You may wish to let your house out as holiday rental accommodation; if so you must be licensed. You are required, under Greek law, to obtain a G.N.T.O/E.O.T. license if you receive any income from your house as a holiday rental.
If your house is rented out on a long term basis, ie longer than 3 months, to a single party, the G.N.T.O license is not required as this is not classed as holiday rental. However, you are required to declare any rental income, from your house, on your Greek tax return.
G.N.T.O licenses are issued by the Greek National Tourist Organisation (G.N.T.O). To obtain a license a number of criteria must be met. The building must conform strictly to its building plans, and rooms must conform to set minimum measurements.
Any holiday rental property with a swimming pool also has to meet extra, strict, standards. For instance, the pool must have depth markings and warning signs; if its depth exceeds 1.70m a lifeguard should be on duty. In the event of accidental injury to a holidaymaker in your pool, if unlicensed, you are liable for prosecution and perhaps imprisonment.
Anyone found guilty of letting out unlicensed holiday rental property can face heavy fines and possible deportation.
Obtaining a G.N.T.O / E.O.T. license
You are first required to submit, to G.N.T.O., a number of architectural and structural documents pertaining to the property to be licensed. Normally, this should be done by the architect or civil engineer who drew up the plans. These documents are then stamped and deposited with G.N.T.O.
G.N.T.O. will then arrange to view the property, with you, to ensure that it conforms to the plans. On approval of the plans, you are then required to submit a secondary set of documents pertaining to yourself. In effect, registration with G.N.T.O. is the registration of a business.
This depends largely on your architect or civil engineer; who may charge anything up to 5,000€ to supply the relevant papers. It is necessary that you have the cooperation of an architect or civil engineer to get the process underway and follow the subsequent long paper chase. If you are not resident in Greece, and/or do not speak Greek, you will need to appoint and pay someone to carry out the process and liaise with G.N.T.O. on your behalf. This can be your lawyer, architect or civil engineer, or other qualified agent.
Nb This is not a quick process; it can sometimes take months to complete.