With targeted audits and extensive cross-checks of myDATA and data from courier companies, auditors from the Independent Public Revenue Authority identified, in the first half of 2024, more than 52 businesses that make sales online but do not declare the revenue from them, as they do not issue the relevant invoices or receipts.
Once the AADE system – based on data from the above three sources – identifies suspicious behavior, auditors simultaneously use data from the internet and from opening bank accounts. These 52 companies had concealed more than EUR 18.5 million in taxable assets.
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Indicatively, the most typical cases:
A limited partnership in northeastern Attica, with the activity of retail trade of electric household appliances, in the years 2018-2021, did not issue 80,200 tax documents, concealing taxable material of EUR 3 million, plus VAT of EUR 720,000.
A general partnership based in the Region of Central Macedonia and operating in the retail trade of lighting fixtures via the internet, in the years 2019-2023, did not issue or issued incorrectly 8,000 tax documents for sales outside the EU, concealing taxable amount of EUR 2.8 million.
A sole proprietorship in the Western Sector of Athens, with the activity of operating passenger cars, in the years 2018-2021, did not issue 26,300 tax documents, concealing a taxable amount of EUR 2 million, plus VAT of EUR 400,000.
A natural person in the Regional Unit of Kavala, without starting an activity, in the years 2018 – 2021, did not issue 2,920 tax documents for internet sales, concealing a taxable amount of 274,000 euros, plus VAT 66,000 euros.
A natural person in the Regional Unit of Thessaloniki, without starting an activity, in the years 2019 – 2021, did not issue 1,795 tax documents for internet sales, concealing a taxable amount of 95,000 euros, plus VAT 23,000 euros.
A sole proprietorship based in the Central Sector of Athens, with the activity of trading clothes, in the years 2018-2022, did not issue an unspecified number of tax information, concealing a taxable amount of 2.13 million euros.
A one-person limited liability company based in the Regional Unit of Thessaloniki, with the activity of retail trade of clothing, in the years 2018-2021, did not issue tax information, concealing taxable material amounting to 870,000 euros and not paying VAT of 210,000 euros.
A sole proprietorship, based in the Regional Unit of Thessaloniki, with the activity of retail trade in cosmetics and toiletries by mail or via the internet, in the years 2018-2021, did not issue 5,400 tax documents, concealing taxable material worth 240,000 euros, plus VAT of 57,500 euros.
A limited partnership, based in the Northern Sector of Athens, with the activity of trading jewellery, in the years 2019-2022, did not issue tax documents, concealing a taxable value of 661,000 euros.
A sole proprietorship, based in the Central Sector of Athens, whose activity is the manufacture of jewelry products, in the years 2019-2023, did not issue 1,631 tax documents, concealing taxable material of 483,000 euros, and not paying VAT of 33,000 euros.
