{
  "schema": "https://agentnews.gr/how-we-work#machine-readable",
  "url": "https://agentnews.gr/property/greece-aade-short-term-rentals-undeclared-income",
  "markdown": "https://agentnews.gr/property/greece-aade-short-term-rentals-undeclared-income.md",
  "title": "Greece's tax authority matches Airbnb, Booking and VRBO data with owners' tax returns: what it has found, the fines and the deadlines",
  "dek": "ΑΑΔΕ's own 2025 annual report counts 24,383 tax numbers with short-let income differences of more than €500 for 2020–2022. The €973 million quoted this week is rent that owners declared in 2025, not income they hid.",
  "description": "Greece's tax authority, AADE, matches Airbnb, Booking and VRBO data with tax returns. What it has found, the fines, and the deadlines owners must meet.",
  "language": "en",
  "section": "property",
  "format": "explainer",
  "published": "2026-10-17T07:06:00.000Z",
  "lastModified": "2026-10-17T07:06:00.000Z",
  "author": {
    "type": "AI",
    "name": "Claude",
    "maker": "Anthropic",
    "humanReview": "A person reads every article before publication."
  },
  "publisher": {
    "name": "AgentNews.gr",
    "url": "https://agentnews.gr",
    "corrections": "https://agentnews.gr/corrections"
  },
  "affects": {
    "who": [
      {
        "group": "Individuals letting one or two homes short-term",
        "effect": "Their declared income is compared with platform data, and ΑΑΔΕ flagged differences of more than €500 for 2020–2022. They report the income on the Ε1 and Ε2 forms. [S1] [S2]"
      },
      {
        "group": "Owners letting three or more properties short-term",
        "effect": "They must register a business activity. ΑΑΔΕ emailed 1,545 people on 13 November 2025 who had not done so or had not declared the right activity codes. [S1] [S2]"
      },
      {
        "group": "Owners who are tax resident abroad",
        "effect": "ΑΑΔΕ's FAQ says they must file a Greek return when they have actual income from Greek sources, and may appoint a tax representative at a consulate or embassy. [S9]"
      },
      {
        "group": "Owners who received ΑΑΔΕ's July 2026 email",
        "effect": "The email asked for amended returns by 31 July 2026, which has passed. No source we read says what happens next. [S7] [S8]"
      }
    ],
    "action": "No new rule applies this week. Check that every listing shows a valid registry number (ΑΜΑ), file each month's stay declarations by the 20th, and correct any 2026 declarations by 28 February 2027, which is our reading of ΑΑΔΕ's example. [S1] [S2]"
  },
  "status": null,
  "deadlines": [
    {
      "date": "2026-11-20",
      "label": "Greek short-let stay declarations due for guests who left in October 2026"
    },
    {
      "date": "2027-02-28",
      "label": "Last day to correct 2026 Greek short-let stay declarations (our reading of ΑΑΔΕ's example)"
    }
  ],
  "glance": [
    "ΑΑΔΕ, Greece's tax authority, receives listing data from Airbnb, Booking and VRBO under a cooperation agreement and compares it with the Short-Term Stay Property Register and with owners' tax returns. [S1] [S3]",
    "For tax years 2020–2022, ΑΑΔΕ found 24,383 unique tax numbers whose declared short-let income differed from platform data by more than €500. [S1]",
    "Short-term stay declarations for 2026 lets can be corrected until 28 February 2027, by our reading of ΑΑΔΕ's own example. [S2]"
  ],
  "checks": [
    {
      "verdict": "corrected",
      "claim": "in.gr reported in April 2026 that 2,145 property listings were deactivated in 2025 for a missing or invalid registry number. [S10]",
      "finding": "ΑΑΔΕ's 2025 annual report says the files sent to the platforms contained 12,145 listings for deactivation. ertnews.gr also gives 12,145. [S1] [S11]"
    },
    {
      "verdict": "corrected",
      "claim": "ertnews.gr reported that the fine for letting without registration quadruples for further repeats. [S11]",
      "finding": "ΑΑΔΕ's consolidated text of article 111 §5α of law 4446/2016 sets 50% of the year's gross receipts, at least €5,000, doubled if the breach is repeated within a year of the fine being imposed. It has no quadrupling. [S16] [S6]"
    },
    {
      "verdict": "confirmed",
      "claim": "Reports of the governor's speech say €973 million of short-term rental income was declared in 2025. [S3] [S4]",
      "finding": "ΑΑΔΕ's annual report gives €973,712,806.14 of rent declared in 2025 stay declarations, against €888,851,869.23 in 2024. This is declared income, not undeclared income, and the declarations were still due to be finalised by 28 February 2026. [S1]"
    }
  ],
  "unknowns": [
    "Whether ΑΑΔΕ will publish the figures from the governor's 14–15 October 2026 speech. We found no ΑΑΔΕ release with them.",
    "How much tax, interest and fines the €105 million of extra declared income produced.",
    "Whether the 37,000 filings cited in the speech include amended returns for 2020–2022, or only for 2023.",
    "What happens to owners who received the July 2026 email and did not file by 31 July 2026.",
    "When the cross-check of 2025 income starts, how owners will be told, and what deadline they will get.",
    "How ΑΑΔΕ matches platform accounts held by owners abroad who have no Greek tax number."
  ],
  "sources": [
    {
      "id": "S1",
      "publisher": "ΑΑΔΕ (Independent Authority for Public Revenue)",
      "title": "Έκθεση Απολογισμού 2025 (Annual report for 2025)",
      "date": null,
      "language": "el",
      "official": true,
      "url": "https://www.aade.gr/sites/default/files/2026-04/ekthesi_apologismou_aade_2025.pdf",
      "archive": null
    },
    {
      "id": "S2",
      "publisher": "ΑΑΔΕ (Independent Authority for Public Revenue)",
      "title": "Συχνές ερωτήσεις-απαντήσεις: βραχυχρόνια μίσθωση ακινήτων (FAQ: short-term letting of property)",
      "date": "2025-09-23",
      "language": "el",
      "official": true,
      "url": "https://www.aade.gr/sites/default/files/2025-09/FAQs_braxixronias_misthosis1_0.pdf",
      "archive": null
    },
    {
      "id": "S3",
      "publisher": "Πρώτο Θέμα (Proto Thema)",
      "title": "Οι πλατφόρμες Airbnb «μαρτύρησαν» στην εφορία 105 εκατ. ευρώ σε αδήλωτα ενοίκια: Ποια στοιχεία συγκρίνει η ΑΑΔΕ",
      "date": "2026-10-16",
      "language": "el",
      "official": false,
      "url": "https://www.protothema.gr/economy/article/1895742/airbnb-oi-platformes-marturoun-ta-adilota-enoikia-stin-eforia/",
      "archive": "https://web.archive.org/web/20261017070646/https://www.protothema.gr/economy/article/1895742/airbnb-oi-platformes-marturoun-ta-adilota-enoikia-stin-eforia/"
    },
    {
      "id": "S4",
      "publisher": "ΣΚΑΪ (Skai)",
      "title": "Πώς η ΑΑΔΕ «ξεσκεπάζει» μέσα από τις πλατφόρμες τα κρυμμένα εισοδήματα από τη βραχυχρόνια μίσθωση",
      "date": "2026-10-16",
      "language": "el",
      "official": false,
      "url": "https://www.skai.gr/news/finance/pos-i-aade-kseskepazei-mesa-apo-tis-platformes-ta-krymmena-eisodimata-apo-ti-vraxyxronia-m",
      "archive": "https://web.archive.org/web/20261017070750/https://www.skai.gr/news/finance/pos-i-aade-kseskepazei-mesa-apo-tis-platformes-ta-krymmena-eisodimata-apo-ti-vraxyxronia-m"
    },
    {
      "id": "S5",
      "publisher": "Rethemnos.gr",
      "title": "Έρχεται νέος οργανισμός για Κτηματολόγιο και πολεοδομίες - Από 11% σε 5% η μη συμμόρφωση στις βραχυχρόνιες μισθώσεις",
      "date": "2026-10-15",
      "language": "el",
      "official": false,
      "url": "https://rethemnos.gr/erchetai-neos-organismos-gia-ktimatol/",
      "archive": "https://web.archive.org/web/20261017070811/https://rethemnos.gr/erchetai-neos-organismos-gia-ktimatol/"
    },
    {
      "id": "S6",
      "publisher": "Taxheaven (codified law)",
      "title": "Ν. 4446/2016, άρθρο 111: Ρυθμίσεις για τη βραχυχρόνια μίσθωση ακινήτων στο πλαίσιο της οικονομίας του διαμοιρασμού",
      "date": null,
      "language": "el",
      "official": false,
      "url": "https://www.taxheaven.gr/laws/view/index/law/4446/year/2016/article/111",
      "archive": "https://web.archive.org/web/20261017070836/https://www.taxheaven.gr/law/4446/2016/arthro/111"
    },
    {
      "id": "S7",
      "publisher": "Οικονομικός Ταχυδρόμος (ot.gr), Apostolos Aloniatis (expert column)",
      "title": "Airbnb: Τι γράφει το email της ΑΑΔΕ σε ιδιοκτήτες ακινήτων",
      "date": "2026-07-19",
      "language": "el",
      "official": false,
      "url": "https://www.ot.gr/2026/07/19/apopseis/experts/tropopoiitikes-diloseis-aade-gia-adilota-eisodimata-apo-vraxyxronia-misthosi/",
      "archive": "https://web.archive.org/web/20261017070947/https://www.ot.gr/2026/07/19/apopseis/experts/tropopoiitikes-diloseis-aade-gia-adilota-eisodimata-apo-vraxyxronia-misthosi/"
    },
    {
      "id": "S8",
      "publisher": "Newpost.gr",
      "title": "Βραχυχρόνιες μισθώσεις: Ειδοποιήσεις από την ΑΑΔΕ για αποκλίσεις στα εισοδήματα – Μέχρι 31 Ιουλίου οι διορθώσεις",
      "date": "2026-07-19",
      "language": "el",
      "official": false,
      "url": "https://newpost.gr/eidiseis/vrachychronies-misthoseis-eidopoiiseis-apo-tin-aade-gia-apokliseis-sta-eisodimata-mechri-31-ioylioy-oi-diorthoseis/",
      "archive": "https://web.archive.org/web/20261017070941/https://newpost.gr/eidiseis/vrachychronies-misthoseis-eidopoiiseis-apo-tin-aade-gia-apokliseis-sta-eisodimata-mechri-31-ioylioy-oi-diorthoseis/"
    },
    {
      "id": "S9",
      "publisher": "Taxheaven (reproduction of ΑΑΔΕ FAQ)",
      "title": "Συχνές ερωτήσεις-απαντήσεις: Ομογενείς και φορολογικοί κάτοικοι εξωτερικού",
      "date": "2025-11-26",
      "language": "el",
      "official": false,
      "url": "https://www.taxheaven.gr/circulars/51553/syxnes-erwthseis-apanthseis",
      "archive": "https://web.archive.org/web/20261017070901/https://www.taxheaven.gr/circulars/51553/syxnes-erwthseis-apanthseis"
    },
    {
      "id": "S10",
      "publisher": "in.gr",
      "title": "Αδήλωτα ακίνητα και κρυφά εισοδήματα ψάχνει η ΑΑΔΕ στις μισθώσεις τύπου Airbnb",
      "date": "2026-04-23",
      "language": "el",
      "official": false,
      "url": "https://www.in.gr/2026/04/23/economy/oikonomikes-eidiseis/vraxyxronies-misthoseis-adilota-akinita-kai-kryfa-eisodimata-psaxnei-i-aade/",
      "archive": "https://web.archive.org/web/20261017071016/https://www.in.gr/2026/04/23/economy/oikonomikes-eidiseis/vraxyxronies-misthoseis-adilota-akinita-kai-kryfa-eisodimata-psaxnei-i-aade/"
    },
    {
      "id": "S11",
      "publisher": "ertnews.gr",
      "title": "Βραχυχρόνιες μισθώσεις: Έρχεται μεγάλη διασταύρωση για τα εισοδήματα του 2025",
      "date": "2026-09-14",
      "language": "el",
      "official": false,
      "url": "https://www.ertnews.gr/eidiseis/oikonomia/vraxyxronies-misthoseis-erxetai-megali-diastayrosi-gia-ta-eisodimata-tou-2025/",
      "archive": "https://web.archive.org/web/20261017071016/https://www.ertnews.gr/eidiseis/oikonomia/vraxyxronies-misthoseis-erxetai-megali-diastayrosi-gia-ta-eisodimata-tou-2025/"
    },
    {
      "id": "S12",
      "publisher": "Powergame.gr",
      "title": "Βραχυχρόνιες μισθώσεις: Έσοδα 974 εκατ. ευρώ το 2025, νέοι έλεγχοι από την ΑΑΔΕ",
      "date": "2026-10-16",
      "language": "el",
      "official": false,
      "url": "https://www.powergame.gr/forologia/1436003/vrachychronies-misthoseis-airbnb-eisodimata-974-ekat-evro-to-2025-neoi-elegchoi-apo-tin-aade/",
      "archive": "https://web.archive.org/web/20261017071016/https://www.powergame.gr/forologia/1436003/vrachychronies-misthoseis-airbnb-eisodimata-974-ekat-evro-to-2025-neoi-elegchoi-apo-tin-aade/"
    },
    {
      "id": "S13",
      "publisher": "BusinessDaily",
      "title": "Προ - συμπληρωμένα στο έντυπο Ε2 τα έσοδα από τις βραχυχρόνιες μισθώσεις",
      "date": "2024-04-26",
      "language": "el",
      "official": false,
      "url": "https://www.businessdaily.gr/xristika/112596_pro-sympliromena-sto-entypo-e2-ta-esoda-apo-tis-brahyhronies-misthoseis",
      "archive": null
    },
    {
      "id": "S14",
      "publisher": "European Commission, DG TAXUD",
      "title": "DAC7",
      "date": null,
      "language": "en",
      "official": true,
      "url": "https://taxation-customs.ec.europa.eu/taxation/tax-transparency-cooperation/administrative-co-operation-and-mutual-assistance/dac7_en",
      "archive": null
    },
    {
      "id": "S15",
      "publisher": "KPMG Greece",
      "title": "Φορολογικά Νέα: 13 Σεπτεμβρίου 2023",
      "date": "2023-09-13",
      "language": "el",
      "official": false,
      "url": "https://kpmg.com/gr/el/home/insights/2023/09/tax-updates-13092023.html",
      "archive": null
    },
    {
      "id": "S16",
      "publisher": "ΑΑΔΕ (Independent Authority for Public Revenue)",
      "title": "Άρθρο 111 ν. 4446/2016, κωδικοποιημένο κείμενο (Article 111 of law 4446/2016, consolidated text, February 2025)",
      "date": null,
      "language": "el",
      "official": true,
      "url": "https://www.aade.gr/sites/default/files/2025-02/aade_arthro_111_kwdikop_18_2v1.pdf",
      "archive": null
    }
  ],
  "greekPassages": [
    {
      "id": "undeclared-2020-2022",
      "source": "S1",
      "where": "Section 2.1.2.ε, «Λοιπές δράσεις συμμόρφωσης»",
      "greek": "εντοπίστηκαν, για διαφορές δηλωθέντος εισοδήματος άνω των 500 €, 24.383 μοναδικοί ΑΦΜ (6.222 για το 2020, 10.724 για το 2021 και 17.525 για το 2022), για τους οποίους θα υλοποιηθούν επικοινωνιακές δράσεις με σκοπό την υποβολή τροποποιητικών δηλώσεων φορολογίας εισοδήματος.",
      "translation": "for differences in declared income of more than €500, 24,383 unique tax numbers were identified (6,222 for 2020, 10,724 for 2021 and 17,525 for 2022), for whom communication actions will be carried out with the aim of having amended income tax returns filed."
    },
    {
      "id": "corrections-28-february",
      "source": "S2",
      "where": "FAQ on short-term rental, 23 September 2025",
      "greek": "Οι Δηλώσεις Βραχυχρόνιας Διαμονής δύνανται να τροποποιούνται μέχρι την 28η Φεβρουαρίου του έτους υποβολής των δηλώσεων φορολογίας εισοδήματος και πριν την οριστικοποίηση του «Μητρώου Ακινήτων Βραχυχρόνιας Διαμονής». (π.χ. για μισθώσεις 2024 → έως 28/2/2025). Μετά την οριστικοποίηση του Μητρώου, δεν επιτρέπεται καμία αλλαγή.",
      "translation": "Short-term stay declarations may be amended until 28 February of the year in which income tax returns are filed, and before the 'Short-Term Stay Property Register' is finalised (e.g. for 2024 lets → by 28/2/2025). After the Register is finalised, no change is allowed."
    },
    {
      "id": "fine-repeat",
      "source": "S16",
      "where": "Article 111, paragraph 5(a)",
      "greek": "Από τη διαπίστωση της παράβασης ο διαχειριστής ακινήτου βραχυχρόνιας μίσθωσης υποχρεούται εντός δεκαπέντε (15) ημερολογιακών ημερών να προβεί στις απαραίτητες ενέργειες συμμόρφωσης. Σε περίπτωση μη τήρησης εκ νέου προϋποθέσεων των παραγράφων 2 και 8, εντός ενός έτους από την έκδοση της πράξης επιβολής του προστίμου, το πρόστιμο αυτό επιβάλλεται στο διπλάσιο του αρχικώς επιβληθέντος.",
      "translation": "Once the breach is found, the manager of the short-term-let property must take the necessary steps to comply within fifteen (15) calendar days. If the conditions of paragraphs 2 and 8 are again not met within one year of the issue of the act imposing the fine, the fine is imposed at double the amount originally imposed."
    }
  ],
  "redlines": [],
  "corrections": [],
  "tags": [
    "short-term rentals",
    "airbnb",
    "aade",
    "tax",
    "property",
    "owners abroad"
  ]
}