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Hospedagem responsável na Grécia

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You can read this article in Greek and English.

We’ve put together this article to help Hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of different laws, regulations, and best practices that may affect Hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale.

We recommend that you do your own research, as this article isn’t comprehensive, and doesn’t constitute legal or tax advice. Also, as we don’t update this article in real time, please check each source and make sure that the information provided hasn’t recently changed.

Table of contents

Health and cleanliness

Global information about Airbnb’s enhanced cleaning protocol can be found in general info about hosting places to stay.

Cleaning protocols and regulations

As a result of the COVID-19 pandemic, it might be necessary to follow certain cleaning, disinfection, and hygiene rules when listing your property in Greece.

The Greek government has published guidelines for reopening of tourist accommodations that you will need to follow when listing your property in Greece.

National taxes

Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information.

In general, the money you earn as a Host on Airbnb is considered taxable income which may be subject to different taxes like rental tax, income tax, or VAT.

Tax forms for Greece are due by 30 June each tax year. Check with the Directorate General for Taxation of the Hellenic Ministry of Finance to find out if you need to declare the amount you earn from hosting, which you can find in your host earnings summary. It’s also a good idea to find out if you’re eligible for other credits like tax reliefs and allowances.

DAC7 - EU Data Sharing

DAC7 references the EU Council Directive 2021/514, which requires online companies such as Airbnb to collect and report taxpayer information on certain platform users who earn income on the Airbnb platform. If you have a listing for a property located within one of the 27 EU Member States or you are resident in an EU Member State, DAC7 impacts you.

A person is “resident” for DAC7 purposes in a country in which the person has their primary address and, in addition, any other country in which the person has been issued with a tax identification number (TIN).

Check out our FAQ page for more information about how Airbnb shares tax data.

Free tax guide

We want to make it easy for you to understand your tax responsibilities as a Host on Airbnb, so we’ve partnered with an independent third-party accounting firm to provide a free tax guide (available in Greek and English) that covers general tax information in Greece.

Data sharing for tax purposes

According to Article 29 of the Law 4646/2019, approved on December 6, 2019, the Independent Authority for Public Revenue (IAPR) can request online platforms to provide information concerning individuals who use the platforms to sell goods or provide services, for which tax obligations arise in Greece.

What specific personal information is Airbnb required to be shared with the IAPR pursuant to Article 29?

Airbnb will share the following data, to the extent available:

  • Property registration number
  • Taxpayer ID number
  • Identification of the Host: first and last name, passport number, date of birth
  • E-mail address
  • Phone number
  • Property identification: URL, complete address, type of property
  • Income data: gross income generated during the previous year for each listing, means of payment, payment account and payment provider.

How will my information be used by the IAPR?

EU & EEA Tax authorities are subject to strict privacy laws, and usually will only be entitled to use and share that data for the purposes of fulfilling their responsibilities set out in local laws. Those responsibilities typically include assessment and enforcement of taxes, recovery of unpaid taxes, enforcing anti money laundering laws, and ensuring the State social security system is aware of a tax payers' earnings.

How often will my information be reported to the tax authorities?

The report is due by the end of February every year.

I am not the owner of the listing. Is this applicable to me?

Yes. The obligation to share data refers to both property owners and property managers of the relevant listing.

What if I do not have a personal Tax ID or VAT ID number?

Receiving rental income from properties located in Greece means you have an obligation to pay tax in Greece. As a result, you are entitled to receive such tax ID from the IAPR. Your tax ID number can be found on tax documents such as “Tax Completeness Status” or “Tax Refund Status”.

Further information on Greek tax ID can be found on the website of the General Secretariat of Information Systems (GSIS).

If I didn’t confirm my tax details in my listing and profile, will Airbnb share my data? What personal data will Airbnb share?

We will share the current information that we have about you and your listing such as your name, start date of reservation, etc., with the IAPR, except in cases where you have reported an exemption from Greek Law applicable to your listing(s).

If you don’t confirm your tax details or add any additional information in your profile or listing, Airbnb will share the information included in your profile and listing as is.

If I make a request to delete my Airbnb account now, will my information be shared?

Yes. You can make a deletion request, but it’s important to note that we will not delete the personal data we are required to report to the Greek tax authorities until after we have complied with our legal obligations under Article 29. 

DAC7 references the EU Council Directive 2021/514, which requires online companies such as Airbnb to collect and report taxpayer information on certain platform users who earn income on the Airbnb platform. If you have a listing for a property located within one of the 27 EU Member States or you are resident in an EU Member State, DAC7 impacts you.

A person is “resident” for DAC7 purposes in a country in which the person has their primary address and, in addition, any other country in which the person has been issued with a tax identification number (TIN).

Check out our FAQ page for more information about how Airbnb shares tax data.

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Regulations and permissions

It’s important to make sure you’re allowed to host on your property. Some examples of restrictions include contracts, laws, and community rules. Check with a lawyer or local authority to learn more about regulations, restrictions, and obligations specific to your circumstances.

The information below is not legal advice, but you can use it as a starting point around hosting regulations and permissions.

What is the current law in Greece around short-term rentals?

Greece implemented regulations for short term rentals leased in the context of a sharing economy platform through Article 111 of Law 4446/2016 and its implementing acts. Greek law defines a short term rental as the lease of a real estate property concluded ra rental of property completed through digital platforms for a specified period of less than one year, where no other services are offered except for furnished lodging and bed sheets.

According to Greek law, a real estate property is defined as an apartment, a house, or any other form of building with structural and functional autonomy, as well as rooms in apartments or detached houses.

Any person, whether a citizen or a company, who manages a property used for short term rental purposes is defined by law as a short term leasehold property manager, who may be the owner of the property, the sub-lessor, the usufructuary, or even a third party.

Registration for short-term rental properties

Before you can rent out your home to paying guests, you must register your property on the Short-Term Residence Register held by the IAPR and obtain a registration number (“AMA”) to be disclosed in a prominent and clear manner in the relevant listing. Remember also to submit the Short-Term Residence Declaration by the 20th of each month following the check-out of the guest. You can access the application to register your property and submit your declaration here.

In the case of co-hosting or co-ownership, which are subject to additional rules and obligations, we suggest that you contact your local councilor or tax consultant for further guidance.

What if I'm listing a licensed hotel, bed & breakfast, or other tourist accommodation?

Tourist accommodations have their own legal regime (Articles 1 to 74 of Law 4276/2014, and Article 46 of Law 4179/2013 and Law 4442/2016) and are not subject to the provisions of Greek law on short term rentals within the framework of the sharing economy. If you have a tourist accommodation, you are not required to register in the Short-Term Residence Register but you will need to obtain a special operating license (ESL / MAG number), which will need to be displayed in a clear and prominent manner in the relevant listing.

Where should I include my property registration number (AMA, ESL or MAG)?

Airbnb signed an agreement with IAPR aiming at establishing a simple, transparent and effective compliance procedure for the registration system in Greece. Commencing June 1st, 2021, any new listing posted on Airbnb will be required to include their property registration number (AMA, ESL or MAG) in Airbnb’s mandatory dedicated field or alternatively confirm they are exempted.

How do I know if my listing is exempt?

Your listing might be exempt for two reasons:

  • You are exempt from the obligation to obtain a property registration number (AMA) under the Greek short-term rental law, for example because you're a public entity or your listing is a Mount Athos monastery.
  • Your listing does not qualify as a real estate property, for example because it’s a boat, a tent, RV, or another temporary construction.

In case of any doubt, we suggest that you contact your local councilor or tax consultant for further guidance.

Contractual agreements and permits

Sometimes leases, contracts, building regulations, and community rules have restrictions against subletting or hosting. Review any contracts you’ve signed or contact your landlord, community council, or other authority.

You might be able to add an addendum to your lease or contract that can provide clarity about concerns, responsibilities, and liabilities for all parties.

Mortgage restrictions

If your property has a mortgage (or any form of loan), check with the lender to make sure that there aren’t restrictions against subletting or hosting.

Subsidized housing restrictions

Subsidized housing usually has rules that prohibit subletting without permission. Check with your housing authority or housing association if you live in a subsidized housing community and are interested in becoming a host.


If you share your home with others, consider making a formal agreement with your housemates in order to outline expectations. Housemate agreements can include how often you plan to host, guest etiquette, whether you'll share revenue, and more.

EU consumer protection law

According to EU consumer protection law, when you commercially offer goods or services online, you’re required to provide your customers with specific information. When you host through Airbnb, it’s considered a service. We have information and tools to help you decide whether you should identify as a hospitality expert and understand your responsibility to protect consumers in the EU.


We’ll take appropriate action if anyone notifies us of potential misuse. We have guidelines to help local authorities report housing misuse.

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We care about the safety of Hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.

Emergency contact information

Include a contact list with the following phone numbers:

  • Local emergency numbers
  • The number for the nearest hospital
  • Your contact number
  • A number for a backup contact (in case guests can’t reach you)

It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on Airbnb as a safe alternative.

Medical supplies

Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.

Fire prevention

If you have gas appliances, follow any applicable gas safety regulations and make sure you have a working carbon monoxide detector. Provide a fire extinguisher and remember to maintain it regularly.


Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see.

Hazard prevention

Here are some ways you can help prevent potential hazards:

  • Inspect your home to identify any areas where guests might trip or fall
  • Remove the hazards you identify or mark them clearly
  • Fix any exposed wires
  • Make sure your stairs are safe and have railings
  • Remove or lock up any objects that may be dangerous to your guests

Child safety

Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.

Climate control

Working appliances, like furnaces and air conditioners, can greatly affect your guests’ comfort during their stay. There are lots of ways you can make sure your guests stay comfortable:

  • Make sure your home is properly ventilated
  • Provide instructions on how to safely use the heater and air conditioning
  • Check that the thermostat is working correctly and make sure that guests know where to find it
  • Service the appliances regularly

Occupancy limits

Establish safe occupancy limits. Your local government may have guidelines.

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Part of being a responsible Host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.

Building rules

If your building has common spaces or shared amenities, let guests know the rules for those places.

House rules

You can include your house rules on the Additional notes section of Listing details in your Airbnb account. Guests usually appreciate it when you share your expectations with them upfront.


It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.


Guests book through Airbnb for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience.

If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:

  • Implement a quiet hours policy
  • Don’t allow pets
  • Indicate that your listing isn’t suitable for children or infants
  • Prohibit parties and additional unregistered guests


Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:

  • Only park in an assigned space
  • Don’t park on the west side of the street on Tuesdays and Thursdays due to street cleaning
  • Street parking is only available from 7pm–7am


First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.


Always respect your guests' privacy. Our rules on surveillance devices clearly state what we expect from our Hosts, but some locations have additional laws and regulations that you’ll need to be aware of.


If you don't allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be sure to provide ashtrays in designated areas.

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Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances.

Host damage protection and Host liability insurance

AirCover for Hosts includes Host damage protection and Host liability insurance, which provide you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowner's insurance, renter's insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.

We strongly encourage all Hosts to review and understand the terms of their insurance policy coverage. Not all insurance plans will cover damage or loss of property caused by a guest who books your accommodation.

Learn more about AirCover for Hosts.

Liability and basic coverage

Review your homeowner's or renter's policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.

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Other hosting information

Check out our hosting FAQs to learn more about hosting on Airbnb.

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Please note that Airbnb has no control over the conduct of Hosts and disclaims all liability. Failure of Hosts to satisfy their responsibilities may result in suspension of activity or removal from the Airbnb website. Airbnb isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).

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