Ελλάδα·Destination guide · Southern Europe
Greece
37.9838° N · Southern Europe · Schengen
Greece runs short-term stays through AADE — AMA first, then the monthly Statement.
Article 111 of Law 4446/2016 requires property managers to register each short-term rental unit in AADE's Short-Term Stay Property Registry, display the Property Registration Number (AMA) on listings, and submit a Statement on Short-Term Stay by the 20th of the month after the guest leaves. The Climate Crisis Resilience Fee (TAKK) and Athens district restrictions sit on top of that core track.
NextStay relevance · Greece
5 / 5
Essential
Law 4446/2016 art. 111 requires every STR unit on AADE's Short-Term Stay Property Registry (AMA displayed on listings) plus a Statement on Short-Term Stay by the 20th of the month after guest departure — alongside the climate fee (TAKK).
At a glance · Greece
Registry
AMA (AADE)
Statement
By 20th next month
TAKK (STR)
€8 / €2 season
Athens 1–3
New AMA restricted
Who this is for
What hosts and hotels actually need to know
Greek short-term rental compliance is tax-authority driven, not a soft platform habit. Law 4446/2016 art. 111 (as updated, including by Law 5073/2023 and Law 5162/2024) sets the AMA registry and stay-statement duties. AADE's Short-Term Rental application is the channel. Separately, TAKK rates for STR apartments and larger detached houses are set in Law 5162/2024, and first-time AMA registration remains restricted in the 1st, 2nd and 3rd municipal districts of the Municipality of Athens through 31 December 2026. Self check-in works when guest identity and stay details needed for AADE declarations are captured before access — AMA registration is a separate prerequisite.
Classified tourism establishments follow their own Ministry of Tourism / Special Operating Logo (or notification) track. Where a stay is instead operated as short-term rental under art. 111, AMA and AADE statements apply.
- 01Confirm whether the unit is a classified tourism establishment (ESL / notification) or an art. 111 short-term rental
- 02If STR: register each property in AADE's Short-Term Stay Property Registry and display the AMA on every listing
- 03Submit the Statement on Short-Term Stay by the 20th of the month after guest departure
- 04Collect and remit the Climate Crisis Resilience Fee (TAKK) per Law 5162/2024 rates for the property type and season
Chapter · Registry
AMA — Short-Term Stay Property Registry
Law 4446/2016 art. 111 requires property managers to register each short-term rental property in the Register of Short-Term Property Lets kept by AADE (IAPR) and to display the registry number on digital platforms and advertising.
Statute
“The Short-Term Rental (STR) of immovable property … shall be possible under the following conditions: (a) The property manager must be registered in the ‘Register of Short-Term Property Lets’ kept by the Independent Authority for Public Revenue (IAPR). (b) The number of the entry in the Register … must be visibly displayed when posting the property on the digital platforms and in any advertising tool.”
- 01
AMA before you advertise
Each leased property is entered separately in AADE's Short-Term Stay Property Registry. The Property Registration Number (AMA / PRN) issued for that entry must be visible on platform listings and any other promotional tool. Advertising without an AMA is the primary compliance failure art. 111 targets.
- 02
Classified tourism stock is a parallel track
Managers who hold a Special Operating Logo (ESL) or a tourism notification under the tourism framework are not required to enter the Short-Term Stay Property Registry for that unit, but must visibly display their ESL or notification number instead. Confirm which track your property is on before building AMA-only workflows.
- 03
Short-term means under 60 days
Article 111 defines the short-term rental activity by reference to letting for a specific duration of less than sixty (60) days (as reflected in AADE's consolidated art. 111 materials updated with Law 5073/2023). Longer residential leases sit outside this STR registry track.
Chapter · Reporting
Statement on Short-Term Stay
After the stay, AADE requires a Statement on Short-Term Stay for each rental — filed through the same Short-Term Rental application that holds the registry.
- 01
Deadline — 20th of the following month
AADE's Short-Term Rental service states that the Statement on Short-Term Stay is submitted until the 20th of the following month from the day of the tenant's departure from the property. Plan the reporting clock from departure date, not from booking confirmation.
- 02
Cancellations with retained rent
Where a short-term rental is cancelled and the cancellation policy still requires the tenant to pay an amount of rent, AADE requires an initial Statement on Short-Term Stay by the 20th of the month following the cancellation.
- 03
Amendments and year-end finalisation
Statements may be amended until 28 February of the year of income-tax return submission and before finalisation of the Short-Term Stay Property Registry. The registry itself is finalised no later than that same 28 February deadline — leave buffer for corrections before year-end close.
- 04
Guest details feed the Statement — identity capture is operational
The statute and AADE guidance centre on registry membership and stay declarations rather than a standalone police guest book. Capture the guest and stay details your Statement and tax processes require before releasing access. Separately, confirm any local police or gov.gr obligations that apply to your specific property type — do not assume a single national police-register workflow.
Chapter · Restrictions & fees
Athens AMA freeze and the climate fee (TAKK)
Two overlays sit on the national AMA track: a first-registration freeze in central Athens districts, and the Climate Crisis Resilience Fee charged per night under Law 5162/2024.
- 01
Athens 1st, 2nd and 3rd municipal districts — new AMA restricted
Paragraph 2A of art. 111 (inserted by Law 5162/2024) prohibits first-time registration in the Short-Term Stay Property Registry for properties in the 1st, 2nd and 3rd municipal districts of the Municipality of Athens. Joint Ministerial Decision 225563 ΕΞ 2025 (FEK B' 7200/31-12-2025) extends that suspension through 31 December 2026. Existing registry entries continue; the freeze targets first-time enrolment.
- 02
E.2049/21-07-2025 — when a new AMA can still issue
AADE circular E.2049/21-07-2025 clarifies that the first-registration ban for those Athens districts (for the period stated in art. 111 §2A) does not apply to properties already registered in the Short-Term Stay Property Registry by 31 December 2024. A new AMA may still be granted on manager/owner changes, new lease contracts for a previously registered unit, or re-registration after deletion — subject to the circular's conditions.
- 03
TAKK — STR apartment rates
Under Law 5162/2024 (amending art. 53 of Law 4389/2016), short-term rentals under art. 111 / Income Tax Code art. 39A pay a Climate Crisis Resilience Fee of €8.00 per night in high season (April–October) and €2.00 per night in low season (November–March). The fee is borne by the guest, collected with a special TAKK receipt, and remitted to AADE via monthly declarations due by the last day of the following month.
- 04
TAKK — detached house over 80 m²
If the short-term rental property is a detached house (μονοκατοικία) over 80 m², Law 5162/2024 sets TAKK at €15.00 per night (April–October) and €4.00 per night (November–March). Apply the correct tier before quoting guests — apartment and large-house rates diverge sharply in high season.
Chapter · EU layer
EU law that sits underneath
Greece's AMA registry, stay statements and platform-display rules sit inside the same European stack hosts meet elsewhere — Schengen lodging purposes, GDPR, and the 2024 short-term rental data framework.
- 01
Schengen Convention — Article 45(1)(b)
Lodging providers across Schengen states are expected to account for who stayed where. Greece's AADE registry and stay-statement channel is a national tax-and-housing implementation alongside that public-security logic — confirm any additional local identity obligations that apply to your property type.
- 02
GDPR (Regulation (EU) 2016/679)
Guest identity and stay data collected for AADE declarations are personal data. Collect what the legal basis requires, inform guests, secure transmission into AADE workflows, and respect retention limits on your own systems.
- 03
Remote arrival · Still the law
Self check-in under Greek rules
Remote arrival is common in Athens apartments and across the islands. The operational gate is capturing the guest and stay details needed for AADE Statements before access is released — AMA registration is a separate prerequisite that must already be in place.
Details before the key
Build identity and stay-data capture into the check-in flow itself — guest particulars required for the Statement on Short-Term Stay are confirmed before door codes or lockbox instructions are released.
AMA is not optional for remote stock
A polished self check-in flow does not substitute for Short-Term Stay Property Registry membership. Confirm the unit has a valid AMA (or ESL/notification where that track applies) before automating remote arrival at scale.
Statement clock runs after departure
Once the guest leaves, the Statement still needs to reach AADE by the 20th of the following month. Pre-arrival capture and post-stay filing are sequential duties, not the same step.
TAKK is collected as its own receipt
The climate fee is charged to the guest with a special TAKK proof of collection and remitted via AADE's monthly Climate Crisis Resilience Fee declaration — keep it distinct from the rent invoice.
City & island layers
AMA and TAKK are national. Athens adds a first-registration freeze in three municipal districts; Santorini and Crete amplify seasonal peaks and island arrival logistics on top of the same AADE duties.
Athens — 1st / 2nd / 3rd municipal districts
01Athens — 1st / 2nd / 3rd municipal districts
First-time enrolment in the Short-Term Stay Property Registry is suspended through 31 December 2026 for properties in the 1st, 2nd and 3rd municipal districts of the Municipality of Athens (art. 111 §2A as extended by KYA 225563 ΕΞ 2025). Existing AMAs continue. Outside those districts, new registrations remain available under the general art. 111 rules — still confirm the property's district before advertising.
Santorini — caldera stock & high-season TAKK
02Santorini — caldera stock & high-season TAKK
Island apartments and cave houses still need an AMA (or ESL) and monthly Statements. High-season TAKK at €8 / night (€15 if a detached house >80 m²) from April through October is material on short caldera stays — quote it separately from rent and ferry-transfer timing.
Crete — Chania / Heraklion coastline
This is the law · Here is the reference
Sources & references
Primary statutes, EU instruments and competent authorities. Open the link when your property is at stake.
- [01]Local lawLaw 4446/2016 — art. 111 (short-term rental / AMA registry)
Primary statute requiring AADE Short-Term Stay Property Registry membership and visible registry-number display on listings.
- [02]AuthorityAADE — Short-Term Rental (registry & Statement)
Official AADE application for Short-Term Stay Property Registry entry and Statement on Short-Term Stay; states the 20th-of-following-month deadline.
- [03]AuthorityAADE — Art. 111 Law 4446/2016 (EN excerpt, updated with 5073/2023)
AADE-hosted English excerpt of art. 111 relevant provisions as updated by Law 5073/2023.
- [04]Local lawLaw 5073/2023 (FEK A' 204/11-12-2023)
Updated art. 111 framework (including VAT posture for certain STR operators) and related short-term rental measures.
- [05]Local lawLaw 5162/2024 — art. 24 (TAKK) & art. 111 §2A (Athens)
Sets current Climate Crisis Resilience Fee rates for STR (€8/€2; detached >80 m² €15/€4) and inserts Athens first-registration restriction for municipal districts 1–3.
- [06]Local lawLaw 5162/2024 — full text (FEK A' 198/05-12-2024)
Full statute including Athens §2A text and TAKK amendments to art. 53 of Law 4389/2016.
- [07]AuthorityAADE — Climate Crisis Resilience Fee Issuance Statement
Official AADE channel for TAKK declarations; monthly remittance by the last day of the month after the special fee receipt is issued.
- [08]Local lawKYA 225563 ΕΞ 2025 (FEK B' 7200/31-12-2025)
Extends the Athens 1st/2nd/3rd municipal district first-AMA registration suspension through 31 December 2026.
- [09]AuthorityAADE circular E.2049/21-07-2025
Clarifies AMA deactivation options and that the Athens first-registration ban does not block new AMAs for properties already registered by 31/12/2024 (e.g. manager/owner change).
- [10]EU lawConvention Implementing the Schengen Agreement — Art. 45
EU-layer lodging / guest-record purpose.
- [11]EU lawGDPR — Regulation (EU) 2016/679
Personal-data rules for identity and stay-data processing.
- [12]EU lawRegulation (EU) 2024/1028 — short-term rental data
EU framework for STR registration data and platform sharing (from 20 May 2026).
- [13]AgencyEuropean Commission — STR transparency rules
Plain-language explanation of the May 2026 framework.
After the law · The product
Where NextStay fits
After the law is clear: we capture the guest and stay details Greek hosts need for AADE Statements before access unlocks — so remote-friendly arrivals do not skip registry reality or the post-stay filing clock.
01
Details before the key
Online check-in collects guest and stay particulars before door instructions unlock — so Statement-ready data exists when the 20th-of-month clock starts after departure.
02
AMA-aware arrivals
Hosts keep registry status visible in the workspace: remote arrival automation assumes a valid AMA (or ESL track), not a blank listing.
03
Host visibility without desk chaos
Hotels and individual hosts see who has completed check-in, who is blocked, and when access can release — including late Athens and island arrivals.
04
Destination guidance in the workspace
This Greece dossier stays attached to the market — AMA, Statement deadline, Athens district freeze and TAKK tiers — not a generic EU footnote.
Cities in Greece
Athens
High remote-arrival volume plus the 1st/2nd/3rd municipal-district first-AMA freeze make registry status checks essential before keys go out — existing AMAs continue; new first registrations in those districts do not.
AMA status · District 1–3 freeze · Statement by 20th
Santorini
Caldera apartments and cave houses reward pre-arrival data capture around ferry and flight chains — AMA display and high-season TAKK (€8 / €15) still apply on every night.
Island logistics · High-season TAKK · AMA on listings
Crete
Chania and Heraklion coastline stock — including villas over 80 m² on the €15 / €4 TAKK tier — needs timed arrivals and completed guest details before access, then Statements by the 20th after departure.
Villa TAKK tier · Seasonal peaks · Late arrivals
NextStay provides operational tools and general regulatory information, not legal advice. Hosts remain responsible for confirming the rules that apply to their accommodation in Greece. Research last verified .