The ΑΑΔΕ short-term rental registry — ΑΜΑ number and stay declaration deadlines

The short answer

If you rent out a property in Greece for stays under 60 days — through Airbnb, Booking.com, or arranged directly, outside any platform — you have two separate obligations to ΑΑΔΕ (the Greek tax authority), not one. First, register the property once in the Μητρώο Ακινήτων Βραχυχρόνιας Διαμονής (Short-Term Stay Property Registry) to get a Property Registration Number (ΑΜΑ) — an 11-digit code that must appear on every listing for that property. Second, after each stay ends, file a Short-Term Stay Declaration reporting that booking, due by the 20th of the following month. Once a year, by 28 February, you also finalize the whole year's registry entries so that year's rental income is settled.

Who has to register

• Applies whether you list through a digital platform (Airbnb, Booking.com, Vrbo)

or arrange the short-term booking directly, outside a platform — since 1 January 2024, both routes require registration.

• "Short-term" has a specific meaning here: leasing a furnished property for less

than 60 days, where you provide nothing beyond accommodation and bed linen. Add other services — breakfast, daily cleaning, reception — and the property is instead a tourist accommodation under separate licensing rules, not this regime.

• Registration is per property, done once, by the owner or by a manager acting on

their behalf.

Getting your ΑΜΑ

• Register through the "Βραχυχρόνια Διαμονή" (Short-Term Stay) application in your

myAADE account. Each property you register gets its own Αριθμός Μητρώου Ακινήτου (ΑΜΑ) — a property registration number.

• The ΑΜΑ has to be shown, visibly, on the listing itself — on the platform, and on

any other place the property is advertised. This is checked: platforms and ΑΑΔΕ cross-reference listed ΑΜΑ numbers against the registry.

• If you let out more than one distinct configuration under the same roof — say, the

whole apartment sometimes and a single room other times — each configuration is registered, and counted, separately.

If short-term letting grows past two or three properties, a separate rule requires opening a business activity — with its own tax and insurance obligations — rather than continuing to declare it as personal rental income. The exact threshold and what it triggers is a tax question specific to your situation; confirm it with a λογιστής (accountant) before it applies to you, not after.

Filing the declaration for each stay

• Every stay you host needs its own Δήλωση Βραχυχρόνιας Διαμονής (Short-Term

Stay Declaration), filed electronically through the same myAADE application.

• The deadline is the 20th of the month following the guest's departure — not the

booking date, the day they actually left.

• A late declaration draws a fixed administrative fine under Article 111 of Law

4446/2016 — currently €100 — though that fine is waived if the income from the stay was still included in your annual income tax return for that year. A missing or inaccurate declaration is penalized more heavily, at double the rental amount involved. Confirm the current figures in your myAADE account or with a λογιστής before treating either as exact — fines like these are set by legislation that gets amended.

The once-a-year deadline

• Beyond the per-stay filings, the whole year's registry image has to be

finalized by 28 February of the year you file that year's income tax return, so your short-term rental income for the year is settled and consistent before your return is due.

Turning this into deadlines you won't miss

The two dates that actually recur — the 20th of each month, and 28 February each year — are easy to lose track of once you have more than one booking a month. In Epimeleia, add the property, record its ΑΜΑ, and set a recurring reminder for both dates. When a booking ends, you get nudged before the 20th; when the year turns, you get nudged before the finalization deadline — instead of finding both in your myAADE inbox after the fact.

Before you rely on this

This guide reflects the short-term-lease framework in Article 111 of Law 4446/2016, as amended by Law 5073/2023, and ΑΑΔΕ's own published guidance on registering and declaring short-term stays. It does not cover the tourist-accommodation licensing regime that applies once you offer services beyond bed linen, the VAT and business-registration rules that can apply once you operate several properties, or any additional rules individual municipalities have layered on top. Confirm your specific obligations in your myAADE account or with a licensed Greek accountant (λογιστής) before relying on a date or a fine amount.