The new legislative framework sets strict conditions for short-term leases, but there are points that require additional attention from those who have their property to visitors.
The short-term rental of a cottage can yield a no-speak income within a few weeks, but once the owner opens the door of his property to visitors, he also opens a cycle of legal obligations, which is now much wider than a simple statement to the tax office.
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In fact, now that the conditions have become particularly strict and short-term leases are no longer treated by the legislator as an almost informal exploitation of real estate, there are serious traps that can bring the owner face not only high fines, but also ill-considered claims for compensation.
So the problem isn't just any tax evasion, but don't let the rare, real case that something goes wrong and the owner hasn't made sure it's covered legally.
From AMA to IRS: What the owner must have done legally
The basic legislative framework of short-term lease is laid down in Article 111 of Law 4446/2016, as has been repeatedly amended. The owner who owns a short-term lease must, first of all, register it in Register of short-stay properties of AADE and acquire a Property Register Number, the known AMA, which must appear in the registration of the property on digital platforms and its means of viewing.
For each stay submitted Statement of Short-term Accommodation. According to the general rule, the declaration shall be submitted by the 20th day of the following month from the departure of the lessee. A statement is also required when a reservation is cancelled if an amount of rent is paid under the cancellation policy.
Tax treatment, however, is not the same for everyone. For a natural person with up to two short term rental properties, provided that only accommodation and bed linen are provided and each lease has a duration up to 59 days, income is treated as income from real estate, so it is not necessary for this reason to start business.
Image changes from three properties and up. In accordance with the instructions of the AADE, the natural person operating three or more properties in short term leases is liable to Start of business, with what this implies for VAT obligations, by-products charge, E3 and Greek Accounting Standards, including related obligations to myDATA.
However, the new mandatory requirements laid down in Article 3 of Law 5170/2025 in force on 1 October 2025 are needed. According to the new legislative framework, the property must be Main use space, have natural lighting, ventilation and air conditioning as well as insurance against civil liability damage or accidents. At the same time, a responsible statement of an electrical installer, fire extinguishers, smoke detectors, leakage relays or anti-electric relays and escape markings are required. A certificate of myocide and deinsulation, first aid pharmacy and emergency telephone driver are also provided.
The visitor was injured in the cottage: When does the owner pay?
The much greater economic risk, however, begins when the problem is not an administrative control, but a man injured inside the property.
Suppose a visitor slips on a dangerous staircase, a rail retreats because it had not been properly maintained or a problematic electrical facility causes an accident.
The fact that the injury occurred inside the property does not in itself mean that the owner is automatically responsible for anything that happens to the visitor. In order to establish civil liability, the facts, the existence of unlawful and responsible behaviour or omission, the damage and causal link between them shall be examined in accordance with the general provisions on unfair liability Civil Code.
In short, another thing is a visitor to be injured exclusively by his own caution and another fall because part of the property was dangerous and the owner had not taken care of the restoration of.
It is important here to stress that the economic consequences of a serious injury can far exceed the profit from a summer season. Where appropriate, the compensation may include property losses which are causally linked to injury, and in the context of unfair liability it may also be remedied due to moral damage referred to in Article 932 CC.
Therefore, the obligation to comply with the new law from 1 October 2025 on civil liability insurance will most often be an administrative burden to bear on the owner, but may prove to be life-saving.
How the owner is compensated for losses to the lessee
There is, of course, the reverse case. The owner delivers a fully equipped cottage and a few days later picks it up with damaged furniture, broken electrical appliances, pool damage or objects that have disappeared.
In extreme cases damage can be much more serious. A candle, a cigarette, or an careless use of the kitchen can cause a fire and turn a reservation of a few hundred or thousands of euros into a tens of thousands damage.
Unfortunately, one thing is certain. Compensation based on the provisions of short-term lease platforms is not as simple or as direct as most people think.
The first practical difficulty is evidence. It's not enough for the owner to claim that the house before was intact. Photos and videos before and after accommodation, invoices or proofs of purchase, repair offers and any other evidence proving both the existence and extent of the damage are relevant, so it is wise that the Print the property status before each lease.
In the case of Airbnb there is the programme Host damage protection. Under the current terms of the platform, protection is provided for eligible damages caused by visitors to the host's home and objects, up to $3 million, under the specific conditions, exceptions and procedures of the program. Airbnb states, inter alia, that specific house and content damage may be covered, certain additional cleaning costs and, under conditions, loss of income from reservations to be cancelled due to covered damage.
But here's a detail every owner needs to know. This protection is not an insurance policy. The terms in force of the Host Damage Protection themselves state that this is a conditional guarantee and not an insurance contract, nor does it replace the insurance the owner may need.
Moreover, the process requires speed. The platform provides that the claim for damages is submitted to the Resolution Center within 14 days from the departure of the responsible visitor, along with the necessary documentation.
Does home insurance cover short-term rental?
This is the biggest trap.
An owner may have his cottage insured for years for fire, flood, earthquake or other risks and assume that the cover continues to operate in the same way when he starts hosting for a fee dozens of different people every summer.
However, this should not be taken for granted at all. The short term lease substantially alters how the property is used and the owner must check the conditions, cover and exemptions of his insurance policy. The crucial question is not only whether home insurance is valid, but whether this insurance policy covers the property by the use actually made to it.
Furthermore, Law 5170/2025 imposes only insurance against civil liability for damage or accidents, but does not lay as a legal condition the insurance for the protection of the owner's own property. Therefore, it is an optional insurance that needs to be checked as to what the insurance policy covers when the property is available for income gain.
Ζημίες σε γειτονικό ακίνητο: Ποιος πληρώνει;
Τα πράγματα γίνονται ακόμη πιο σύνθετα όταν η ζημία ξεφεύγει από τους τέσσερις τοίχους του Airbnb.
Ας πάρουμε, για παράδειγμα, ότι ένας επισκέπτης αφήνει μια βρύση ανοιχτή και τα νερά καταστρέφουν το κάτω διαμέρισμα ή προκαλεί πυρκαγιά που επεκτείνεται σε γειτονική ιδιοκτησία.
Ποιος θα πληρώσει τις ζημίες σε αυτή την περίπτωση; Ο ιδιοκτήτης ή ο μισθωτής;
Κατά τις γενικές αρχές της αστικής ευθύνης, πρέπει να εξεταστεί ποιος προκάλεσε τη ζημία, με ποια συμπεριφορά, αν υπήρχε πταίσμα και αν η πράξη ή παράλειψη συνδέεται αιτιωδώς με το αποτέλεσμα. Αν η ζημία οφείλεται αποκλειστικά σε υπαίτια συμπεριφορά του επισκέπτη, το γεγονός ότι εκείνος διέμενε σε ξένο ακίνητο δεν μεταφέρει αυτομάτως κάθε ευθύνη στον κύριο του ακινήτου.
Η εικόνα, βέβαια, μπορεί να είναι διαφορετική όταν στη ζημία συνέβαλε κατάσταση για την οποία ευθύνεται ο ιδιοκτήτης. Αν, για παράδειγμα, το πρόβλημα συνδέεται με πλημμελή συντήρηση ή ελαττωματική εγκατάσταση του ακινήτου, η διερεύνηση της ευθύνης γίνεται πολύ πιο σύνθετη.
Συνεπώς, η νέα αλλαγή φιλοσοφίας του νομοθετικού πλαισίου και η υποχρεωτική ασφάλιση σε τέτοιες κρίσιμες περιπτώσεις είναι ένα ιδιαίτερα προστατευτικό πλέγμα του νόμου κυρίως για τον ιδιοκτήτη. Αρκεί, φυσικά, να έχει προνοήσει να συμμορφωθεί, ώστε να μην βρεθεί αντιμέτωπος όχι μόνο με πρόστιμα αλλά και αξιώσεις πιθανώς εκατοντάδων χιλιάδων ευρώ.
