Based on Article 53 of 4389/2016 (Government Gazette A'94), hotels now have the following Accommodation Tax, with an effective date of 1/1/2018.
Accommodation Tax is imposed per night and per room in all hotel accommodations in the country. No charge exceptions or maximum number of nights that will be taxed have yet been provided.
Law 4389/2016 Article 53 / Accommodation Tax
1. A tax is imposed in favor of the State, called "Residence Tax" in accordance with the provisions of this article.
The accommodation tax is imposed per daily use of the room, suite, apartment or single residence:
a. In main hotel accommodations of sub-case aa' of case a' of paragraph 2 of article 1 of Law 4276/2014 (Gazette A' 155), as follows:
- 1-2 stars – €0.50
- 3 stars – €1.50
- 4 stars – €3.00
- 5 stars – €4.00
b. In furnished rooms for rent - apartments of sub-case cc' of case b' of par. 2 of article 1 of law 4276/2014, €0.50 per night.
2. The residence tax is imposed by the businesses of the previous paragraph upon the issuance, in accordance with the applicable provisions, of the tax item, and is paid to the Tax Administration through monthly declarations, which are submitted by the last working day of the month following that of the issuance of each tax item. Accommodation tax is not imposed in the case of free provision of accommodation services by the above businesses.
3. At the end of the Annex to Law 4174/2013 (Gazette A' 170), as in force, the phrase "Residence Tax" is added.
4. By decision of the Secretary General of Public Revenue, the type and content of the return declaration for this special tax, the time and procedure for its imposition and return, as well as any other necessary details for the application of this article, are determined.
5. The provisions of this article apply from 1.1.2018 for tax information issued from that date onwards.
The solution to the issue of including the new Accommodation Tax in your unit's documents is in the final stage of implementation by the HiT SA and already includes everything that is required by POL 1015 / FET 02-02-2018, mainly the issuance of a special element with the simultaneous indication of the APY / TPY document number relating to the stay, so that data can be cross-checked.
Our company is in constant contact with the competent bodies and is constantly submitting specific proposals to find a practical implementation that will not create a problem in the operation of the Hotels, but at the same time will allow the requirements of the new law to be met by the AADE.
Now, in all PMS of our company [protel Hotel Software, ermispro Hotel Software] the new Tax is stored in the new field that corresponds to it and not in a section of type 'Extras'Each entry will be accompanied by automated printing of the form "Residence Tax Return Declaration".
Also, for your convenience in the event of a tax audit, it is available special related report by printing a list which will include - among other things - the following elements:
- Date [From… to…]
- Total Number of Daily Charges
- Total Number of Free Daily Charges
- Total Number of Taxable Daily Charges, etc.
Any solution that has already been given or will be given until the final completion of this project is temporary and its validity ceases upon the publication of the final implementation, which will take place here, on our website.
We remain at your disposal for any questions.
Download here the file with the Accommodation Tax Management Instructions, depending on the application that you use.
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