Alongside platforms are thought to be the ones that provide the tools for an electronic contact of lease, and they do not just promote the property (ex. AirBnB, Booking, Home Away).

Consequently, any short-term lease contracts that are made privately and not through the platforms are not subject to specific arrangements (διατάξεις του άρ. 111 του ν.4446/2016 και του άρ. 39Α του ν.4172/2013) and are encountered as common urban leases.

An exception to this is when these leases are accompanied by further service and in such case, they are considered to be a business activity. Despite of what mentioned above, the owners can make a short-term lease privately and not through the platforms. In such case they are not obliged to resister on the Short-Term Stay Property Registry. However, these leases are to be submitted on the tax system.

To sum up if someone wants to opt for a short-term lease through the platforms needs to submit the property to Short-Term Stay Property Registry, then to create a profile on the platforms and lastly to submit the leases on the tax system. According to the existing tax law the leases should be submitted until the 20th of the next month from the day of the departure of its reservation. Ex. If a short-term lease is made with the date of arrival being at 25.11.2021 and the date departure being at 28.11.2021, the submission of the statement it should be made until the 20.12.2021.

This statement can be done either privately or with an accountant, which is advised so as mistakes and unwanted fees are avoided. All the above are a useful guide that replies to the answer of what a short-term lease is.

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