The Independent Public Revenue Authority (AADΕ) issued a brochure on short-term rentals in the context of the sharing economy.
The 17-page brochure refers to three categories of short-term property leases:
1. Those made through digital platforms
2. Those made outside of digital platforms
3. Those with a Special Functional Registration (license by EOT)
It also mentions actions to be taken by property owners by the 30 of November.
“Short-term lease in the context of the sharing economy is the lease of property through digital platforms with a duration of less than one year and when no services other than accommodation and bed linen are provided,” said AADE, adding:
“Digital platforms are those that provide specialized tools for concluding the lease electronically and are not limited to displaying the property”.
You can view the AADE brochure here (available only in Greek)