Greek Airbnb Compliance Checklist 2026: 12 Mandatory Items for Foreign Owners

Greek Airbnb Compliance Checklist 2026: 12 Mandatory Items for Foreign Owners

12-point compliance checklist under Νόμος 5170/2025 and Νόμος 5189/2026 for foreign owners: ΑΜΑ, ΑΤΑΚ, ΑΦΜ, fire safety, ΥΔΕ electrical certificate, GDPR, welcome book. 800-1,500 EUR initial setup plus 300-500 EUR annual recurring. What ΑΑΔΕ inspectors check and what fines apply.

Greece introduced mandatory compliance requirements for short-term rentals under Νόμος 5170/2025 (ΦΕΚ 87/Α/2025) and expanded obligations under Νόμος 5189/2026 (ΦΕΚ 31/Α/2026). Foreign owners face exactly the same requirements as Greek residents, plus additional administrative obligations around tax representative appointment and ΑΦΜ registration. ΑΑΔΕ inspectors conducted 3,200+ compliance checks in summer 2025 alone, with an average fine of 4,800 EUR per non-compliant property. This checklist covers every mandatory item and cost estimate so you can budget accurately before your first guest checks in.

Item 1: ΑΦΜ (Greek Tax Identification Number)

Every foreign owner must have an ΑΦΜ before any other compliance step. The ΑΦΜ is issued by the ΔΟΥ Κατοίκων Εξωτερικού (Tax Office for Residents Abroad) in Athens or via your Greek consulate. You also need a tax representative (φορολογικός αντιπρόσωπος) with a Greek address who accepts joint liability for your tax filings. Without ΑΦΜ you cannot register ΑΜΑ, open a Greek bank account, or file Ε2 rental income declarations. Cost: 0 EUR (government fee). Tax representative: 300-600 EUR/year. Timeline: 4-8 weeks via consulate, 1-3 days in person at Athens ΔΟΥ.

Item 2: ΑΜΑ (Property Registration Number)

Under Νόμος 5170/2025 art. 3, all short-term rentals must display a valid ΑΜΑ on every online listing. The ΑΜΑ is obtained via the ΑΑΔΕ myProperty platform after submitting: ΑΦΜ, property ΑΤΑΚ, energy certificate (ΠΕΑ), floor plan and safety declarations. Platforms including Airbnb and Booking.com verify ΑΜΑ codes in real time and delist non-compliant properties. Fine for operating without ΑΜΑ: minimum 5,000 EUR per inspection (Νόμος 5170/2025 art. 12). Annual renewal of ΑΜΑ status is required by 31 January each year. Cost to obtain ΑΜΑ: 0 EUR (government fee). Cost: lawyer/agent assistance 150-300 EUR.

Item 3: Energy performance certificate (ΠΕΑ)

ΠΕΑ (Πιστοποιητικό Ενεργειακής Απόδοσης) is required under Law 4122/2013 for any property transfer AND as a prerequisite for ΑΜΑ registration. The property must achieve a minimum rating of D or above (Νόμος 5170/2025 art. 4). A certified energy inspector (ενεργειακός επιθεωρητής) conducts a physical survey. Cost: 200-400 EUR. Valid: 10 years. Properties rated E, F or G cannot be registered as STR until the energy performance is improved. Budget for potential remedial works: insulation, double glazing, upgraded boiler (2,000-15,000 EUR depending on property size).

Item 4: ΑΤΑΚ (Property Identity Number)

The ΑΤΑΚ (Αριθμός Ταυτότητας Ακινήτου) is ΑΑΔΕ's unique identifier for your property. It appears on your Ε2 rental declaration, ΕΝΦΙΑ assessment, and ΑΜΑ registration. You obtain ΑΤΑΚ from the Κτηματολόγιο (Land Registry) upon ownership registration. If your property predates the Κτηματολόγιο digitisation (most properties before 2000), your lawyer submits an application for ΑΤΑΚ issuance. Cost: 0-50 EUR administrative fee. Timeline: 1-4 weeks. Without ΑΤΑΚ, ΑΜΑ cannot be processed.

Item 5: Fire safety declaration (πυροπροστασία)

Under Νόμος 5170/2025 art. 5 and Presidential Decree 41/2018 (fire safety in tourist accommodation), foreign-owned STR properties must have:

• Dry powder extinguisher 6 kg (CO2 for kitchen, not dry powder near electronics): serviced annually by certified technician
• Smoke detectors in each bedroom and corridor: interconnected or at minimum standalone
• Carbon monoxide detector if gas appliances or open fireplace: BS EN 50291 compliant
• Evacuation plan posted in Greek and English on back of main entrance door
• Emergency exit lighting if property is above ground floor

ΑΑΔΕ inspectors physically verify fire equipment during spot checks. Missing extinguisher or non-serviced equipment: fine 2,000-5,000 EUR. Cost of full fire safety setup: 400-800 EUR initial, 150-250 EUR annual service.

Item 6: ΥΔΕ electrical certificate

The ΥΔΕ (Υπεύθυνη Δήλωση Εγκαταστάτη, Electrical Safety Declaration) is issued by a licensed Greek electrician (ηλεκτρολόγος εγκαταστάτης) after inspecting the property's electrical installation. The ΥΔΕ confirms compliance with the Greek Electrical Installation Regulation (ΚΕΗΕ, Κανονισμός Εσωτερικών Ηλεκτρικών Εγκαταστάσεων). Required for ΑΜΑ registration for properties built before 2007 (or where major renovation has occurred). Properties over 20 years old often require panel upgrades (ΤΒ πίνακας), earthing system upgrade and RCD breaker installation. Cost: ΥΔΕ inspection 150-300 EUR; remedial works 500-3,000 EUR depending on property age.

Item 7: Floor plan (κάτοψη) and habitable area declaration

A dimensioned floor plan stamped by a licensed civil engineer (πολιτικός μηχανικός) is required for ΑΜΑ registration. The plan shows room sizes, sleeping capacity and bathroom count. The engineer certifies the declared habitable area matches the building permit. Properties with illegal extensions (αυθαίρετα) that have not been regularised under Law 4495/2017 cannot be registered as STR. Cost: floor plan preparation and engineer stamp 200-500 EUR. Regularisation of illegal construction: 500-5,000 EUR depending on extent.

Item 8: GDPR guest data handling

The EU General Data Protection Regulation (Regulation 2016/679) applies in Greece. As a data controller, you must: (a) have a written privacy notice in Greek and English displayed at the property and on your listing; (b) collect only necessary data (name, passport number for ΑΑΔΕ guest register, check-in date, check-out date); (c) delete guest records after 5 years (Greek tax record retention period); (d) never transfer guest data outside EU/EEA without adequacy agreement. Airbnb's own privacy policy covers data it processes, but data you collect separately (guest register, welcome book signatures) is your responsibility. Fine for GDPR breach: up to 4% of annual global turnover or 20,000,000 EUR, whichever is higher (enforced by the Greek DPA, Αρχή Προστασίας Δεδομένων Προσωπικού Χαρακτήρα, ΑΠΔΠΧ).

Item 9: Welcome book in Greek and English

Under Νόμος 5170/2025 art. 6, the property must have an information document (ενημερωτικό δελτίο) available in Greek and at least one additional language. For UK/US-owned properties the English version is the primary version. Required content: emergency numbers (112, 100, 199 fire, 108 ambulance), nearest hospital address, property WiFi, house rules, bin collection day, nearest pharmacy, local emergency contact (διαχειριστής phone number). The welcome book does not need to be printed by a professional but must be physically present at the property (not only digital). Cost: template adaptation 0-50 EUR; printing 20-40 EUR per copy.

Item 10: Guest register (βιβλίο επισκεπτών)

Greek law requires STR operators to maintain a guest register under Law 4251/2014 art. 11 (immigration provisions, cross-referenced by Νόμος 5170/2025). For stays involving non-EU nationals you must report to the Greek police (ξενοδοχειακό αστυνομικό δελτίο, hotel police form) within 24 hours of check-in. EU nationals: guest register entry sufficient. The register must be kept for 5 years and produced on ΑΑΔΕ or police inspection request. In practice, most property management systems (Lodgify, Hostaway, Smoobu) have built-in guest register exports. Cost: 0 EUR if using property management software.

Item 11: Tax representative appointment

All non-EU-resident owners must appoint a φορολογικός αντιπρόσωπος (tax representative) with a Greek address who is jointly liable for ΑΑΔΕ filings. EU-resident owners (e.g., Irish residents in the Republic of Ireland post-Brexit) may be exempt if they can demonstrate EU fiscal residence. The appointment is made via notarised power of attorney presented to the ΔΟΥ Κατοίκων Εξωτερικού. The tax representative files your Ε1/Ε2 annual returns, Climate Fee monthly declarations and handles ΑΑΔΕ correspondence on your behalf. Cost: 300-600 EUR/year. Choosing a tax representative who also understands UK/US cross-border reporting (HMRC SA106, Form 1116 mechanics) saves significant coordination cost.

Item 12: Annual ΑΑΔΕ renewal and declarations

Ongoing annual obligations for foreign-owned Greek STR properties:

Obligation	Deadline	Cost
ΑΜΑ status renewal confirmation	31 January	0 EUR (government)
Ε1/Ε2 rental income return	30 June	Tax representative fee included in annual retainer
Climate Resilience Fee monthly declaration	Last day of following month	Tax representative fee
ΕΝΦΙΑ property tax payment	Assessed May, payable in installments	Varies by property value and zone
Fire extinguisher service	Annually (date on device)	150-250 EUR
Smoke/CO detector battery check	Annually	20-50 EUR

What ΑΑΔΕ inspectors actually check

ΑΑΔΕ inspection teams focus on: ΑΜΑ plate displayed at property entrance, Airbnb listing showing correct ΑΜΑ, fire extinguisher service label (current year), guest register available for inspection, ΠΕΑ certificate on display, and evidence of tax representative appointment. Properties flagged via platform data (DAC7) showing rental income but no ΑΜΑ are automatic inspection targets. An ΑΑΔΕ inspector can access the property during a guest stay (with 24 hours notice) or on the host's scheduled visit.

Frequently asked questions

Can I manage all 12 compliance items remotely from the UK or US?

Yes. Items 1-4 (ΑΦΜ, ΑΜΑ, ΠΕΑ, ΑΤΑΚ) can be managed via your lawyer and tax representative. Items 5-7 (fire, electrical, floor plan) require a one-time in-person setup by local Greek contractors which your property manager can coordinate. Items 8-12 are ongoing administrative tasks your tax representative handles. Budget for an initial 3-day trip to Greece to sign documents, open a bank account and inspect the property pre-listing. After that, annual tax filings and declarations can be handled entirely remotely via myAADE online portal.

What is the fine for renting without ΑΜΑ?

Νόμος 5170/2025 art. 12 sets fines at: 5,000 EUR for first offence (operating without ΑΜΑ), 10,000 EUR for second offence, 20,000 EUR for third offence plus mandatory listing removal. ΑΑΔΕ can also impose income tax penalties for the period of unregistered operation (estimated income from platform DAC7 data, 50% penalty surcharge under Law 4174/2013 art. 58). Total exposure from a 2-year unregistered operation: 30,000-80,000 EUR depending on income level.

Do I need separate compliance documents for each property I own?

Yes. ΑΜΑ, ΠΕΑ, ΑΤΑΚ, ΥΔΕ, floor plan and fire safety declarations are property-specific. You use a single ΑΦΜ and tax representative for all properties. The annual ΑΑΔΕ compliance calendar (ΑΜΑ renewal, Ε2 filing) covers all properties in a single submission but with per-property detail. Fire and electrical certificates cannot be shared between properties.

How often does ΑΑΔΕ inspect STR properties?

ΑΑΔΕ ran 3,200 inspections in summer 2025 (June-September), targeting properties with DAC7 income reports but missing or mismatched ΑΜΑ registrations. Peak inspection season is July-August when occupancy rates are highest. Properties in Athens, Mykonos, Santorini, Thessaloniki and Heraklion are inspected most frequently (these account for 70% of Greek platform-reported STR income). Remote island properties with fewer inspectors have lower inspection frequency but are not exempt.

Read also

• Greece Airbnb Registration 2026: Complete Guide for UK and US Owners
• ΑΦΜ for Foreign Property Owners 2026: 5-Step Setup from London or NYC
• Greek Climate Fee 2026 for Foreign-Owned STR: 1.50 to 15 EUR per Night Impact
• Greek Property Tax (ΕΝΦΙΑ) for Foreign Owners 2026

Informational, not legal advice. Νόμος 5170/2025 and Νόμος 5189/2026 implementation guidelines evolve; ΑΑΔΕ issues updated inspection protocols periodically. Engage a licensed Greek lawyer and registered tax representative before operating STR. Figures cited reflect 2026 status.