The Independent Authority for Public Revenue (AADE) is launching a digital “net” over properties, vehicles, and business activities next month with the activation of three new services.

These new services will allow AADE to conduct real-time digital checks using cutting-edge technology. According to AADE’s plan, September will see the ambitious creation of a large database containing all property details in the country, whether for personal use or rental. This database will link to urban planning and land registry records, enabling immediate cross-checks at multiple levels.

Additionally, stricter penalties for uninsured vehicles and drivers who evade paying car taxes will be enforced. A new application concerning the digital client list, which will monitor activity in professional offices, is also under development.

The specific AADE services that will be activated in September include:

“Mega-File” for Properties: Next month, a new electronic database is set to be operational, containing detailed information not only on properties owned by taxpayers but also on properties they lease. This new electronic archive, called the “Property Ownership and Management Registry,” will include details from the electronic “asset register” based on submitted E9 declarations by individuals and legal entities. It will also contain all rental information, requiring owners to declare if they rent out their properties, while tenants must disclose the properties they rent and the amounts of monthly and annual rents they pay. The registry will be linked with Land Registry data.

Scanner and Cross-Checks for Uninsured Vehicles and Taxes: Starting in September, AADE will be able to digitally identify owners of vehicles on the road without insurance, without passing inspection (KTEO), or with unpaid road taxes. Cross-checks on vehicles will be conducted through a special platform developed in collaboration with the General Secretariat for Information Systems and Digital Governance. Checks will be conducted biannually, and fines for violators will start at €250 and can reach up to €30,000 for repeat offenders. The checks will be carried out using scanners on the road, with special tablets available to inspectors.

Digital Client List: In September, the digital client list will be activated, a mandatory digital client book that certain professional sectors will be required to maintain, such as:

• Vehicle Service Businesses: garages, electricians, tire shops, body shops, spare parts sales, parking lots, car washes, car rentals, new/used car sales.
• Event Businesses: banquet halls, catering, event planning (weddings, baptisms), travel, entertainment, decoration.

This is essentially the modern digital version of the additional books that thousands of professionals were required to keep until 2012. These books recorded everyone who entered the business premises, and a service receipt had to be issued with each customer entry. With the digital client list, professionals will be required to maintain it for inspection and cross-checking purposes. The number of clients each professional serves will be recorded and compared with the number of service receipts issued, which will be registered in the myData electronic books. A low number of clients declared by the professional will raise a red flag with AADE and trigger an on-site inspection.

GEMI – Tax Office Link: A new application launching next month will automatically update AADE from the General Commercial Registry (GEMI) on any changes or modifications, aiming to detect unusual capital increases or changes in shareholder composition. With this link, the tax office will receive detailed information on administrative changes, share or capital transfers, and any actions by executives, making it easy to identify businesses that have not submitted tax returns.

Digitization of the Process for Appointing a Tax Representative: With the new service, a taxpayer, whether an individual, legal entity, or legal entity resident in Greece or abroad, can appoint a natural or legal person, a Greek tax resident, as their tax representative to comply with formal obligations arising from the tax procedure code