Introduction

At OH-Stay.com, we have compiled this resource to assist our hosts in understanding their responsibilities and to offer a general overview of the legal, regulatory, and practical considerations pertinent to hosting. Hosts are required to adhere to our Hosting Standards and to ensure full compliance with all laws and regulations applicable to their specific location and situation. Please note that this article is not comprehensive and does not constitute legal or tax advice. We advise hosts to conduct their own due diligence, as the information provided may not be updated in real time. Ultimate responsibility for verifying, interpreting, and complying with all information presented herein rests with the host.

Table of Contents

• Health and Cleanliness

• Local Regulations

• National Taxes

• Regulations and Permissions

• Safety

• Courtesy

• Insurance

• Other Hosting Information

Health and Cleanliness

Information about OH-Stay.com's cleaning protocols can be found in our Responsible Hosting Guide. Hosts should maintain a high standard of hygiene, including regular cleaning of bathrooms, kitchens, and common areas, as well as disinfecting surfaces between guest stays. Following local health authority guidance and the European Centre for Disease Prevention and Control recommendations is strongly advised to ensure safe and responsible hosting.

National Taxes

Taxation is complex, and your obligations may vary depending on your circumstances. Any income earned as a host on OH-Stay.com is generally considered taxable, which may include rental tax, income tax, or VAT. In Greece, tax forms are typically due by 30 June each year. Hosts should verify with the Directorate General for Taxation of the Hellenic Ministry of Finance whether they need to declare their hosting income, which can be found in the OH-Stay.com earnings summary. Additionally, it is prudent to check eligibility for tax reliefs or allowances.

DAC7 – EU Data Sharing

DAC7, under EU Council Directive 2021/514, requires platforms to collect and report taxpayer information for users earning income through services like OH-Stay.com. This applies to properties located in any of the 27 EU Member States or to EU residents. Residency for DAC7 purposes is determined by the primary address or the country where a tax identification number (TIN) has been issued. OH-Stay.com provides further details on data sharing on our FAQ page.

Data Sharing for Tax Purposes in Greece

Under Article 29 of Law 4646/2019, the Independent Authority for Public Revenue (IAPR) may request platforms to provide information about individuals earning income in Greece. OH-Stay.com shares information such as property registration numbers, taxpayer IDs, host identification details, contact information, property identification, and income data, including gross income and payment details. This information is strictly used to enforce tax and social security obligations and must be reported annually by the end of February. Both property owners and managers are required to comply, and failure to provide accurate information does not exempt hosts from legal obligations.

Regulations and Permissions

Ensuring you are legally permitted to host on your property is essential. Restrictions may arise from contracts, local laws, or community regulations, and consulting a legal professional or local authority is recommended.

Short-Term Rental Law in Greece

Short-term rentals are governed by Article 111 of Law 4446/2016 and related acts. A short-term rental is defined as a lease of property for less than one year through a digital platform, providing furnished lodging without additional services. Properties may include apartments, houses, or rooms with structural and functional autonomy. Property managers, including owners, sub-lessors, usufructuaries, or third parties, must register their properties with the Short-Term Residence Register and obtain an AMA registration number, which must be displayed in listings. Hosts are required to submit a Short-Term Residence Declaration monthly after guest check-out.

Tourist Accommodations

Licensed hotels, bed and breakfasts, and similar establishments follow separate legislation and are not subject to AMA registration. These properties require a special operating license (ESL or MAG), which must be clearly displayed in listings.

Contractual Agreements and Permits

Hosts should review leases, building regulations, and community rules for hosting restrictions. Addenda to agreements may clarify responsibilities and liabilities. Mortgage holders should confirm subletting permissions, and residents in subsidized housing should consult their housing authority.

Housemates

When sharing a home, it is advisable to formalize an agreement outlining hosting frequency, guest etiquette, and revenue sharing arrangements.

EU Consumer Protection Law

Commercial online hosting services must provide customers with specific information. OH-Stay.com offers guidance to help hosts comply with EU consumer protection regulations.

Misuse

OH-Stay.com takes appropriate action when notified of potential misuse to protect both hosts and guests.

Safety

Hosts are responsible for ensuring guest safety through clear communication and proactive hazard management. Guests should have access to local emergency numbers, the nearest hospital, the host’s contact information, and a backup contact. First aid kits should be available and fully stocked, and their location communicated to guests.

Gas appliances must comply with safety regulations, carbon monoxide detectors should be operational, and fire extinguishers maintained. Fire escape routes must be clearly marked and accessible. Potential hazards, including trip risks, exposed wires, unsafe stairs, or dangerous objects, should be addressed. Hosts should indicate if their property is unsuitable for children or infants. Proper ventilation, safe use of heating and cooling appliances, and regular servicing of climate control systems are essential. Hosts should establish safe occupancy limits in accordance with local regulations.

Courtesy

Responsible hosting includes informing guests of local rules and customs. Hosts should provide guidance on building and house rules, including common spaces, waste sorting, and recycling practices. Notifying neighbors about hosting activities can help mitigate potential conflicts. Noise levels should be managed through quiet hour policies or other restrictions, and guests should be informed about rules regarding pets, children, parties, and unregistered visitors. Parking guidelines must be clearly communicated, and pet-related instructions should include exercise areas, waste disposal, and emergency contacts. Guest privacy must always be respected, and smoking areas designated or prohibited according to house rules.

Insurance

Hosts should consult insurance providers to confirm that their coverage, liability, and property protection are adequate for hosting. Not all insurance plans cover damages caused by guests, so understanding the scope and limitations of coverage is essential.

Important: Hosts are solely responsible for their conduct and compliance. OH-Stay.com does not control individual host behaviour and is not liable for their actions. Non-compliance may result in suspension or removal. OH-Stay.com is not responsible for the accuracy of information on third-party sites linked in this resource.