Greece brings short-term rentals into VAT from 1 January 2024 for companies and owners of three or more properties

What changed in detail

Law 5073/2023, on measures against tax evasion, was published in ΦΕΚ Α΄ 204 of 11 December 2023. Its Article 29 amends the VAT Code then in force (Law 2859/2000) in two places:

• Paragraph 1 restates point (a) of Article 8(2), the list of services treated as taxable supplies of services. It adds the operation of property for short-term stay (βραχυχρόνια διαμονή), where the landlord is a legal person, or a natural person with at least three (3) properties for short-term stay.
• Paragraph 2 restates paragraph 2 of Chapter B of Annex III, the reduced-rate list for accommodation in hotels and similar premises, so that it also covers short-term stay let by the same landlords.

Under Article 59(4), Articles 27 to 29 apply from 1 January 2024.

The amended wording does not reach a natural person with fewer than three properties for short-term stay. The same law also deals with the short-term-stay register and declarations, and Article 30 replaces the overnight-stay tax with a climate-crisis resilience fee; those provisions are outside this record.

What it means

The rule has applied since 1 January 2024 and is still in force in November 2026. The VAT Code it amended (Law 2859/2000) has since been recodified as Law 5144/2024, so current references to the rule point to the recodified Code; Law 5073/2023 remains the instrument that introduced it.

For a landlord the property count is the trigger. A company is in scope from its first short-term-let property; an individual comes into VAT once they hold three such properties, and then charges the reduced accommodation rate on those lets. Crossing the threshold means VAT registration, issuing VAT invoices and filing VAT returns, in addition to the platform and register obligations that already applied.