The major tax evasion findings uncovered by Greece’s Independent Authority for Public Revenue (AADE) through audits in the automotive sector are accelerating the expansion of the Digital Client Registry to additional business sectors. The next wave of industries to be covered includes tourist accommodation businesses such as hotels and rental rooms, wedding and event venues, lighting and sound equipment companies, and catering firms.
According to AADE’s planning framework, the measure is set to be gradually extended by the end of 2026 to all professionals providing services in the healthcare, beauty, education, and legal services sectors. The selection of these particular industries is no coincidence — they are all sectors where a significant portion of transactions continues to be conducted in cash, making tax oversight considerably more difficult.
Through the Digital Client Registry, AADE gains the ability to monitor business activity in real time and cross-reference customer data against receipts and invoices submitted to the myDATA platform, thereby identifying cases of concealed transactions.
The core objective of the system is to directly link a customer’s presence at a business with the obligation to issue a receipt or invoice. In the event of an on-site inspection, if a customer is found on the premises without having been previously logged in the Digital Client Registry, the business owner faces penalties — and the incident may trigger a broader tax audit.
At the same time, AADE is using the system’s data to analyze business transaction activity. Unusually high customer traffic that is not accompanied by a corresponding volume of tax documents submitted to myDATA can lead to targeted audits.
Equally significant is the cross-referencing of Digital Client Registry data with records from the digital work card system. For example, if a business shows high customer traffic while digital work card data indicates only a limited number of employees on shift, a red flag is raised for potential undeclared labor and an inspection is initiated.
Sweeping anti-tax evasion audits powered by the Digital Client Registry
The first results from the implementation of the Digital Client Registry in the automotive sector — covering repair shops, body shops, paint shops, car washes, parking facilities, vehicle and spare parts dealerships, and car rental companies — demonstrate that the new system has become a key tool for identifying businesses with a high likelihood of tax violations.
In 2025, 949 targeted audits were carried out, with violations detected in 505 businesses, placing the overall violation rate at 53.2%. A total of 5,882 violations were recorded, including 1,095 cases of failure to transmit receipts to AADE, 1,026 cases of non-issuance or inaccurate issuance of receipts and invoices, four violations related to failure to present tax documents, and a further 3,753 other tax violations. The total concealed transaction value exceeded €100,000.
Audit activity has not only continued but has intensified further into 2026. So far, 1,145 targeted audits have been conducted, with 693 revealing violations — pushing the violation rate to a notably high 60.5%. These figures confirm that digital cross-referencing is now guiding tax inspectors with greater precision toward high-risk businesses.
In total, across sectors linked to vehicles and transportation, 6,292 violations have been recorded, with fines imposed already reaching €500,000. Additionally, twelve businesses have been handed two-day operating suspensions as part of the sanctions provided for under tax legislation.
