Bank deposits, POS systems, real estate, social media, and assets in 90 countries are coming under the new digital microscope of the AADE (Independent Authority for Public Revenue), which is launching for 2026 an unprecedented system of electronic cross-checks and “smart” audits powered by artificial intelligence and big data. The goal is to create a complete digital profile for every taxpayer identification number (AFM), allowing tax authorities to detect suspicious discrepancies, undeclared income, and possible tax evasion even before a traditional audit begins.

The AADE’s new operational plan includes more than 194,000 audits and cross-checks, with the tax inspection mechanism gaining access to a vast range of information from both Greece and abroad. The tax administration is now moving toward a real-time monitoring model of economic activity, where all available information will be gathered around the digital profile of each taxpayer and business.

In practice, the AADE will create a comprehensive electronic file for every AFM by connecting data from bank transactions, POS systems and cash registers, VAT declarations and myDATA, real estate transfers, short-term rentals, electronic transactions, customs data, and even information derived from the internet and social media.

Particular emphasis is being placed on deposits and assets abroad. Through cooperation with more than 90 countries and the automatic exchange of financial information, the AADE will receive data on bank accounts, investments, and assets of Greek taxpayers located outside Greece, drastically limiting the ability to hide undeclared capital.

At the same time, the PARE system (Payment Capacity – Attitude – Recency – Event) is being fully activated. The system will create a detailed tax behavior profile for every citizen and business. It will assess the ability to repay debts, income and banking activity, asset status, behavior toward tax obligations, and major economic events affecting payment capacity. In simple terms, the tax authority aims to know not only what a taxpayer declares, but also whether their overall financial picture matches what appears in their tax returns.

A key role in the new model will be played by the DEOS units — the Financial Transaction Control Forces — which will conduct at least 39,300 audits using business intelligence, big data, and advanced digital tools. The audits will focus on tax evasion networks, VAT fraud, smuggling, undeclared economic activity, and suspicious intra-community transactions.

At the same time, the interconnection of POS systems and cash registers is entering a new phase of online monitoring. With new software, the AADE will be able to detect unusual movements, turnover discrepancies, and businesses displaying suspicious tax behavior in real time. Meanwhile, electronic invoicing is gradually expanding across the entire market, while the Digital Delivery Note system will record the movement of goods live.

Cross-checks will particularly target undeclared income from Airbnb and short-term rentals, undeclared real estate transactions, deposits in Greek and foreign banks, businesses filing zero VAT declarations despite high activity, cases disputing presumed income, and suspicious e-commerce transactions.

At the same time, the Property Ownership and Management Registry (MIDA) is being activated — the AADE’s new unified platform that will gather all information regarding property ownership, property use, leases, and asset changes, effectively creating a complete electronic real estate file for every taxpayer.

Overall, the AADE’s 2026 operational plan provides for 26,000 tax audits, 25,400 on-site preventive inspections, 75,000 customs enforcement inspections, 11,000 X-ray system inspections, 11,060 inspections using drones and detection dogs, 3,468 inspections through POS systems and myDATA, as well as 6,350 targeted audits based on risk criteria.

For 2026, the AADE has set a target of total revenues amounting to €75.45 billion, of which €29.2 billion will come from VAT alone, while an additional €1.5 billion is expected to be assessed through audits, cross-checks, and electronic data analysis.