The collection of overdue debts owed to the Greek state is a key objective for the Independent Authority for Public Revenue (AADE) this year, as the authority believes that among taxpayers with outstanding debts are also individuals who have the financial means to pay but “neglect” to meet their obligations.

According to the 2026 Operational Plan, AADE aims, among other things, to achieve:

• Collection of at least €3.2 billion from old overdue tax debts.
• Collection of at least €1.5 billion from overdue VAT-related debts.
• Recovery of at least €850 million from large debtors and targeted actions through the Special Collection and Enforcement Unit (EMEIS).
• Collection of €28 million from total overdue debts owed to Customs Administration. It is noted that 71% of debtors under Tax Administration and 80% under Customs Administration are already subject to compulsory collection measures.
• Processing at least 90% of debt restructuring applications submitted through the out-of-court settlement mechanisms under laws 4469/2017 and 4738/2020.
• Periodic evaluation of overdue debtors.
• Review and reassessment of at least 70% of large debtor cases covering the last five years within the year.
• A collection rate of 35% on newly overdue debts.

To increase collections, clear the debt portfolio and limit the growth of new overdue liabilities, AADE is relying heavily on modern technology and artificial intelligence.

The authority informs taxpayers about overdue debts and payment arrangements through SMS messages, emails and push notifications. At the same time, it applies the PARE methodology (Payment Capacity – Attitude – Recency – Event) to create detailed taxpayer profiles.

This system evaluates:

• the taxpayer’s ability to repay debts, by analyzing bank accounts, income and assets,
• past payment behavior,
• the age of the debt,
• and important financial events that may have affected the taxpayer’s financial capacity or behavior.

Through the Advanced Business Intelligence (BI) and Data Analytics System, predictive models using artificial intelligence and machine learning are being developed to improve debt collection targeting. The ability to impose electronic garnishments through third parties is also being expanded, while information exchanges with foreign authorities continue through International Administrative Cooperation and targeted mutual assistance requests for debt recovery.

However, operational and artificial intelligence tools are not limited to overdue debts. They are also being used in targeted audits and investigations through risk analysis and case selection for inspection. AI is additionally being utilized in big data analysis and digital cross-checking.

According to AADE, with these new technologies in its arsenal, tax audits and investigations will focus on sectors and businesses with:

• large tax gaps,
• high levels of non-compliance,
• and discrepancies between declared income and actual spending.

At the same time, the Financial Transaction Control Forces, using available systems, data and intelligence, will contribute to uncovering organized tax evasion networks, smuggling operations and customs fraud cases. They will also strengthen efforts against VAT fraud, undeclared labor, illegal financial transactions, fraudulent subsidies and grants, as well as complex financial crimes.