The Independent Authority for Public Revenue (AADE) is gearing up for a relentless “hunt,” thorough “combing,” and surprise phone calls in 2025, launching a wave of 184,100 tax and customs audits. The goal is to crack down on tax evasion, smuggling, and taxpayers who, for the first time, show discrepancies or delays in their filings.

The tax office will also target outstanding debts, real estate, and hidden bank deposits. AADE has set an ambitious collection goal of at least €3.7 billion in overdue debts while also launching a telephone “chase” with 60,000 warning calls to delinquent taxpayers who “forget” their obligations!

AADE’s operational plan for 2025 includes 43,000 partial on-site inspections in high-risk areas or sectors, aiming for at least a 30% violation rate. Additionally, 900 special investigations into VAT fraud networks and 87,000 anti-smuggling inspections by Customs will be conducted.

The DEOS Team and New Digital Tools

The DEOS team will play a key role, leveraging the BANCAPP system to uncover undeclared deposits, stocks, bonds, and other assets. At the same time, the Digital Shipping Invoice, e-invoicing, and digital customer records will significantly enhance the interconnection of cash registers with POS systems, drastically reducing tax evasion.

The Special Forces Center for Tax and Customs Audits (DEOS) will operate continuously, coordinating actions through a central operations hub with live access to images and audio from field operations, utilizing drones and GPS to monitor boats and fuel tankers.

Tax authorities estimate that “black money” continues to circulate in real estate transactions despite existing bans. Consequently, at least 500 targeted audits will be conducted on asset purchases made with cash. Preventive audits for receipts will reach 43,000, with a strong focus on the tourism sector. Additionally, 3,250 international e-commerce packages will be inspected, while cases nearing the statute of limitations will be prioritized with at least 10,000 administrative tax enforcement actions.

Key Actions in AADE’s 2025 Plan

• 28,500 targeted tax audits, including 20,300 on tax periods, 4,200 on VAT refunds, and 1,500 on corporate income tax refunds.
• At least 2,500 audits on real estate transactions, inheritances, donations, and parental grants.
• 9,218 partial audits based on POS, myDATA, and intra-community transactions cross-checks.
• 9,500 audits on cash purchases.
• 1,000 audits on disputed imputed income assessments.
• 6,082 due diligence audits on high-risk businesses.
• 2,000 audits based on rulings and 1,500 from intelligence reports.
• 13,700 customs document inspections.
• 73,400 anti-smuggling audits by Customs.
• 18,000 partial on-site preventive inspections.
• 4,000 targeted on-site audits in high-risk areas.
• 15,600 on-site inspections via inflow-outflow monitoring systems and “Appodixi” app.
• 1,200 specialized audits in high-risk sectors.
• 800 audits on businesses with delayed 2022 filings.
• Utilization of myDATA data to identify zero VAT declarations from 2023.
• Detection of undeclared real estate transactions from 2019.

Pressure on Debtors

At the same time, AADE is increasing pressure on debtors: 71% of taxpayers with overdue debts will face enforced collection measures, while the 2025 collection plan aims to recover €3 billion from old debts and €700 million from large debtors specifically.

Taxpayers showing late payments or overdue debts for the first time will be closely monitored, with an objective to recover at least 40% of new debts and ensure compliance from 54% of these individuals. Additionally, a barrage of 60,000 phone calls is planned to remind and inform debtors about their tax obligations.

To enhance audit targeting, AADE is reinforcing its electronic cross-checking mechanisms, which are expected to generate at least 10,000 administrative tax assessment actions.

Overall, AADE aims to generate €71.6 billion in revenue from taxes and other sources, of which €26.6 billion is expected from VAT.

New Tools

Among the main initiatives planned for 2025 are:

• Establishment of the Large Taxpayers Audit Center (KEMEF)
• Centralization of Customs Audits (TEK)
• Development of a Digital Customer Records App for the vehicle and event venue sectors

The Digital Shipping Invoice will be expanded with new features to monitor goods transportation via QR Code scanning, while the inflow-outflow system will be fully implemented for fuel transport by tankers and maritime vessels.

Additionally, upgrades are planned for the fuel movement tracking system for tankers and ships, the integration of customs services into the Electronic Seizure System, and the expansion of the ELEGHOSlive app for partial on-site inspections.

Another innovative project involves developing a digital application to record the seizure of excise-taxed products, including alcohol, tobacco, and energy products.

AADE is placing significant emphasis on system interoperability, connecting its real estate database with the Greek Land Registry and implementing digital license plate verification.

Finally, major efforts are being made to automate fine enforcement for VAT and tax violations, as well as to establish the Real Estate Ownership and Management Registry (MIDA), which will streamline processes for both tax authorities and citizens.