Surprise checks in hotels and AirBnB - Tourism Sector Plan 2026. Verification of employees, salaries and turnover

All structures operating in the tourism sector will be targeted by the 2026 sectoral plan, which will be implemented by the General Directorate of Taxes.
The plan aims to increase the formalization and administration of income in hotels, guesthouses, apartments, agritourism, restaurants, cafes, fast-food, nightlife, as well as umbrellas, sun loungers, and water activities certified by AKB.
Regarding the control of structures, general verifications are foreseen related to the registration with the Central Bank and the tax authority of entities; Active fiscalization and issuance of invoices; Verification of employee declarations; Display of prices in visible places and Documentation of ownership and lease.
On the other hand, unannounced checks are foreseen for staff, aiming to identify undeclared employees in order to reduce informality. The real payroll will be verified against the declarations, using the indicative salaries determined by taxes for this sector.
Also, in this regard, the analysis of daily rental structures such as apartments or villas on Booking and Airbnb is foreseen, as well as the identification of unregistered seasonal work.
These checks will be carried out in cooperation with the Labor Inspectorate.
To achieve the expected results, the tax administration will undertake coordinated tax audits and relevant investigations; Booking/Airbnb monitoring before and during the season; Follow-up of tax evasion cases for investigation; Blocking of billing devices when violations are detected, as well as cooperation with law enforcement agencies and the prosecution.
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