As you probably already know, the new Law 5073/2023 introduces 2 new fees affecting individuals and businesses engaged in short-term rentals.
Regarding collection, the tax authority has not clarified whether, if there is no related breakdown on the booking platform, the new fees should be added on top or considered included in the price.
If they are included (which we consider the most logical and prevailing interpretation), the procedure is as follows:
Calculation Example
On the total amount (e.g., €500 for 5 nights in high season):
First, we subtract the climate resilience fee:
500 – (1.5 × 5) = 492.50€
From the remaining amount, to calculate the stayover tax, we do:
VAT exclusion:
492.50 / 1.13 = 435.84
Stayover tax calculation:
(435.84 / 1.005) × 0.005 = 2.17€
The stayover tax does not apply to individuals with up to 2 properties, as they are not subject to it.
If all the above seems complicated, Bookmatrix calculates them automatically for every booking and displays them in detail, to make your declarations easier.
We are also exploring the possibility of automatically submitting the declarations in the near future.
If you are not yet a Bookmatrix user, you can try it here:
👉 www.bookmatrix.gr (indicative – can be customized if you wish)
Tax Remittance
For the stayover tax:
Payment is quarterly, except for companies keeping double-entry books (IKE, EPE, AE), where it is submitted monthly, like VAT.
Submission is done via:
myAADE > Applications > Tax Services > Fees & special taxes >
Declaration for remittance of stayover tax and gross revenue fee
Individuals with up to 2 properties are not required to remit the stayover tax.
For the climate resilience fee:
The fee must be remitted by the last day of the month following the guest’s departure.For managers renting properties through a company, by AADE decision, documents for bookings from 01/01/2024 – 30/04/2024 can be transmitted to myDATA by 30/06/2024.
This regulation does not apply to bookings with departure from May 1 onwards, which are transmitted in real time.
Submission is done via:
myAADE > Applications > Tax Services > Fees & special taxes >
Declaration for remittance of the climate resilience fee