The government’s plans and targets for increasing revenue by curbing tax evasion are outlined in the new Fiscal Plan, which the Ministry of National Economy and Finance submitted to the European Commission yesterday.

A series of digital, organisational and audit measures are planned for 2027, reshaping the audit model of the Independent Authority for Public Revenue (AADE). According to the Fiscal Plan, the objectives are to strengthen tax compliance, improve the prioritisation of audits and accelerate the transformation of tax and customs administration.

The strategy is based on making greater use of large volumes of data and risk-analysis tools, including analytical models and artificial intelligence (AI). Digitally linking information from tax returns, card transactions, assets and digital platforms can help identify discrepancies and direct audits towards areas where there are indications of risk.

The Fiscal Plan outlines seven measures:

1. Property Ownership and Management Register

The Property Ownership and Management Register (MIDA) is at the centre of the plan. The project aims to create a unified digital record of property information, enabling the tax administration to cross-check data that are currently fragmented across different systems.

2. Electronic invoicing for smaller businesses

Mandatory electronic invoicing is expected to be gradually extended to businesses with gross revenues of less than €1 million. Widening the measure will enable real-time monitoring across the market, close loopholes and grey areas, and strengthen the electronic recording of transactions, allowing more invoices to be cross-checked against the information submitted to myDATA.

3. Digital Customer Register for events

Extending the Digital Customer Register to the events sector will create an additional digital trail for transactions. Customer and sales records can be cross-checked against issued receipts and invoices, as well as cash register data, reducing opportunities to conceal revenue.

4. Upgrade of the “ELENCHOS Live” application

The “ELENCHOS Live” application, used by inspectors during on-site operations, will gain additional functions. The upgrade aims to provide faster access to available information, improve the recording of audit activities and ensure that findings are used more effectively and supported by better documentation.

5. New platform for multinational groups

AADE is developing an application for the electronic submission of the Global Information Return (GIR) and the Top-up Tax Information Return. The measure forms part of the implementation of the minimum effective tax rate provided for multinational enterprise groups under the relevant European directive.

6. Data analysis and AI-powered audits

At the heart of the plan is the use of large volumes of data through intelligent AI tools and risk-analysis models. The infrastructure includes systems for monitoring cash register transactions and the full development of Business Intelligence and Data Analytics tools.

This approach means audits will no longer be limited to identifying violations after they have occurred. Instead, they will increasingly rely on early warning indicators to enable timely, targeted and more effective inspections.

7. New tax audit and customs centres

The creation of seven new Regional Tax Audit Centres and the launch of the Thessaloniki Customs Audit Centre are planned for 2027. The new structures aim to improve the allocation of audit resources, strengthen specialisation and enhance the coordination of inspections.

At the same time, the Eastern Attica Customs Office, based in Spata, is being organised. The new structure will consolidate the responsibilities of the customs offices at Eleftherios Venizelos Airport, Lavrio and Rafina, completing the reorganisation of Attica’s customs network.

The broader restructuring also continues with the development of Tax Procedures and Customer Service Centres, Audit Centres and the myPoint network. Six model myPoint branches are already operating, with plans to expand the network to 15 locations.