental Property Registry carries a fine equal to 50% of the gross income generated during the tax year in which the violation is identified, with a minimum of \u20ac5,000. In the event of repeat violations within one year, the fine doubles.<\/p>\n<p data-start=\"2994\" data-end=\"3214\">Failure to submit or submitting inaccurate short-term rental declarations incurs a penalty equal to twice the rental amount displayed on the digital platform, while late submission carries an administrative fine of \u20ac100.<\/p>\n<p data-start=\"3216\" data-end=\"3372\">Penalties are imposed on the property manager. If no third-party manager or sub-lessee exists, the fine is applied to the property owner or usufruct holder.<\/p>\n<h2 data-section-id=\"1x5hu46\" data-start=\"3379\" data-end=\"3422\">Restrictions in Athens and Thessaloniki<\/h2>\n<p data-start=\"3424\" data-end=\"3555\">At the same time, the regulatory framework for short-term rentals is tightening in areas where activity has surged in recent years.<\/p>\n<p data-start=\"3557\" data-end=\"3824\">The \u201ccap\u201d on new registrations in the Short-Term Rental Registry is announced to be extended to the First Municipal District of the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Municipality of Thessaloniki<\/span><\/span>, following restrictions already in place in <a href=\"https:\/\/bnbnews.gr\/en\/legislation\/30561\/no-new-airbnb-licenses-in-central-athens-until-2026\/\">central districts of the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Municipality of Athens<\/span><\/span><\/a>.<\/p>\n<p data-start=\"3826\" data-end=\"4033\">Also, it has been announced that in the same areas, in the event of a property transfer, the <strong data-start=\"93\" data-end=\"131\">Property Registration Number (AMA)<\/strong> will be revoked, and the properties will have to be converted to <strong data-start=\"197\" data-end=\"218\">long-term rentals<\/strong> or used for <strong data-start=\"231\" data-end=\"251\">owner-occupation<\/strong>. However, this provision has not yet been passed into law.<\/p>\n<h3 data-section-id=\"1lahf3j\" data-start=\"4040\" data-end=\"4083\">New EU framework for short-term rentals<\/h3>\n<p data-start=\"4085\" data-end=\"4230\">From May 20, the EU-wide <a href=\"https:\/\/bnbnews.gr\/en\/legislation\/35941\/short-term-rentals-in-the-eu-what-changes-with-the-regulation-from-20-may-2026\/\"><span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Regulation (EU) 2024\/1028 on short-term rentals<\/span><\/span><\/a> will take effect, establishing a unified system for registration and data sharing.<\/p>\n<p data-start=\"4232\" data-end=\"4455\">Each property will be assigned a unique registration number that must be displayed on all digital platforms, while platforms will also be required to regularly transmit data to the competent authorities of EU member states.<\/p>\n<h3 data-section-id=\"c5xnyj\" data-start=\"4462\" data-end=\"4515\">When short-term rentals are considered a business<\/h3>\n<p data-start=\"4517\" data-end=\"4642\">Greek tax law distinguishes between private rental activity and business operations based on the number of properties rented.<\/p>\n<p data-start=\"4644\" data-end=\"4938\">If individuals rent up to two furnished properties without providing additional services, the income is considered rental income. However, if three or more properties are exploited, the activity is treated as a business, requiring registration, invoice issuance, and the application of 13% VAT.<\/p>\n<h3 data-section-id=\"hxunn9\" data-start=\"4945\" data-end=\"4971\">Climate resilience tax<\/h3>\n<p data-start=\"4973\" data-end=\"5157\">A climate resilience tax has also been added to the cost of short-term rentals. For apartments, the charge is \u20ac1.5 per night from March to October and \u20ac0.5 during the remaining months.<\/p>\n<p data-start=\"5159\" data-end=\"5277\">For detached houses over 80 square meters, the tax rises to \u20ac10 per night in the high season and \u20ac4 in the low season.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Independent Authority for Public Revenue (AADE) has launched a sweeping wave of cross-checks as AADE audits of Airbnb rentals and short-term leases across Greece are stepping up. Thousands of properties listed on digital platforms are under the scrutiny of tax authorities, aiming to detect undeclared income and cases where property owners operate outside the<\/p>\n","protected":false},"author":4,"featured_media":37131,"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],"class_list":["post-37135","post","type-post","status-publish","format-standard","has-post-thumbnail","category-legislation","tag-taxation"],"_bunyad_layout_template":null,"_bunyad_layout_spacious":null,"_bunyad_sponsor_name":null,"_bunyad_sponsor_logo":null,"_bunyad_sponsor_url":null,"_bunyad_sub_title":null,"_yoast_wpseo_metadesc":"\u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03b9 \u0391\u0391\u0394\u0395 \u03c3\u03c4\u03b1 Airbnb \u03bc\u03b5 \u03b4\u03b9\u03b1\u03c3\u03c4\u03b1\u03c5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03b1\u03c0\u03cc \u03c0\u03bb\u03b1\u03c4\u03c6\u03cc\u03c1\u03bc\u03b5\u03c2. \u0392\u03b1\u03c1\u03b9\u03ac \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03ad\u03c9\u03c2 50% \u03c4\u03c9\u03bd \u03b5\u03c3\u03cc\u03b4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b1\u03b4\u03ae\u03bb\u03c9\u03c4\u03b1 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1.","_yoast_wpseo_focuskw":null,"_yoast_wpseo_title":"\u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03b9 \u0391\u0391\u0394\u0395 \u03c3\u03c4\u03b1 Airbnb: \u03a0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03ad\u03c9\u03c2 50% \u03c4\u03c9\u03bd \u03b5\u03c3\u03cc\u03b4\u03c9\u03bd","_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>Tax audits coming for Airbnb rentals in Greece, heavy fines for violations - BnBNews<\/title>\n<meta name=\"description\" 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