Law 5170/2024 was published in the Government Gazette on the establishment of specifications for short-term rental properties, environmental classification of accommodation, simplification of the procedure for the establishment of tourism enterprises, more specific provisions for the control and strengthening of the framework of tourism infrastructure and other urgent provisions
It is recalled that Article 3 (Specifications for short-term leased immovable property) applies from 1 October 2025 and sets out in detail:
Article 3
Specifications of short-term leased properties
1. Properties leased short-term, in accordance with article 111 of Law 4446/2016 (A' 240) meet the following specifications:
a) are areas of main use of para. 95 of article 2 of Law 4067/2012 (A'79) and have natural lighting, ventilation and air conditioning,
(b) have insurance against civil liability in respect of damage or accidents which may occur;
(c) have a solemn declaration by an electrical installer, fire extinguishers and smoke detectors, leakage relays or anti-electric shock relays and escape sign indications; and
d) have a rodent and disinfestation certificate, a pharmacy with first aid items, as well as a driver with emergency telephones.
2. For the purpose of verifying compliance with the specifications of para. 1, on-the-spot inspections are carried out in the space leased and declared on the special platform of the Independent Authority of Public Revenue (A.A.D.E.) by employees of the Ministry of Tourism and at the same time an inspection may be carried out by mixed inspection teams with employees of A.A.D.E. and employees of the Ministry of Tourism to simultaneously verify compliance with the applicable tax obligations. At least ten (10) days prior to the inspection, prior information shall be given in any appropriate way to the property manager, in order to provide any information confirming the fulfilment of the specifications of para. 1.
If necessary, the officials carrying out the inspection, request the assistance of the officers of the Hellenic Police to carry out the check, which provide it at the time and place requested, in accordance with article 161 of Presidential Decree 141/1991 (A'58).
3. The inspecting officials of the Ministry of Tourism shall carry their service identity card and a written order to carry out an on-the-spot inspection, issued by the competent body of the Ministry of Tourism or bodies authorized by it, which they present when carrying out the inspection. The written mandate shall contain at least:
(a) the number and date of the order;
(b) the name of the official responsible for the inspection; and
(c) the name or forename, address and tax identification number of the manager or owner of the house rented on a short-term basis. If the audit is carried out by a mixed team consisting of AADE employees, an on-the-spot tax inspection order is also issued, in accordance with article 30 of the Tax Procedure Code (Law 5104/2024, A' 58).
4. The auditee shall cooperate with the official carrying out the inspection and shall present the certificates, attestations and general data to prove compliance with the requirements of para. 1.
5. Property managers shall be imposed by the controlling officials of the Ministry of Tourism on an independent administrative fine of five thousand (5,000) euros, if:
(a) entry to the controlled property is not permitted;
(b) none of the requirements of paragraph (b) are met. 1,
(c) do not comply with the obligations of para. 6.
The fine constitutes public revenue, is imposed and collected in accordance with the Public Revenue Collection Code (Law 4978/2022, A' 190).
6. If a new inspection is carried out within one (1) year from the notification of the notice imposing a fine and a violation of the requirements of para. 1, the fine of para. Amendment No 5 shall be imposed twice and, in the case of each subsequent identical infringement, four times that initially imposed.