The Independent Authority for Public Revenue (IAPR) is proceeding with a complete “mapping” of the economic life of 690 freelancers who went “against” the presumptive taxation system in 2025, launching sweeping audits of income, deposits and living expenses. The tax authorities will proceed with extensive cross-checking of data that can go back up to five years, while under the microscope will be not only the professionals themselves but also members of their immediate family environment.
The Independent Authority’s audits will not be limited only to the taxpayers’ professional activity, such as invoices, business expenses, books and myDATA platform data. Bank deposits, safe deposit boxes, debit, credit and prepaid cards, cryptocurrencies, cash and even daily expenses such as electricity, water, telephone bills as well as tuition fees for tutoring centers and private schools will pass through a “sieve”.
At the same time, expenses for domestic and international travel will also be in the “eye” of auditors, while income or assets of spouses and children will also be examined. This information will be evaluated by the tax audit mechanism with the real risk of imposing additional taxes and fines.
However, compared to 2024, the number of appeals shows a decrease, a fact mainly attributed to the exhaustive tax audit that follows the challenge of presumptive taxation and acts as a deterrent for many professionals. It is indicative that in 2024 only 1,037 professionals challenged the presumptive taxation system, out of a total of 2,603 who had initially started the procedure, with many finally backing down and withdrawing in the face of the intensity and extent of the tax audit.
Freelancers and self-employed individuals who disagree with the tax resulting from presumptive income and have completed special codes 443-444 in this year’s tax return, through which the challenge of presumptive taxation is officially declared, must submit the special 20-question questionnaire on the myBusinessSupport platform by September 14, 2026. It should be noted that failure to submit on time automatically results in the loss of the right to challenge presumptive taxation.
The questionnaire that freelancers are called to answer
Through the detailed questionnaire, taxpayers are called to reveal a complete picture of their financial situation, declaring among other things data for:
- Personal and business bank accounts
- Investments and participations in Greece and abroad
- Any rental of bank safe deposit box
- Investments in art works, precious items and collections
- Cars, motorcycles, pleasure boats and aircraft
- Available cash
- Available cryptocurrencies
- Electricity and water supply numbers for main and secondary residences, along with corresponding expenses
- Fixed and mobile telephone accounts
- Debit, credit and prepaid cards
- Vehicle and motorcycle insurance
- Life, health and pension insurance programs
- Home insurance contracts
- Expenses for schools, tutoring centers, sports activities and nutrition
- Travel in Greece and abroad
How the audit will be conducted
According to the procedure activated with the selection of tax audit, the taxpayer is informed that the Tax Administration has the right:
- To determine their income based on any available evidence or through indirect audit techniques.
- To extend the audit to previous tax years, as well as to other taxes or tax subjects, especially when the declared data does not correspond to the taxpayer’s actual economic picture.
- The audit must be completed within twelve months from the notification of the relevant order. After its completion, a corrective tax determination act is issued, through which either additional taxes and increases will be certified or tax amounts that are not owed will be written off or refunded.
