A barrage of new measures against tax evasion will be implemented by the Independent Authority for Public Revenue in 2025.

However, starting from December of this year, 2024, a new myDATAapp will be launched, allowing businesses and professionals to issue and transmit receipts (such as invoices and retail receipts) directly to the myDATA platform via smartphone or tablet.

For 2025, the AADE is planning the gradual launch of a series of new digital tools aimed at further modernizing the tax administration and combating tax evasion. Additionally, a special unit, the DEOS unit of the AADE, will be established and take action by conducting market inspections.

The definitive timeline is as follows:

• From January 1, 2025, it will be mandatory for businesses to report all their income and expenses in myDATA. In theory, no expenses will be deductible unless they are sent to myDATA. Already, with the current implementation of myDATA, the government collected around 800 million euros in corporate income taxes in 2025, which had previously evaded state coffers.
• In January 2025, the Digital Customer Registry will also begin operation. The Digital Customer Registry essentially acts as a digital customer book, which will be required to be maintained by specific categories of freelancers and professionals. It will be monitored by the AADE in real-time online, with the ability to cross-check and compare data with similar businesses. The Digital Customer Registry will start with sectors like car repair shops, auto body shops, car washes, and parking areas, and will expand to other sectors within 2025.
• At the beginning of 2025 (instead of the originally announced December 1, 2024), the mandatory implementation of the Digital Shipping Note will begin. With the Digital Shipping Note, businesses will be required to issue digital transport documents and transmit their data to the myDATA digital platform. This will allow the tax authorities to have a complete view of the product being transported at all stages of the movement.
• From July 2025 onward, the universal expansion of the Electronic Invoice is expected, which is already being used by thousands of businesses. Its use is set to become mandatory across all market sectors. Athens has submitted a request, which is expected to be approved by the European Commission, for this significant initiative to begin in the second half of next year.

Additionally, in the area of inspections, a special body named the Economic Transactions Control Forces (DEOS) will be established. A joint operational infrastructure will be created for the special tax and customs forces of the AADE, which handle the most challenging cases of tax evasion and smuggling.