Greece 2025 AMA Rules for Short-Term Rentals: Complete Owner’s Guide

Short-Term Rentals in Greece: The 2025 AMA Compliance Guide for Property Owners

Understanding the New Framework

Greece’s short-term rental market continues to thrive, with platforms such as Airbnb and Booking.com transforming the real-estate landscape. However, as the sector matures, the Independent Authority for Public Revenue (AADE) has introduced stricter requirements under the Short-Term Rental Property Registry (AMA) to ensure fairness, transparency, and tax compliance.

From 2025 onward, all property owners and managers must adhere to the new digital rules. These updates are designed to improve monitoring, curb tax evasion, and protect both hosts and guests through a clear legal framework.

What Is the AMA Number and Why It Matters

The AMA (Property Registration Number) is now the core identification element for every listing offered for short-term lease.

Each property—whether a studio apartment, a seaside villa, or a city-center home—must display its unique AMA number on every online platform and advertisement.

Failure to register can result in:

• Fines up to €50,000 for undeclared properties.
• Temporary suspension of listings on major rental platforms.
• Retroactive tax assessments for unreported income.

In other words, without an active AMA number, a property cannot legally operate in Greece’s short-term rental economy.

How to Register Your Property in 2025

Owners and managers must declare their property via the AADE’s digital platform.

The process includes:

1. Logging into the AADE Short-Term Rental Registry using your personal TAXISnet credentials.
2. Completing the property details (location, size, ownership type).
3. Submitting a declaration of short-term lease for each booking.
4. Publishing the assigned AMA number on all rental listings.

For property managers handling multiple listings, the system now allows bulk declarations, reducing paperwork and errors.

Key Changes Introduced for 2025

The updated framework introduces several new provisions that every property owner should note:

• Cross-checking with booking platforms: The AADE automatically verifies listing data from Airbnb, Booking.com, and other platforms against tax declarations.
• Mandatory energy and safety certifications: Properties must hold a valid Energy Performance Certificate (EPC) and meet basic fire-safety standards.
• Digital receipt issuance: All rental income must be declared digitally, with electronic receipts issued through registered systems.
• Limits for multiple properties: To prevent large-scale undeclared activity, restrictions may apply to individuals managing several properties without a business license.

These adjustments aim to bring short-term rentals closer to professional standards while maintaining flexibility for small property owners.

Tax Obligations and Penalties

All income derived from short-term rentals is subject to progressive taxation:

• Up to €12,000: 15%
• €12,001–€35,000: 35%
• Over €35,000: 45%

Property owners must also:

• Include their short-term rental income in the annual tax return (E1 form).
• Retain digital records of all transactions for at least five years.
• Submit periodic lease declarations to AADE, even for zero-income months.

Failure to comply with these tax obligations can lead to heavy penalties, from €5,000 fines to removal from all rental platforms.

Benefits of Compliance

Despite the added bureaucracy, full compliance offers substantial advantages:

• Legal protection in case of guest disputes or inspection.
• Increased trust from guests seeking verified accommodations.
• Access to platform tools such as professional hosting support, data analytics, and marketing exposure.

Ultimately, staying within the legal framework ensures long-term stability and growth for property owners operating in Greece’s competitive short-term rental market.

Practical Advice for Property Owners

To remain compliant and competitive in 2025:

• Verify that your property is properly registered with an active AMA number.
• Keep all permits, certificates, and energy documents up to date.
• Maintain transparent communication with your accountant for timely declarations.
• Use digital management systems to track bookings, expenses, and taxes.

If you’re managing multiple listings or plan to scale, consider registering as a legal business entity to benefit from VAT deductions and professional tax treatment.

Conclusion

The 2025 AMA framework represents a decisive step toward modernizing Greece’s short-term rental industry. For property owners, understanding and implementing these changes is not just a legal requirement—it’s a strategic move that secures income, reputation, and peace of mind in an evolving market.