05 Dec INDIVIDUALS WITH UP TO TWO (2) AMA NUMBERS – PROPERTY RENTAL GUIDELINES

If you are an individual property manager intending to lease your properties, you must comply with the following:

1. OBLIGATIONS AT THE START OF RENTAL ACTIVITY

1. Property Registration (AMA):
   Obtain the AMA (Property Registration Number) through the Short-Term Stay Property Registry platform. The AMA must then be declared on your chosen short-term rental platform (Airbnb, Booking, etc.) along with the ATAK (property ID number).
2. Platform Registration:
   You must register on the rental platforms as an individual.
   It’s important to verify and review the platform settings individually, as each platform may apply different parameters.

We recommend clearly itemizing additional charges, such as the Climate Resilience Fee, which is calculated based on the month and property type, and must be remitted by the end of the following month after guest check-out.

For full details, please visit our article “Airbnb – Climate Crisis Resilience Fee starting January 1, 2025”

You must accurately report net rental income for each booking to AADE, ensuring it matches the net amount on the issued Service Receipt (APY) by each platform, the Short-Term Stay Property Registry records and the income tax return (Form E2).

This is crucial due to cross-checking conducted between rental platforms, the short-term registry, and tax returns.

1. ONGOING OBLIGATIONS & MONITORING

1. Reservation Data Collection:
   You must maintain records of the following reservation details for submission to the AADE registry:
   • Month of the booking
   • Tenant’s full name, including Tax ID (AFM) or passport number
   • Check-in and check-out dates
   • Total rental amount (including host fees, cleaning charges, VAT)
   • Platform used (e.g., Airbnb, Booking)
   • Cancellation date (if applicable)
   • Total amount received according to cancellation policy (if applicable)

Our office offers a standard Excel template for data entry.
Please contact the appropriate department at ptsc@taxnet.gr.

1. Submission of Short-Term Stay Declarations:
   These must be submitted by the 20th of the month following the guest’s check-out date.

In case of a cancellation, where rent is partially charged per the platform’s policy, an initial declaration must still be submitted by the 20th of the month following the cancellation.

To ensure timely processing, the Excel file must be sent to us by the 10th of the following month from the check-out date.

1. Submission of Climate Resilience Fee Declaration:
   This must be submitted digitally on a monthly basis via the AADE platform, by the end of the month following the issue of the receipt.

Note: This fee must be collected from the guest at departure by issuing a dedicated receipt (special document).

Clarifications:

• Short-Term Stay Declarations may be modified until February 28th of the tax return year, provided that the Short-Term Stay Registry has not yet been finalized.
• The Short-Term Stay Property Registry must be finalized by February 28th of the tax return year at the latest.