From 1 June 2021, everything changes for property owners and property managers Airbnb .
One of these changes is that any property owner who wishes to dispose of his property for short-term lease will first have to obtain the Property Registration Number from the Hellenic Revenue Authority and then declare it in the mandatory special field of the platform. This number will open the door to the short-term rental platforms Airbnb, Booking.com, Expedia

The registration number
According to the newspaper "TA NEA", any owner who does not have the registration number for his property and does not enter it in the specific field in the short-term rental platform will automatically be excluded from the platform. Property postings will be "taken down" and landlords will lose all contact with their customers. As per the agreement signed by the AADE with the three largest sharing platforms, every February, the platforms will send the data with the rental income receipts to the AADE in bulk. The AADE will pass this data to each owner's tax return based on the property's registration number and tax them on the income received from short-term rentals based on the property income tax calculation scale as applicable. Property owners who do not register their properties in the Real Estate Short Term Rental Register of the Hellenic Property Registry and do not obtain an AMA will face a fine starting from 5,000 euros and can reach 20,000 euros.

The obligations
Shortly before the new regime with the mandatory listing of the AMA on online platforms is activated, owners and managers of Airbnb-type properties should be aware of the following:

1. The obligations of the Property Manager
In order for the "Property Manager" to carry out Short Term Leases, it must:
-To enter with his/her personal TAXISnet codes in the "Short-Term Residence Property Register", maintained on the website www.aade.gr, in order to register / register the property and obtain a Property Registration Number (PRN). The registration is done on a per leased "Property" basis. To post the AMA on the digital platforms of the sharing economy, as well as on any medium of display.
-File the "Short Term Residence Declaration" by the 20th of the month following the day of the tenant's departure from the property.
-Register in the "Register of Short-Term Residence Properties" data (joint income beneficiaries, percentages, etc.), which are necessary to determine the annual income per income beneficiary.
-To make a public deposit to the Deposit and Loan Fund (CDLF) of the amount due to unknown income beneficiaries, whom the "Administrator" could not possibly have known at the time of the registration of the "Property" in the "Short-Term Property Registry". The "Administrator" is obliged to deposit the above amount with the T&C by the date of finalisation of the image of the "Short Term Property Register", with a reference to this on the money deposit note.

2. Property Manager
The Property Manager can be a legal person or any kind of legal entity acting on behalf of the legal representative or authorized accountant.Also, for each property that is leased on a short-term basis in the context of the sharing economy, more than one Property Manager can be appointed, provided that each of them operates on a different digital platform.

3. Co-owners
If one of the co-owners has been appointed as the Property Manager, then he/she registers the property in the Registry with the personal Taxisnet passwords.The data required to be granted the AMA is the ATAK of the right of the property.He/she is obliged to submit the Short-Term Residence Declarations and to draw up the Income Beneficiaries table.The other co-owners are not required to issue a LTA nor to submit a Property Rental Information Statement .It is noted that in any case the co-owners of the property who earn income as Income Beneficiaries are required to declare this income when submitting the annual income tax return.

4. Property co-owner
In case an Administrator is the usufructuary, in order to obtain an AMA he/she must log in with his/her personal passwords to taxisnet.The data required to obtain the AMA is the ATAK of the property.

5. Property co-owner
In case a person does not have ownership or usufruct in a property in order to register as a "Property Manager" the owner of the property (or at least one of the co-owners) must submit "Real Estate Lease Information Statement". In this declaration, the owner must select the relevant field, by which he grants the right to sublease for Short Term Lease, as applicable, and enter the ATAC of the property. Then, the "Property Manager" - non-owner, using his/her personal TAXISnet codes and after selecting the status of Sublessee, will register the property in the "Short-Term Rental Property Register".The data required to be granted the ATA is the number of the "Real Estate Rental Information Statement" submitted by the owner.

Source: enikonomia.gr