Greece's tax authority matches Airbnb, Booking and VRBO data with owners' tax returns: what it has found, the fines and the deadlines

Greece's tax authority no longer depends on owners to say what they earn from short-term lets: it gets data from Airbnb, Booking and VRBO and compares it with their tax returns.¹ The authority is ΑΑΔΕ (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Anexartiti Archi Dimosion Esodon), the Independent Authority for Public Revenue.¹ Its 2025 annual report sets out what those checks have found, and its FAQ on short-term letting sets out the deadlines.¹²

How does ΑΑΔΕ find undeclared short-let income?

ΑΑΔΕ has a cooperation agreement (MoU) with Airbnb Ireland UC, Booking.com BV and VRBO Expedia Group Vacation Rentals Ireland Limited, under which the platforms send it data.¹ It compares a property's online listing with its entry in the Short-Term Stay Property Register, the Μητρώο Ακινήτων Βραχυχρόνιας Διαμονής (Mitroo Akiniton Vrachychronias Diamonis), and with the income the owner declares.³⁴

The check covers three points: whether the listing shows its registry number, whether the listing matches ΑΑΔΕ's records, and whether the income is declared.³⁴ The registry number is the ΑΜΑ, Αριθμός Μητρώου Ακινήτου (Arithmos Mitroou Akinitou), which every listing must show.⁵⁶ Under the agreement, ΑΑΔΕ sent the platforms files containing 12,145 listings for deactivation because the ΑΜΑ was missing or invalid.¹

The income side is the Ε2 form (Έντυπο Ε2, Entypo E2), the schedule of property income that individuals with up to two short-let properties file with their main income tax return, the Ε1.² In April 2024 BusinessDaily reported that 2023 short-let income would be prefilled in the Ε2 from platform data, and that owners could edit those figures.¹³

EU rules known as DAC7 also require platforms to report hosts' rental income by 31 January of the following year, and Greece adopted them by law 5047/2023.¹⁴¹⁵ ΑΑΔΕ's annual report names the platform agreement as its data source, not DAC7.¹ Our article on Greece's exchange of foreign account data explains how such exchanges work.

What has ΑΑΔΕ found so far?

A pilot for 2018 and 2019 produced voluntary compliance of 56% and €7,232,683 of declared income, which ΑΑΔΕ put at 81% of the taxable income it had estimated.¹ It led to €2,733,580 of tax assessed for the years 2018–2023 and collections of €950,583 by 30 May 2025.¹

The cross-check for tax years 2020, 2021 and 2022 covered only individuals without a registered tourist-accommodation business.¹ ΑΑΔΕ found 24,383 unique tax numbers (ΑΦΜ, Αριθμός Φορολογικού Μητρώου, the tax identification number) with differences of more than €500 between declared income and platform data: 6,222 for 2020, 10,724 for 2021 and 17,525 for 2022.¹ΕΛ By our calculation, the yearly counts add up to 34,471, more than 24,383, because the same person can appear in more than one year.¹ The report said these owners would be contacted so that they filed amended returns.¹

In July 2026, ot.gr and Newpost reported ΑΑΔΕ emails to owners about platform data for 2020, 2021, 2022 or 2023, asking for amended returns by 31 July 2026.⁷⁸

What do this week's figures from ΑΑΔΕ's governor say?

ΑΑΔΕ's governor, Giorgos Pitsilis, presented short-let figures at Prodexpo 2026 at the Odeion of Athens on 14–15 October 2026, as reported by three outlets.³⁴⁵ According to the reports, he said that platform data identified 34,000 taxpayers over 2023 income and led to 37,000 voluntary-compliance filings.³⁴ Those filings added €105 million of income that had been left out of returns, according to the reports; that is income declared, not tax collected.³⁴ Non-compliance with the rule that listings show their registry number fell from 11% to 5%, he said.³⁴⁵

The €973 million quoted this week is rent that owners declared in their 2025 short-term stay declarations (Δήλωση Βραχυχρόνιας Διαμονής, Dilosi Vrachychronias Diamonis), which are filed with ΑΑΔΕ for each stay; it is not hidden income.¹² ΑΑΔΕ's report gives €973,712,806.14 in 2025 against €888,851,869.23 in 2024, a 10% rise, from 2,466,075 declarations against 2,326,466.¹ Our brief of 15 October 2026 reported the speech.

The €973.7 million is rent declared in 2025, not income ΑΑΔΕ found hidden.¹

What happens if ΑΑΔΕ sends you a message?

The remedy is an amended income tax return.¹⁷ According to ot.gr and Newpost, most differences arose because platforms report the gross amount the guest paid, while owners declared the smaller sum left after commission.⁷⁸ Both say commissions are not deducted from gross receipts when short-let income is taxed as property income.⁷⁸ Ot.gr adds that only the flat 5% allowance for repairs, maintenance and renovation applies.⁷ Apostolos Aloniatis, a tax adviser writing in ot.gr, says late amended returns carry interest of 0.73% a month from the original due date.⁷

The fines are in article 111 of law 4446/2016, which ΑΑΔΕ publishes in a consolidated version.¹⁶⁶ They fall on the «διαχειριστής ακινήτου» (diacheiristis akinitou), literally the property's "manager": in the law, whoever lets the home, whether the owner, a sub-lessor or a third party.¹⁶⁶ If the manager is not shown to be a sub-lessor or a third party, the fine falls on the owner or the usufructuary.⁶ Letting without registering, and so without an ΑΜΑ, brings a standalone administrative fine (αυτοτελές διοικητικό πρόστιμο, aftoteles dioikitiko prostimo) of 50% of the gross receipts for that tax year, for each year, and at least €5,000.¹⁶⁶ Once the breach is found, the manager has 15 calendar days to comply.¹⁶ΕΛ If the breach is repeated within a year of the fine being imposed, the fine is doubled; ΑΑΔΕ's text sets no higher multiple.¹⁶ΕΛ Failing to file a stay declaration, or filing an inaccurate one, costs twice the rent shown on the platform on the day of the check.¹⁶ A late stay declaration costs €100, but that fine is not imposed if the income was included in that year's income tax return.¹⁶

What if you let three or more properties?

Individuals with three or more short-let properties must register a business activity and charge VAT.² In 2025, ΑΑΔΕ identified 1,545 such people, holding 6,344 active ΑΜΑ numbers.¹ Of them, 1,017 had not registered a business and 528 had not declared the right activity codes (ΚΑΔ); ΑΑΔΕ emailed them on 13 November 2025.¹

Separate rules restrict short lets by Golden Visa holders and new short lets in parts of Athens from 2027.

When are stay declarations due, and when can they be corrected?

A stay declaration is due by the 20th of each month if a guest left, or cancelled, in the previous month; nothing is filed for a month with no departures.² For guests who left in October 2026, that means 20 November 2026.² Since 1 January 2024, lets of up to 59 days count as short-term whether or not a platform is used.²

Stay declarations can be corrected until 28 February of the year income tax returns are filed, and only before the Register is finalised; after the Register is finalised, nothing can change.²ΕΛ By our reading of ΑΑΔΕ's own example, corrections for 2026 lets close on 28 February 2027.²

A cross-check of 2025 income against platform data and stay declarations is planned for the last quarter of 2026, according to ertnews.gr.¹¹ Powergame also reports that ΑΑΔΕ plans to compare this year's returns with Airbnb, Booking and VRBO data.¹² Our article on ΑΑΔΕ's plans lists its scheduled checks.

What if you live abroad?

ΑΑΔΕ's FAQ for tax residents abroad says adults who are tax resident abroad must file a Greek return only when they have actual income from Greek sources, whether taxable or exempt.⁹ On our reading, rent from a property in Greece is such income.⁹ The FAQ says a tax representative can be appointed by power of attorney or solemn declaration in Greece, or at a consulate or embassy.⁹ It does not say how ΑΑΔΕ matches the platform accounts of owners without a Greek tax number.⁹