Regulatory STR Framework

The regulation of short-term rentals (STRs) in the European Union is shaped by a complex framework of EU laws designed to harmonize the Single Market and ensure fair competition across Member States.

While many of these measures target online STR platforms, they have far-reaching implications for all STR providers — from private hosts to professional property managers.

STR providers are already subject to several key pieces of EU legislation, including:

1

The STR Regulation (applicable from May 2026), which sets out rules for data collection and transparency.

2

The Services Directive, requiring that local STR restrictions be justified, proportionate, and non-discriminatory.

3

DAC7 (in force since January 2024), which strengthens tax reporting obligations for STR income.

4

The Digital Services Act (DSA), obliging professional STR providers to display clear and accurate information to consumers and re-enforcing a no-monitoring obligation principle to online platforms.

5

The VAT in the Digital Age (ViDA) reform (from July 2028), which will reshape VAT treatment for online STR transactions.

6

The General Data Protection Regulation (GDPR) and consumer protection laws, ensuring privacy and fairness in the digital marketplace.

7

The Energy Performance of Buildings Directive (EPBD), requiring STR providers to present valid energy performance certificates and progressively upgrade their properties to meet stricter energy and renovation standards.

Together, these measures show that STRs are already deeply embedded in the EU regulatory framework. The STR industry has made — and continues to make — significant progress in meeting these obligations, demonstrating a strong commitment to legal compliance, sustainability, and positive economic impact across Europe.

Despite this extensive EU-level regulation, STR accommodation providers must still navigate a patchwork of frequently changing local, regional, and national rules, which often add layers of complexity to operating across borders