The creation of a «digital image» for every taxpayer constitutes the new pillar of the tax authority’s strategy to combat tax evasion. According to the Authority’s operational plan published in the Government Gazette, every available piece of information will be gathered around the tax identification number, while using algorithms, artificial intelligence and big data analysis to identify discrepancies between declared income and the actual economic activity of citizens and businesses.
Tax authority: Mass data cross-referencing and AI and big data audits
The new system will incorporate data from tax returns, banking transactions, electronic transactions and other available information sources, with the goal of forming a comprehensive economic profile for each taxpayer. For 2026, over 194,000 audits and cross-references are planned, with emphasis on illegal subsidies, as well as deposits and assets abroad. Audit services will utilize information from international data exchanges with dozens of countries, in order to identify cases of hidden capital or undeclared assets outside Greece.
At the same time, the PARE system (Payment Capacity – Attitude – Recency – Event) is being put into full operation, which will create a detailed economic profile for each taxpayer, evaluating their income and asset status, behavior in debt repayment, the chronological evolution of debts, as well as critical economic events that affect the ability to fulfill obligations to the State.
The tax authority’s target for this year is to collect revenues of 75.45 billion euros, of which 29.2 billion euros from VAT, while simultaneously pursuing the assessment of 1.5 billion euros from audits and cross-references by tax audit services. Also, the audit services will send 12,000 «assessment notices» with fines and taxes that will result from cross-references.
MIDA is coming
Based on the tax authority’s planning, the Real Estate Ownership and Management Registry (MIDA) will begin operating in the near future, the tax authority’s new digital platform for collecting and managing all data concerning real estate with ownership, use and rental details, on a unified basis. At the same time, the myData platform is being strengthened and modernized, electronic invoicing is gradually expanding to the entire market, while the Digital Shipping Document will provide real-time goods movement data. In parallel, the Digital Customer Registry is expanding beyond the vehicle sector to businesses organizing social events. Additionally, the connection of POS and cash register systems is further strengthened with new software that will monitor transactions in real time and identify unusual activity or businesses that have not complied with their obligations.
Fraud
Through the Advanced Business Intelligence and Data Analysis System, the tax authority will utilize scenarios that highlight high-risk businesses, identify suspicious e-commerce transactions and detect fraud in intra-EU trade. Tax audits will mainly target sectors with large tax gaps and significant discrepancies between declared income and actual expenses.
Audits and actions
The tax authority’s Operational Plan for 2026 includes, among others:
- 26,000 tax audits by tax and audit services
- 2,500 capital taxation audits
- 25,400 partial on-site prevention audits
- 39,300 audits and investigations by financial crime units
- 75,000 enforcement audits by Customs
- 14,800 post-clearance customs audits
- 11,000 audits using mobile X-Ray systems
- 11,060 enforcement audits using detection dogs, drones, etc.
- 3,468 partial audits utilizing POS, myDATA and intra-EU transaction data
- 690 audits for disputed minimum annual income
- 6,350 targeted audits based on risk criteria – 1,500 audits following tip-offs
Cross-referencing
In parallel, cross-references are planned to identify undeclared income from short-term rentals, undeclared real estate transactions, unreported property transfers, as well as audits of deposits in domestic and foreign banks. Under scrutiny will also be taxpayers who don’t declare assets abroad, those showing zero VAT declarations despite their activity, as well as notaries for checking tax identification numbers of deceased taxpayers during E9 form pre-completion.
Overdue debts
On the overdue debt front, the tax authority’s plan provides for:
- Collection of at least 45% of overdue debts from taxpayers showing overdue debts for the first time.
- Collection of at least 3.2 billion euros against old overdue debts from taxpayers – Collection of at least 850 million euros from major debtors
- Collections of 28 million euros from overdue debts to Customs Administration
- 35% collectability on new overdue debts from taxpayers.
55,000 phone notifications
The plan also provides for at least 55,000 phone communications with taxpayers, aimed at informing them and ensuring their compliance with obligations. In parallel, at least 3,400 visible partial on-site audits will be conducted nationwide. Compliance actions include targeted interventions in businesses in specific sectors for starting or changing activity, interventions with taxpayers having «fresh» overdue debts, as well as reminders to small debtors from previous years. Particular emphasis is placed on data cross-referencing, such as zero VAT declarations for 2025 despite business activity, pre-filled salary and pension codes, retroactive salary declarations, as well as incoming information from foreign tax authorities.
