The Independent Authority for Public Revenue (AADE) is proceeding with a radical upgrade of its audit mechanism, with the completion in 2026 of investments financed by the Recovery and Resilience Facility. The aim of these interventions is the full digitisation of tax audits, the strengthening of tax compliance, and a more effective fight against tax evasion and the shadow economy, according to the 2026 Unified Government Policy Plan outlining the strategy of the Ministry of National Economy and Finance.

AI and advanced data analytics

A central role in the modernisation effort is played by the adoption of an integrated Business Intelligence (BI) system with a robust data architecture and embedded Artificial Intelligence (AI). The implementation study for this system is expected to be completed in the first quarter of 2026, enabling the Authority to analyse massive volumes of data using advanced forecasting and data-mining techniques.

The upgrade of AADE’s analytical capabilities serves a dual purpose: on the one hand, improving services for citizens and businesses, and on the other, strengthening tax compliance through the early detection of suspicious transactions and violations. Delivery of the system is scheduled for the second quarter of 2026.

Near real-time monitoring of cash registers

At the same time, the existing e-send system is being replaced with a new technological solution that will allow transactions from cash registers to be monitored in near real time and transmitted directly to myDATA. The completion and delivery of the new software infrastructure, as well as the provision of the necessary support services for the audit mechanism, are expected in the third quarter of 2026.

This development is expected to significantly reduce opportunities for the non-issuance of receipts and tax documents, contributing to the shrinking of the “black” economy.

Digital monitoring of goods transportation

In the second quarter of 2026, the digital system for monitoring the movement of goods is also expected to be delivered. This system will oversee commercial vehicles and freight containers upon entry into the country and during their circulation within it. The implementation study for the system will be completed in the first quarter of the year.

The new infrastructure will enhance the effectiveness of customs controls, enabling targeted operations against smuggling and contributing to the reduction of the tax gap. At the same time, it is expected to curb the shadow economy linked to the movement of goods outside official recording mechanisms.

2026 Implementation Milestones

Information Society S.A., in cooperation with AADE, has set specific milestones for the implementation of these investments:

• 1st quarter: Completion of implementation studies for the BI/Data Analytics system and the vehicle and container monitoring system
• 2nd quarter: Delivery of both systems (BI and goods monitoring)
• 3rd quarter: Completion of the infrastructure for monitoring cash register transactions