Duration is the main criterion for when a rental is classified as short-term and treated as "Airbnb" for tax purposes or long-term and classified as tourist accommodation.

According to the new detailed guide issued by the Independent Authority for Public Revenue (AADE), rentals of up to 59 days are considered short-term, while rentals of 60 days or more are classified as long-term, with a different tax treatment.

In addition, the nature of the services provided determines whether the property remains in the category of short-term leases. If the owner is limited to providing bedding, the property remains in the Airbnb status. However, if additional services such as cleaning, meals or other services are provided, then the property is considered tourist accommodation. In this case, it is necessary to start a business activity and comply with the additional obligations provided for in the legislation.

In particular, from the clarifications provided by the AADE:

• Duration is the main criterion that determines whether a lease is short- or long-term. For short-term leases, the maximum is 59 days, provided that the property is furnished and no additional services are provided. The same applies regardless of whether the rental is done through a digital platform or not. On the other hand, leases of 60 days or more are classified as long-term, requiring the submission of a Real Estate Lease Information Statement to the AADE.
• If a tenant leaves before the intended expiry of a long-term lease (i.e., prematurely), the classification of the lease remains long-term. That is, even if the tenant leaves before 59 days, the original classification does not change as it is based on the agreed term and not the length of stay.
  For a property to remain in Airbnb-style short-term rental status, it must not provide any services beyond bedding. If services such as breakfast, cleaning or transport are offered, the property is considered tourist accommodation and is subject to a different tax and administrative regime. In this case, the owner is obliged to start a business and to comply with the provisions applicable to tourist businesses.
• The obligations of owners who rent out properties on a short-term basis include registration in the Short-Term Accommodation Register of the Hellenic Property Registry and obtaining a Property Registration Number (PRN). The AMA must be indicated on every posting on digital platforms and on every means of displaying the property. In addition, a Short-Term Residence Declaration must be submitted for each lease, and the income is taxed according to the number of properties leased.
• For income from up to two qualifying properties, the tax is calculated as real estate income. Conversely, if three or more properties are leased, the income is taxed as a business activity. In this case, the owner is required to start a business activity and may be subject to 13% VAT.
  The manager of a short-term rental property may be the owner himself, the usufructuary of the property, a subtenant with a contract granting him the right to sublease, or a third natural or legal person who has taken over the management. In the latter case, special categories such as guardians of the estate, executors of wills and legal representatives are included. The manager is responsible for registering the property in the Short-Term Residence Property Register of the Hellenic Property Registry, obtaining a Property Registration Number (PRN), and submitting short-term residence declarations. These details must be displayed on all platforms or other means of viewing the property. If the property is let in sections (e.g., rooms separately), the manager must obtain a separate AMR for each section. Importantly, if the manager is a third party, a declaration is required from the owner granting the management right, indicating the Property Identification Number (PID). The correctness of the data entered by the manager in the register is critical, as in the case of an audit, the manager is responsible for providing all the legal documents documenting the management. The manager also has the possibility to correct errors or amend data until the finalisation of the register, which must take place by 28 February of the following year.