08 Sep Short-Term Leases: What Applies to Termination and New Property Registry Numbers (AMA)
The Independent Authority for Public Revenue (AADE) clarifies the procedures for terminating and re-registering a Property Registry Number (AMA) in short-term rentals:
Termination of AMA
Within 30 days from the issuance of the circular, AMAs of properties can be deleted if:
- They were registered before 1/1/2024, and
- They were not used for short-term rentals during 2024.
These properties will not be counted in the number of leased properties for the years 2024–2025. If the owner is a natural person and, after the AMA termination, no more than two properties remain, there is no longer an obligation to initiate business activity.
New AMA
The ban on new registrations for 2025 concerning the 1st, 2nd, and 3rd districts of the Municipality of Athens does not apply to properties that had already been registered until 31/12/2024.
A new AMA may be issued provided that the property:
- Was registered in the Short-Term Accommodation Property Registry (already had an AMA) until 31/12/2024, and needs to be re-registered due to a change in the owner, manager, tenant, or subtenant.
Examples of cases where a new AMA is issued:
- Signing a new lease contract after the termination of the previous one.
- Change of manager without change of ownership.
- Change of manager due to transfer of property or inheritance.
- Re-registration of a property whose previous AMA was terminated.
Clarifications
- It doesn’t matter how much time has elapsed since the deletion of the previous AMA—the property is not considered “new” in the Registry.
- In all cases where there is a new owner or manager, a new registration and a new AMA are required.
- Upon issuing a new AMA, the ATAK of the previous owner must also be recorded.
