Cases of the last five years that are of great tax interest, based on a number of specific criteria, such as cases with high delinquency and higher collectability, cases related to tax refunds or those resulting from prosecution orders, but also real estate purchases, parental transfers, donations and inheritances, are directly targeted by the auditors of the Hellenic Tax Administration.

According to ERT, high on the tax inspectors’ agenda are 885 major tax evasion cases related to bank account openings, processing of seized data and files, schemes to issue and receive fictitious tax documents, e-commerce, digital platforms, VAT fraud and intra-community trade.

In particular, these 885 cases have to do with:

– 470 cases of tax evasion investigations related to bank account openings, processing of seized data and files, schemes to issue and receive fictitious tax documents, processing of digital files, etc.

– 105 cases of investigations into the exploitation of new information and data.

– 155 cases of special investigations in the field of e-commerce, ordering platforms, intermediary platforms in the provision of accommodation services and e-business in general.

– 155 investigation cases involving VAT fraud in intra-Community transactions.

Risk analysis criteria, specific algorithms, an automated final scoring model and data from internal and external information sources available to the AADE will be applied for the screening of all cases. Cases with the highest ranking are checked on a priority basis.

The selection of cases that will be audited on a priority basis in 2024 is made by audit department, while for the Audit Centers (ACAs) of Attica and Thessaloniki by sub-directorate.

According to the general planning of the AADE, this year more than 73,000 tax audits are to be carried out with the focus on “fresh” cases, property transfers and cases of large-scale tax evasion.