Public Revenue Office launches campaign to register income from short-term rentals

The Public Revenue Office (PRO) has launched a campaign titled "Fair Tourism Starts with Declared Income" aimed at increasing reporting and tax payment by individuals who rent out short-term accommodation through platforms such as Booking, Airbnb, TripAdvisor or by other means. The campaign combines public information with guidance to curb the share of undeclared activity in the tourism sector.

Deadlines, obligations and how to report

PRO reminds landlords that income must be declared no later than the 10th day of the month following the month in which the payment was received, while the tax itself must be paid by the 15th. For example, if an apartment was rented at the end of June but the landlord received the payment in July, the filing deadline is August 10.

All declarations are mandatory to submit electronically. The office published step-by-step instructions and offers support through tax officers. To register income, landlords need only an active email address and a profile in the e-personal tax system; those who already use the "MojDDV" scanning profile can use the same account for filing.

"It is not the Administration's aim to punish everyone; we gain no benefit by fining all taxpayers who failed to report something. Our goal is not to catch and penalize every non-declarer. The main aim of the PRO is to raise citizens' awareness about respecting the principle of self-taxation. So the purpose is for each citizen to have personal awareness and social responsibility to meet the obligation that the law prescribes. The consequences are something additional and I would not like to comment on them. Of course they exist, but it is best that we do not reach that situation," says Gjorgji Mihailov, a tax official at the Public Revenue Office.

PRO stresses that a tax rate of 10% applies to gross income from personal income tax, while the law allows certain deductible expenses that can reduce the tax base by up to 15%. Fines for failing to comply can reach up to 250 euros and, in some cases, a criminal tax-evasion charge may follow.

Last year total earnings from private short-term accommodation exceeded 13 million euros and the PRO collected more than 1 million euros in tax. The campaign focuses on educating providers that income obtained via foreign platforms is not exempt from declaration and tax simply because the booking was arranged abroad.

Photo: press material from the event