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Airbnb legislation and regulations today (2023)

What applies to short-term rentals in Greece for 2023? What legislation and rules do we have to comply with? How are we taxed? How much tax do we pay? These are all basic questions that a property owner or landlord might have.

– Can I rent my property on Airbnb for over 90 days? – Is it possible to have 2 properties with the same VAT number? – Can my income exceed 12,000 euros?


The answer to all of these is YES.


A major confusion has been created among property owners regarding what is legally allowed and what applies to Airbnb properties. This is all due to a 2016 law that ultimately was never implemented. Therefore, there is no limit on the income that a property can make through short-term rentals, nor is there any limit on the number of days it can be rented on Airbnb and Booking.


Does this mean there are no restrictions or rules? Clearly not. If we go to the website of the Independent Authority for Public Revenue, we will see what the rules and obligations are that govern “short-term rentals.”


We always get a Property Registry Number Each property owner or landlord is required to obtain a unique code for the property they wish to rent out. This is called the Property Registry Number. This code must be declared in the property profile on the short-term rental platform.


👉 Only one code for each property. We use the same number on all platforms, if we list our property on multiple platforms. In case we have 2 apartments, even they are next to each other, we get 2 AMAs. The Property Registry Number accompanies each listing and we get it from here.

It is important to note that the rules and regulations related to short-term rentals in Greece are subject to change and it is the property owner’s responsibility to stay informed and compliant with the current laws and regulations.


We only use the platforms For a short-term rental to be considered, the reservation must be made through a digital platform such as AirbnbBookingVrboExpedia, and many others. The reason, as previously stated, is that the AMA and the platform must be in communication with the tax office in order to check the transaction, if necessary.


If the rental is made outside of the platform, either through Facebook, the property’s website or by phone, then it is no longer considered short-term and automatically falls under the status of a conventional rental. That is, it would be subject to the same regulations as if you were renting your property through a normal rental agency. In this case, the owner would need to register the rental on TAXIS in the same way they would for a long-term rental.


During the rental period, we do not clean. Although we want to provide the highest quality of hospitality to our guests, the law states that only the provision of linens is allowed during the rental period. Even if we want to provide clean and dry towels every day, or to maintain the room, this is not legal. In case our guest asks to clean the space, we will have to inform them that the only legal way is to come some cleaning company, and they have to pay it themselves.


For this reason, when we charge for cleaning service, we should calculate it for 1 time only, before arrival. In the case of towels, if we consider that there are few for the days of the reservation, we can make arrangements and leave more than one set before arrival. The same applies for the case of bed sheets. If the guest requests extra cleaning during the stay, all we can do is to give them some fresh linens at the door, in a bag, and take back the old ones. Definitely, we are not able to make the beds or charge extra for that.


We declare all reservations In the past, many hosts “forgot” to declare their income from Airbnb to the authorities. This time is over definitively, since now all platforms are officially and consistently cooperating with the tax authorities. The control system is automated and connected to the banking system, both domestic and foreign. Besides, many –if not all– of the forgetful hosts, were eventually called to pay taxes.

To avoid unpleasant surprises, the owner must enter and declare each reservation to the system. To complete this process, the declaration of the name and passport number of our guest is required, and therefore the collection of this information is another one of our obligations.


👉 Reminder: We declare our reservations in advance, otherwise a late declaration will result in a fine of €100.


We are taxed like everyone else. If the owner is an individual, then their income from short-term rentals is subject to rental tax, and is included with the income from long-term rentals. In other words:

15% for income 0 – 12,000 Euros 35% for income 12,001 – 35,000 Euros 45% for income 35,001 Euros +

If the landlord is a legal entity, it is then taxed at the same rate as its business activity.


Collaborate with professional If all of this seems mountainous or you don’t have the time and disposition to deal with it, you can collaborate with an Airbnb management company like Hometrust. We can help you with the accounting, taxes, and answer all your related questions. Simply fill out the form for a free evaluation of your property. Our team will be happy to answer any questions you have and give you more information. Don’t hesitate to contact us today.


Call us on: +306977774356 or send us an email.


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