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Short-term rentals: New AADE guidelines for AMA cancellation and property registration

Greek tax authority issues new guidelines for short-term rental properties, allowing AMA cancellation within 30 days and clarifying new registration rules.

Short-term rentals: New AADE guidelines for AMA cancellation and property registration
Economy
newsroom

Clarifications on the current framework governing short-term property rentals are provided in circular (E.2049/2025) issued by the Administrator of the Independent Authority for Public Revenue (AADE), George Pitsilis. The circular aims to better inform and facilitate taxpayers operating in this specific sector.

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Short-term rentals: When AMA cancellation occurs within thirty days

Specifically, according to a related AADE announcement, the new circular provides the opportunity – within thirty days from today – for individuals to proceed with canceling the Registry Number (AMA) of properties for which:

  • the AMA was obtained before 1/1/2024
  • no short-term rental took place from 1/1/2024 onwards

According to AADE, in this case, these specific properties will not be taken into account when calculating the total number of properties available for short-term rental for tax years 2024 and 2025. If after canceling the AMAs, individuals do not have more than two properties available for short-term rental, they are not required to commence business operations.

Granting new AMA

Furthermore, the circular provides for cases where granting a new AMA is possible, despite the temporary ban on initial registrations in the Short-term Accommodation Registry for 2025. Specifically, regarding the granting of new AMAs, it is clarified that the prohibition of initial registration in the Short-term Accommodation Property Registry, which applies from 1/1 to 31/12/2025 and concerns properties within the 1st, 2nd and 3rd Municipal Districts of the Municipality of Athens, does not apply to properties that were already registered in the Short-term Accommodation Registry by 31/12/2024.

Therefore, granting a new AMA is possible in cases such as the following:

  • Signing a new rental contract, either with the same tenant/subtenant or with a new one.
  • Change of manager without alteration in the property’s ownership status.
  • Change of manager due to transfer or inheritance of the property.
  • Re-registration by the same manager of a property that had been removed from the Registry.

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