Pick your country in the sidebar. Every short-term-rental obligation for that jurisdiction in 2026, in the order it must be done. Tick as you go — your progress is saved on this device.
01 · Registration & setup
0 / 0
Obtain an AMA (Αριθμός Μητρώου Ακινήτου)Mandatory per-property registration via the AADE STR registry. AMA must be displayed on every listing and invoice.CriticalAADEPre-launch
Athens 1st district: confirm AMA was issued before the freezeSince 2025, no new AMAs in central Athens (Plaka, Koukaki, Kolonaki, Mets, Pangrati). Freeze in force through 2026.Critical · AthensFreeze in force 2026
Tax ID (ΑΦΜ) and TaxisNet credentials in placeAll STR filings flow through TaxisNet. Non-residents need a Greek ΑΦΜ via the Foreign Residents Tax Office.Pre-launch
Greek IBAN or SEPA-reachable account designated for rental payoutsFrom 1 Jan 2026, all residential rental payments must be electronic only — card, bank transfer, or IRIS. Cash prohibited.Cash ban · in force
myDATA registration and Provider connectionGreek e-invoicing platform. STR operators must transmit revenue data to myDATA in real time. Required even when VAT-exempt.AADE
VAT status determined and (if applicable) registeredIndividuals letting up to 2 properties: VAT-exempt. From 3+ properties or letting via legal entity: 13% VAT applies.3+ properties / entity
Public liability and contents insurance in forceStandard buildings insurance does not cover STR. €1m+ public liability minimum, contents at replacement value.Critical
02 · Listing & guest operations
0 / 0
AMA visibly displayed on every listingRequired on Airbnb, Booking, Vrbo, direct site. Fines for non-display: €5,000–€20,000 per offence.Critical€5k–20k fine
EU Single Registration Number (Reg. 2024/1028) — from 20 May 2026EU-wide unique registration number on all listings from 20 May 2026. Greece integrating with AMA. Without it: delisted.Live · 20 May 2026EU-wide
House rules & safety information posted in-propertyEmergency exit map, smoke alarm record, gas safety cert, 24/7 contact, no-party policy, neighbour-noise notice.Per-property
Guest ID collection & data-protection noticeHotels and STR operators must collect guest passport/ID data and retain for 12 months. GDPR notice required.GDPR
All guest payments routed through electronic channelsCash payments prohibited from 1 Jan 2026. Card, bank transfer or IRIS only. Document the flow.Cash ban · in force
03 · Recurring tax & filings
0 / 0
ΤΑΚΚ (Climate Resilience Fee) — collected from guest, remitted monthlyReplaced stayover tax in 2024. €0.50–€15 per night by season & classification. Remitted monthly to AADE.CriticalMonthly
myDATA monthly transmission of revenue recordsBooking-by-booking revenue postings. Reconciliations must match platform statements within ±2%.Monthly
Annual E2 — declaration of property incomeAll STR rental income reported on E2. E1 deadline typically end-June for the prior calendar year.Annual~30 Jun
Income tax paid to AADE on the assessed liabilityGreek progressive: 15% to €12k, 35% €12–35k, 45% above €35k. Non-residents file in Greece on Greek-source income.Annual
ENFIA (annual property tax) settledGreek annual property holding tax — payable in monthly instalments. Not deductible against STR income.AnnualInvestor cost
Non-resident tax representative — appointed and currentNon-resident investors must maintain a Greek tax representative on file with AADE. Lapses freeze TaxisNet access.Non-resident
If letting via legal entity (IKE, AE, EE): GEMI registration, statutes filedCompany-held STR triggers VAT, mandatory accountant, audited financials over thresholds, quarterly corporate filings.Entity-held
If employing staff: ERGANI registration & payroll on fileDirect employees (cleaners, hosts) must be on ERGANI labour register and properly insured (EFKA).If staffing direct
05 · Audit-ready records (≥ 5 years)
0 / 0
Per-booking record: dates, guest, ADR, ΤΑΚΚ collected, channelDownloadable record reconciling platform statement to bank deposit. AADE audits frequently sample.5-year retention
ΤΑΚΚ remittance receipts archivedMonthly remittance confirmations from AADE. Mismatches between charges and remittance are the most common penalty trigger.5-year retention
myDATA postings archived with timestampsReal-time posting audit trail with myDATA-issued mark IDs.5-year retention
Investor monthly statement & reconciliations on fileEven if self-managing, produce a monthly P&L. Audit defence is dramatically easier with platform → bank → tax reconciliation.Best practice
Incident & damage log maintainedPhoto-evidenced log of any guest damage, security incident or insurance claim.Best practice
01 · Ireland · Registration & declaration
0 / 0
Revenue Online Service (ROS) registrationAll STR rental income reportable on annual Form 11 or Form 12 via ROS. Non-residents need separate non-resident landlord registration.CriticalAnnual
Fáilte Ireland STR register (live 2026)National short-term let register. Mandatory for property let < 21 days. Listings without register number to be delisted.Live 2026Per-property
Rent Pressure Zone (RPZ) planning permissionIn Dublin and other RPZs, change-of-use planning permission is required for STR (§3A Planning Act). Operating without it risks enforcement.Critical · RPZ
PRSI 4% & USC declarationsPRSI 4% and USC 0.5–8% on rental income for individuals — additional to 20%/40% income-tax brackets.Annual
02 · Ireland · Operating obligations
0 / 0
RTB (Residential Tenancies Board) — LTR onlyLong-term tenancies registered with RTB within one month of commencement. Annual fee per tenancy.LTR only
Fire safety & gas certificationsSTR requires fire safety statement, smoke alarm certification, gas safety certificate. Records held for 5 years.Per-property
01 · Portugal · Alojamento Local (AL) registration
0 / 0
AL registration (Registo Nacional de Alojamento Local — RNAL)Per-property registration via Balcão Único Eletrónico. AL number must appear on every listing and invoice.CriticalRNAL
RNAL caps in restricted parishes (Lisbon · Porto)Lisbon historic parishes (Santa Maria Maior, Misericórdia) and central Porto have suspended new AL. Existing AL grandfathered.Critical · zoning
Portuguese tax number (NIF) for investorEvery investor needs a NIF. Non-residents must appoint a tax representative if outside the EU.Pre-launch
Capacity declaration & safety equipmentMaximum guest capacity declared. Fire extinguisher, first-aid kit, complaints book, multilingual house rules, registration plaque.Per-property
SEF / AIMA guest data registrationForeign-national guest data reported within 3 days of arrival via SIBA. Now under AIMA.Per-stay
02 · Portugal · Tax & recurring filings
0 / 0
Category B (AL) annual income declarationAL income reported under Cat B on Modelo 3. Simplified regime: 35% taxable on AL gross (65% deduction); 50% in restricted zones.Annual
IMI (Imposto Municipal sobre Imóveis) — annual property taxAnnual municipal property tax. 0.3–0.45% of taxable value (VPT). Surcharge above €600k VPT.Annual
Tourist tax (taxa turística) — collect & remit per municipality€2/night Lisbon & Porto, €4 in some Algarve municipalities. Capped at 7 nights typically.Monthly
Civil liability insuranceMandatory civil liability insurance for AL operations. Minimum €75k/€150k coverage by capacity.Critical
Sources & freshness · Greece. Compiled from AADE published guidance, Law 5072/2024, EU Regulation 2024/1028, current practitioner notes through April 2026. The Greek regime has changed materially every year since 2023 — re-check before relying on this list.
Sources & freshness · Ireland. Compiled from Revenue.ie guidance, Fáilte Ireland short-term register consultation papers, the Planning & Development Act §3A, and current practitioner notes through April 2026. The Fáilte register is being rolled out in 2026 — re-check before relying on this list.
Sources & freshness · Portugal. Compiled from Portal das Finanças guidance, Turismo de Portugal AL portal (RNAL), the Alojamento Local legal framework (DL 128/2014 as amended), and current practitioner notes through April 2026.