An extensive operational plan includes more than 40,000 inspections in tourist hotspots, islands, and areas with high economic activity — plus significant penalties for violators.

As summer approaches and tourist activity ramps up, Greece’s Independent Authority for Public Revenue (AADE) is entering high alert. At the core of this effort is a sweeping operational plan aiming to carry out over 40,000 inspections in tourist destinations, islands, and regions with intense economic traffic. The dual objective: combat tax evasion and track down seasonal businesses that appear for a few months and disappear without paying their due taxes.

The plan, already being gradually implemented since late May, unfolds on a daily basis with inspections scheduled morning, afternoon, and evening—even on holidays.

Live Coordination & Cutting-Edge Digital Tech

The operation’s “nerve center” will be the AADE Operations Room, where real-time coordination will take place. Inspection teams will transmit live updates — photos, videos, and on-site reports — to enable the rapid detection of irregularities.

For more complex missions, drones will be deployed to monitor business activity before inspectors arrive. These aerial views are especially crucial in hard-to-reach or crowded locations, enhancing the targeting of checks.

At the same time, particular focus is placed on the “ELEGXOSlive” app, which is installed on inspectors’ tablets. This tool provides immediate access to a business’s tax profile and allows real-time cross-checks with declared revenues, VAT filings, and other digital records stored by AADE. Inspections conclude with an on-the-spot issuance and delivery of a written notice to the business.

Undercover Checks & “Tourist-Inspectors”

The plan also includes covert inspections. Tax officers disguised as tourists will visit restaurants, rental accommodations, beach bars, and other seasonal businesses to see whether receipts are being properly issued. This method has proven highly effective in recent years, especially in tourist destinations with high seasonality.

Reinforcement of Local Tax Offices & Regional Coverage

To meet increased demand, AADE has reinforced key local tax offices (DOY) in tourism-heavy areas for July, August, and September. These include the tax offices of Mykonos, Santorini, Rhodes, Kos, Corfu, Chania, Zakynthos, Paros, Naxos, Heraklion, Syros, and others on both mainland and island regions with high tourist influx.

Sweeping Inspections & Penalties

Inspectors will focus on several areas, including:

• Whether receipts are issued properly and VAT rules are followed
• Tax record compliance
• Businesses’ past tax behavior
• Signs of “shell” or temporary businesses that vanish after the season

When violations are found, immediate sanctions are enforced:

• 48-hour closure for not issuing over 10 receipts or transactions without receipt exceeding €500
• 96-hour closure for repeated violations within the same or following year
• 10-day closure for multiple repeat offenses within two tax years
• An additional 10-day closure for violating seals on shut-down establishments

AADE’s message is clear: tax compliance is not just a legal obligation, but a pillar of fair market practices, especially in peak economic seasons. Tourist businesses are urged to operate transparently and responsibly, not only for the state but in respect to healthy competition.