By Chrysostomos Tsoufis

The only significant tax increase found in the draft 2025 budget tabled in the House is that of the climate crisis resilience fee. The lift decided by the government with the increased rates is expected to bring €405 million to the public coffers.

In hotels and in the high demand period from April to October, the hotel fee will be as follows:
For 1-2 stars from €1.5 to €2
For 3 stars from €3 to €5
For 4 stars from €7 to €10
For 5 stars from €10 to €15

Regarding the short-term rental from April to October, it increases from €1.5 to €8. In the winter season from November to March the fee will be from €0.5 to €2.

The fee is charged per night and is paid exclusively electronically through monthly declarations which are submitted by the last day of the month following the month in which proof of collection of the climate resilience fee was issued. AADE has updated a question and answer form for those liable to pay the fee for the use of the myAADE service.

1. What should I do to submit the above statement?

For already registered users, no registration process is required, but the passwords (username and password) already used are valid. Legal Entities registered in the online services or re-certified must authorize a natural person as a representative or accountant or accounting firm to submit a statement from the application of myAADE authorizations. Natural Persons who have registered in the online services or have been recertified, if they wish to have the declarations submitted by an accountant or
accounting office, they should authorize the accountant or accounting office from the implementation of the authorizations.

2. Can I submit late returns through the myAADE service?

Yes. You can submit initial on-time and late financial year returns from 01-01-2024 onwards. The climate resilience fee replaces the accommodation tax, per daily use and per room or apartment. Also, the submission of overdue declarations for uses up to 31-12-2023 for the residence tax is done through the same application.
Any amending declarations are submitted ONLY through the “My Requests” Digital Reception and Request Management Application.

3. If I finalize a statement and find a mistake, can I correct it?

No. After the Final Submission of the Declaration you cannot delete or correct it. You should contact the competent DOU, submitting the supporting documents, in order to have it corrected.

4. What happens when the due date has passed without the durability fee having been paid?

If the date of submission of the fee has passed, the provisions of articles 53 and 54 of Law 4987/2022 relating to fines, interest on the tax code debt shall apply

5. Can I save the statement and finalize it later?

Yes. The user can, from the beginning of creating a statement, save it temporarily, at any stage before submitting it, by selecting “Temporary Storage” from the menu.

6. Who is responsible for submitting the declarations in the application?

According to the provisions of article 30 of Law 5073/2023 (A’ 204), TAKK is subject to:
a) the main hotel accommodation
b) the rented furnished rooms apartments
c) properties available through short-term
d) self-catering accommodation tourist furnished mansions (villas)

DECLARATION REGISTRATION PROCEDURE

From the ‘Tax services’ menu, ‘Fees and Special Taxes’, select the ‘Climate Crisis Resilience Fee Performance Statement

You then select the property category for which you are required to submit a declaration.

-The first category concerns hotel accommodation, and obligees are only pretentious. Specifically, you enter the number of businesses – total number of available rooms, beds and rooms used in use (mandatory entry fields).

-The second category of real estate is the rented furnished rooms or apartments and the debtors are only pretentious. Specifically, you enter the number of businesses – total number of available rooms, beds and rooms used in use (mandatory entry fields).

-The third category of real estate is the real estate available through short-term lease and the obligees are business owners and natural persons who do not have an obligation to start a business (for up to two properties). Specifically, enter the number of businesses and in case there is no obligation to start, fill in 0 (zero) – total number of available rooms, beds and rooms used in use (mandatory entry fields).

-The fourth category of real estate is the self-serviced accommodation-tourist furnished mansions (villas) and only business and natural persons are liable. In particular, enter the number of businesses – total number of available rooms, beds and rooms used in use (mandatory entry fields).

Free stays do not incur the climate resilience fee. The total number of daily uses also includes the FREE ones.

To calculate the tax at the end, the free ones are deducted from the total of daily uses.