January. An email arrives from a booking platform: it tells you it will report last year's earnings to the tax authorities and asks you to check your tax details. You read it twice. What exactly does it send? To whom? And what do you have to do?
The short answer: the big platforms already send data on hosts to AADE, the Greek tax authority, through two different routes. From 20 May 2026 a third, European rule applies too, for monthly data. Below we explain them in plain words, and say what is worth checking so that your own records match the platforms'.
1. The AADE protocol with the platforms
In April 2021 AADE signed a cooperation protocol with Airbnb, Booking.com and Vrbo on compliance with the Short-term Accommodation Property Registry. The platforms agreed:
- to have a distinct field where the manager enters the property registry number (AMA) or a justified exemption,
- to inform hosts who already had listings about the obligation,
- to remove, after notice from AADE, listings without a registration number or exemption.
In 2023 the memorandum was renewed. According to the press, the platforms now check the format of the AMA, send the name of the IBAN holder and the total annual nights of each listing, and return to AADE a file with the managers who did not comply.
Airbnb's help page for Greece lists what it sends to AADE: the registration number, the tax number, first and last name, passport number and date of birth, email and phone, the address, type and URL of the listing, and the gross income of the previous year per listing, with the payment method and account. The report is made once a year, by the end of February.
Everything starts from the AMA. That is why in the Bookmatrix.com Short-term Rental Registry the AMA and ATAK of each unit are saved once and used on every declaration.
2. The DAC7 directive
The European directive 2021/514, known as DAC7, was transposed in Greece by law 5047/2023. Platforms collect and report data on their "sellers", and people who rent out property are among them. The report is due by 31 January of the following year. For property rentals it includes, among other things:
- name or company name, address, tax number and the country that issued it,
- the account you are paid into and its holder, if that is another person,
- the amount paid to you and the number of rentals per quarter,
- the commissions and taxes the platform withheld,
- the address of each listing and the number of days it was rented.
The data is also exchanged between EU tax authorities. An owner who lives in another EU country and rents out a house in Greece shows up in both.
3. Regulation (EU) 2024/1028, from 20 May 2026
The newest rule is Regulation (EU) 2024/1028 on data collection and sharing for short-term accommodation rentals. It applies from 20 May 2026 across the EU. What it requires:
- A registration number everywhere. Where a country has a registration procedure, each unit has a registration number and the platforms show it on the listing. In Greece this role is already familiar: the AMA.
- Checks by the platforms. Platforms run random checks on the numbers and, when the competent authority asks, remove listings that do not comply.
- Monthly activity data. Every month the platforms send, per unit, the nights it was rented and the number of guests per night with their country of residence, together with the registration number, the address and the URL of the listing. They send it to a single digital entry point of the country where the unit is. Small platforms have a simpler, quarterly rhythm.
The Regulation does not cover hotels. Its text explicitly excludes hotels and similar accommodation.
Which Greek authority runs the single digital entry point, and how the monthly data will be used here, we have not yet found in an official announcement. We will update this article when there is one.
What it means for you
For the same property there are now two pictures. One is your own Short-term Stay Declarations, one for each stay, due by the 20th of the month after departure. The other is what the platforms send: nights, amounts, accounts. It makes sense for them to match. Five things worth checking:
- Every platform booking has been declared. Including those cancelled with a charge.
- The nights match. If dates changed after the declaration, an amending declaration is needed.
- The AMA is correct on every listing, and separate for each space rented separately.
- The tax details in your platform account are correct: tax number, address, IBAN and its holder.
- The amounts can be explained. Platforms report what they paid you and what they kept as commission. How the rent is declared in relation to those amounts is something to discuss with your accountant.
How a booking system helps
This check is easy only when all bookings are in one place. In Bookmatrix.com every booking, from Airbnb, Booking.com, Expedia, your website or the phone, lands on the same calendar with the guest, the dates, the amount and its channel. From there:
- you see in one list every stay that still needs a declaration, by property and month, with a reminder seven days before the deadline,
- the declaration is prepared from the booking, and with the add-on it is submitted for you,
- the AADE certificate and the protocol number stay on the stay,
- reports show income per channel for any period, so you can compare it with what each platform reports.
For the other changes in short-term rentals, read our article on law 5170/2025.
Frequently asked questions
Does Airbnb send my income to AADE?
Yes. According to Airbnb's help page for Greece, it sends, among other things, the AMA, the tax number and the gross income of the previous year per listing, by the end of February each year.
What is DAC7?
The European directive 2021/514, in force in Greece through law 5047/2023. It requires platforms to report every year, by 31 January, the details and income of people who rent out property through them.
When does Regulation 2024/1028 apply?
From 20 May 2026. It requires platforms to send monthly activity data per unit to the authorities of the country where the unit is located.
Does it apply to hotels?
Regulation 2024/1028 explicitly excludes hotels and similar accommodation. DAC7 covers property rentals through platforms in general. For your own case, ask your accountant.
Do I have to do anything?
Keep the AMA correct on every listing, keep the tax details correct in every platform account, and file the Short-term Stay Declaration on time for every stay.
Sources
- AADE: Press release 27/04/2021, protocol with Airbnb, Booking.com and Vrbo (Greek)
- Powergame.gr (18/09/2023): AADE memorandum with Airbnb, Booking and Vrbo, the 5 changes (Greek)
- Airbnb: Responsible hosting in Greece (help article 1246)
- Deloitte Greece (13/09/2023): DAC7 transposed by law 5047/2023
- EUR-Lex: Regulation (EU) 2024/1028 on short-term rental data
- European Parliament (OEIL): summary of Regulation 2024/1028
- AADE: FAQ on short-term rentals, 23/09/2025 (Greek)
Updated: 14/10/2026. This article is general information, not tax or legal advice. Your accountant has the final word on your own case.
Want your bookings and your declarations to match without digging? Try Bookmatrix.com with a free 14-day demo, or leave your phone number at bookmatrix.com/form and we will call you on the next working day. Or call us at +30 2351 151525.