On October 26, 2026, Georgios Pitsilis, Governor of the Independent Authority for Public Revenue (AADE), issued Decision A.1227/2026 (Απόφαση Α.1227/2026), published the same day in the Government Gazette as FEK B 6467/26.10.2026. Sole Article, paragraph 1, extends the filing deadline for short-stay declarations (Δηλώσεις Βραχυχρόνιας Διαμονής) under decision POL. 1187/2017 (ΠΟΛ.1187/2017, FEK B 4232) where the guest departed, or the short-term letting was cancelled, from September 1, 2026 through September 30, 2026. The deadline that expired on October 20, 2026 runs until November 13, 2026. The decision takes effect from its publication in the Government Gazette.
Natural persons letting property in Greece on a short-term basis, Greek companies and other legal entities that let short-stay property, and property managers who file the short-stay declaration for those lettings must file those September 2026 declarations by November 13, 2026, or a September 2026 short-stay declaration that is still unfiled after November 13, 2026 is out of time under AADE decision A.1227/2026. Declarations for other months stay on the POL. 1187/2017 timetable. The decision sets no new fine.
- Instrument : AADE Decision A.1227/2026 (Απόφαση Α.1227/2026), moving one filing window of POL. 1187/2017
- Previous date : October 20, 2026
- New date : November 13, 2026
- Scope of the delay : short-stay declarations with a guest departure or a cancellation from September 1, 2026 through September 30, 2026; other months are outside the extension
- Legal act : AADE Decision A.1227 of October 26, 2026
- Official source : the same AADE decision page, published as FEK B 6467/26.10.2026
What changes in the timeline
Sole Article, paragraph 1, moves one date. Declarations of short-term stay whose guest departure date, or whose cancellation date, falls from September 1, 2026 through September 30, 2026, may be filed until November 13, 2026. The extension runs from the expiry of the original deadline, which recital 5 fixes at October 20, 2026, the day liable persons met digital-filing failures on the AADE system.
The decision was signed in Athens on October 26, 2026 and, under Sole Article, paragraph 2, applies from publication in the Government Gazette on that date. It does not reopen a window by a stated number of days counted from publication. It sets a calendar end date: November 13, 2026.
| Obligation | Previous date | New date |
|---|---|---|
| Short-stay declaration for a departure or cancellation from September 1, 2026 through September 30, 2026 | October 20, 2026 | November 13, 2026 |
What does NOT change
The decision amends no rule of POL. 1187/2017 other than this filing date. A short-stay declaration whose departure or cancellation date sits outside September 1, 2026 through September 30, 2026 is not given the November 13, 2026 date. Those filings stay on the timetable POL. 1187/2017 already sets.
The content of the declaration is untouched: the decision does not add a field, drop a field, or change who is the liable person. Recital 1 keeps the existing legal bases, including article 111(10) of Law 4446/2016, articles 21, 39, 39A and 40(4) of Law 4172/2013, the VAT Code (Law 5144/2024) and the Public Revenue Collection Code (Law 4978/2022). Recital 6 states that the decision causes no expenditure against the AADE budget. It states no new penalty amount.
Who benefits and who does not
The extension is written for the liable persons who could not complete the digital filing on October 20, 2026. In practice that is natural persons letting property in Greece on a short-term basis, Greek companies and other legal entities that let short-stay property, and the property managers who file the short-stay declaration for those lettings, when the stay they are declaring ended, or was cancelled, in September 2026.
A host or manager whose only unfiled stays ended in another month does not receive this date. A person who already filed the September 2026 declaration on or before October 20, 2026 has nothing further to file under this decision. Platforms are not given a separate deadline: the act speaks to the liable persons and to the managers who submit for them.
What to do
- List every short-stay with a guest departure, or a cancellation, from September 1, 2026 through September 30, 2026 that has no accepted declaration.
- File each of those declarations on the AADE digital service by November 13, 2026, including any submission that failed on October 20, 2026.
- Leave declarations for departures or cancellations outside that September window on the POL. 1187/2017 timetable.
- Keep the property manager's filing mandate aligned with the host or the legal entity that is the liable person.
- Do not treat November 13, 2026 as a waiver of the declaration, or as a new fine: A.1227/2026 only moves the September 2026 filing date.
Continuous per-jurisdiction monitoring on Obsidian surfaces a filing-date change of this kind when the decision is published in the Government Gazette.
