Three new digital “weapons” are being added to the quiver of the AADE, strengthening its strategy to combat tax evasion and enhance tax compliance in Greece. The Independent Public Revenue Authority, with the aim of integrating modern technologies in the tax process, is implementing three innovative digital tools that enhance transparency and the immediate recording of business transactions.

These tools, which are being activated in stages, include: the digital customer register for businesses in the automotive sector, mandatory electronic invoicing and digital monitoring of the movement of goods. Each measure aims to improve the monitoring of transactions, offering real-time control possibilities and creating a more transparent business environment. These changes are expected to benefit both businesses and the wider Greek economy.

1. Digital Customer Logbook in the Automotive Sector

From 1 July 2025, the digital customer log will become mandatory for businesses in the automotive sector. The measure applies to repair shops, garages, car washes, car rental businesses, as well as alarm and sound system installation shops.

The process is simple: the professional scans the vehicle’s license plate via a mobile phone and enters the data into the digital platform. Upon completion of the transaction, he adds the documents (invoice or receipt), along with the date and time. This gives the AADE an immediate overview of the transactions and the possibility of audits.

The pilot implementation of the measure revealed significant rates of tax evasion in the industry: garages recorded 67%, car washes 60%, and car parks 41%. The full implementation of the digital customer register is expected to significantly reduce these discrepancies.

A fine of €100 is foreseen for each infringement or delay in data submission. Exemptions apply to certain businesses, such as those in leasing and specialised services.

2. Mandatory electronic invoicing

Another key step in enhancing tax transparency is the universal implementation of electronic invoicing. The AADE is planning a gradual mandatory implementation, initially by the largest companies.

Electronic invoicing allows real-time monitoring of transactions and immediate detection of irregularities. It has already been approved by the Commission and is considered critical to narrowing the VAT deficit, which fell from 29.1% in 2017 to 13.7% in 2022 — with estimates of a further reduction to single digits in 2023.

The integration of the data into the myDATA system ensures data accuracy and simplifies the process of submitting VAT returns via pre-filled forms. This makes it easier for businesses to comply with their obligations, while the tax administration has more tools to detect fraud immediately.

3. Digital Waybill

The third tool concerns the mandatory digital tracking of the movement of goods through the myDATA platform. From June 2025, businesses with an annual turnover of more than 200,000 euros will be required to transmit their movement data. From 1 December 2025, the obligation is extended to all businesses.

This allows the AADE to monitor deliveries and transfers in real time, carry out cross-checks and detect infringements. Interfacing cash registers and POS with myDATA enhances transparency by automatically recording every transaction.

In this way, the effort to reduce tax evasion, particularly in the VAT sector, is strengthened and undeclared transactions are reduced.