According to AADE, the five regions with the highest rates of tax evasion were:

• Western Greece: Aetolia-Acarnania (42.07%), Ilia (47.22%), Achaia (43.61%)
• Central Greece: Attica (37.32%), Euboea (47.44%), Boeotia (34.04%)
• Peloponnese: Corinthia (54.02%), Arcadia (45.88%), Laconia (42.15%)
• Crete: Lasithi (42.77%), Chania (43.83%)
• South Aegean: Cyclades (33%), Dodecanese (39.72%)

By contrast, areas with the lowest rates of violations included:

• North Aegean: Lesbos (24.75%), Chios (22.34%)
• Eastern Macedonia & Thrace: Drama (20.65%), Xanthi (23.18%)
• Western Macedonia: Kozani (22.28%)

Tourism Sector Under Heavy Scrutiny

41% of inspections targeted tourism-related businesses — restaurants, bars, hotels, and similar accommodations — uncovering tax violations in 33.73% of cases.

Coordinated operations were also carried out based on specific intelligence, such as the “Cruise Raid” operation, where AADE inspectors raided day cruise vessels in Santorini, Kos, and other islands.

Penalties and Closures

AADE imposed fines and temporary closures of at least 48 hours on 300 businesses — mostly in restaurants and beach umbrella/chair rental sectors (69% of cases). Inspectors also found 202 cases where POS systems were not connected to cash registers, resulting in fines totaling €2,590,500.

Examples of violations include:

• Heraklion, Crete: Restaurant failed to upload 18,515 receipts worth €275,000 to the e-send platform. Penalty: fine + 4-day closure (repeat offender).
• Paros: Carpentry business failed to upload 7 receipts worth €111,000 and did not connect POS to cash register. Penalty: €33,360.85 fine + 2-day closure.
• Gytheio, Laconia: Supermarket failed to upload 5,409 tax documents worth €101,000. Penalty: fine + 48-hour closure.
• Serres: Confectionery failed to upload 13,246 receipts worth €102,229.69. Penalty: fine + 4-day closure (repeat offender).
• Pyrgos: Grill restaurant failed to upload 6,699 receipts worth €60,338.95. Penalty: fine + 48-hour closure.
• Mykonos: Folk art store failed to issue receipts for €107,000 (2021–2022) and evaded €26,000 VAT. Penalty: €13,000 fine + 2-day closure.
• Mykonos: Italian restaurant failed to issue one receipt worth €28,000 plus €4,000 VAT. Penalty: €2,000 fine + 48-hour closure.
• Katerini: Clothing retail store failed to upload 6,378 tax documents worth €35,108.71. Penalty: fine + 2-day closure.
• Santorini: Two popular beach bars failed to issue receipts worth €1,644.25 and €1,141.13. Penalty: fine + 2-day closure.
• Rhodes: Water sports business failed to issue 20 receipts worth €6,489.91. Penalty: fine + 48-hour closure.
• Paxi: Café issued 214 incorrect tax documents worth €3,672.27. Penalty: fine + 2-day closure.
• Samos: Restaurant failed to issue 14 receipts. Penalty: extended sanctions due to repeat offense + 96-hour closure.

Additional Findings

Tax evasion was also widespread in:

• Beach umbrella/chair rental businesses: closures of 48 hours in Chania, Rethymno, Rhodes, Samos, Corfu, Syros, Sifnos, Poros, and Aegina for unissued receipts worth €10,000.
• Personal service businesses: hair salons and beauty services in Attica, Thessaloniki, Patras, Larissa, Heraklion, and numerous Aegean islands were closed for 2 days due to unissued receipts totaling over €55,000.