In 2026, the Independent Authority for Public Revenue (AADE) is moving forward with the completion and further upgrading of the digital audits it applies. That year, six new digital “weapons” will be activated to combat tax evasion, including the integration of predictive Artificial Intelligence models into mass processing, cross-checking, and detection of non-compliance.

AADE’s goal is to conduct 72,800 audits within the year and to collect additional revenues amounting to €2.5 billion, which will contribute to the creation of fiscal space for future tax relief. The Authority’s strategy is shifting from the traditional “ex post” verification and identification of violations to the preventive detection of tax evasion through advanced algorithms and real-time monitoring.

This plan includes:

1. Digital Dispatch Note and Invoicing
2026 is expected to be the year of full implementation of the Digital Dispatch Note and electronic invoicing, enabling online, real-time monitoring of the movement of goods. This will drastically limit the ability to issue fictitious invoices or move goods with “paper” documents which, if the goods reach their destination without being checked, are torn up and discarded. From now on, every product will leave an electronic footprint that does not go unnoticed by audit services.

2. Digital Customer Registry
Auditing is no longer limited to the issuance and direct transmission of receipts to E-send and AADE’s myDATA. Starting with car repair workshops, where it is already mandatory, in 2026 the Digital Customer Registry expands to new sectors (wedding and reception venues, lighting and sound companies, etc.), aiming at its gradual expansion everywhere and monitoring the market even before a receipt is issued. Thus, every appointment leaves additional indelible digital traces that are automatically recorded in AADE’s database.

3. New predictive “risk analysis” models
The major leap in tax audits, as announced and initiated from 2025, is expected in 2026 with the use of advanced risk analysis models adopted by AADE. These models combine data from multiple sources (Taxis, Cadastre, Banks, GEMI) or even complaints.

The system uses predictive models (neural networks, decision trees) to “predict” which cases or sectors show the highest probability of non-compliance. By automatically prioritizing them for audit, audit resources are directed where there is the greatest tax interest, maximizing collectability and the effectiveness of the audit mechanism.

4. Digital “detectives” and Social Media Intelligence
The integration of Artificial Intelligence (AI) into the daily practice of auditors has already begun on a pilot basis and will be expanded in the coming year. AADE has already introduced “Social Media Intelligence,” a tool that allows the collection and analysis of data from platforms such as Instagram, TikTok, and Facebook.

As in the case of tax evasion amounting to €300,000 by an online “dating coach” (who, as revealed last week, approached and trained aspiring “Don Juans” via TikTok on how to achieve new “conquests” but almost never issued receipts), the tax authority’s so-called “digital detectives” scan posts to identify patterns of non-compliance. Similarly, they investigate concealed advertising or hidden online sales without documentation—or even without declaring the start of a business activity—posing as social media users.

Moreover, using special software and algorithms, AADE auditors will seek and identify inconsistencies between declared income and actual lifestyle, as revealed on social media by the taxpayers themselves.

Indicative examples targeted include:

• Social events (e.g., weddings, parties, concerts) where, through photos, contributors (singers, organizers) are identified and cross-checked to see whether the corresponding documents were issued.
• Taxpayers who declare low incomes but post photos of luxury trips or purchases of expensive goods.
• Food service businesses where the number of customers appearing in posts is compared with the receipts issued at that specific time.

5. Digital “risk” profile for each Tax Identification Number (AFM)
By leveraging and analyzing “big data” with heuristic models, AADE creates a unified digital profile for each taxpayer, aggregating by AFM income, card expenditures, banking transactions, real estate transactions, Airbnb rentals, and social media data.

Algorithms analyze the profiles to detect discrepancies, such as taxpayers who declare low income but incur unjustified expenses for travel and entertainment. These algorithms also include indicators of tax compliance (“clean” tax record) or violations, discrepancies, and complaints associated with potential audit targets.

At the same time, AADE calculates and publishes annually the average annual turnover per Activity Code, so that businesses with significant deviations know in advance that they are entering the audit spotlight, strengthening self-compliance across entire market sectors.

6. Electronic Operations Room with live monitoring
Another innovative audit tool for AADE is the use of geolocation (GPS) and real-time movement data (Live Traffic) from Google Maps.

With the new data, AADE’s “Operations Room,” housed on Amfiaraou Street in Kolokynthou, is being transformed into a “digital command center.”

Through Google Maps Live Traffic, for example, auditors monitor customer traffic in real time and identify businesses showing high footfall but low revenues. They utilize and record, in real time, data from users’ mobile smartphones in an area to investigate why, at exactly the same days and hours, the cash registers of local businesses are “silent” and show zero transmission of retail receipt data to AADE.

Additionally, new AI applications detect, for example, if ten people post photos from a restaurant on the same night while the receipts do not correspond to that level of consumption, as well as data from online booking platforms for villas and VIP events without AFM or documentation.

If, for instance, in a tourist area the data show heavy crowds for a summer event but cash registers remain “silent” in the myDATA system, a “red alert” is triggered and an on-site audit is activated. This method transforms random checks into targeted, “surgical” interventions.

Where audits will focus in 2026

Based on the new decision of the AADE Governor (A. 1190/2025), the operational plan for 2026 foresees a targeted audit “storm” covering almost the entire spectrum of economic activity.

• 26,000 tax audits (full and partial) by the audit services of the General Directorate of Tax Operations to uncover income taxes.
• 25,400 partial on-site audits by Audit Centers (EL.KE.), Tax Offices (DOY), and Taxpayer Service Units, aiming to identify omissions or inaccurate fulfillment of tax obligations.
• 18,000 targeted audits by the Services for Investigations and Safeguarding Public Revenues (YEDDE) to detect and uncover VAT.
• At least 2,500 audits of asset changes (capital taxation) for property transfers, parental benefits, or donations of assets (shares, capital, etc.).
• 900 special investigations into major tax evasion cases, i.e., audits of “big fish” tax evaders.

Particular priority is given, according to AADE’s new guidelines, to “live” cases before they expire: 80% of audits will concern the last five years, while at least 75% will focus on the last three years, for which declaration submission deadlines have expired.

Developments in 2025

The scope and rapid spread of new digital tools are revealed by AADE’s performance data. For 2025 alone, new actions included, among others:

1. Digital Dispatch Note: since its gradual implementation began on 1/6/2025, 181,628,354 movement documents have already been issued (dispatch notes and invoices with movement indication).
2. Digital Customer Registry: launched at the end of the year for the vehicle sector (repair workshops, etc.), with 17,465,175 transactions recorded so far by 27,273 businesses.
3. Electronic invoicing for B2G transactions: launched in September; by year-end, 32,545 documents were issued by 10,500 businesses.
4. On-site audits: using new digital audit tools, over 171,000 on-site tax, customs, and chemical audits were conducted to combat tax evasion, smuggling, and adulteration, identifying over 530,000 violations, while due diligence measures were applied to 1,380 businesses.
5. Monthly VAT returns for newly established businesses with simplified books: by year-end, 688,703 initial monthly submissions were filed by 146,142 newly established businesses.
6. Digitization of customs procedures at borders: a unified digital application recorded over 6,300,000 incoming and outgoing trucks and buses at all land border stations. Digital declaration of cash holdings at 42 entry and exit points.
7. Reorganization of Customs: establishment of the Attica Customs Audit Center (TEK) and new Customs Offices of Piraeus and Western Attica. Centralization of customs audit services, combined with modern tools, enhanced transparency, speed, and effectiveness. Through TEK, over 352,000 import documents and excise duty declarations were centrally processed, with pending rates at end-2025 of just 0.1% for import documents and 0.9% for excise duty declarations.

…improved provided services

The use of digital tools also means improved services for citizens and businesses.

For example, according to AADE’s 2025 performance data:

1. my1521 – the new communication gateway with AADE: the new taxpayer service call center 1521, launched after summer, has handled over 305,000 calls, reducing average waiting time in the last quarter to 16 seconds.
2. 2,410,232 electronic requests were handled via the “My Requests” platform. Pending requests decreased by 54% compared to end-2024 and were limited to 2.5% of total submissions, versus 6.11% at end-2024.
3. End-to-end changes of business details (change of activity code and VAT regime): since launch, 41,481 transactions were completed digitally.
4. Expansion of myAADEapp to businesses and legal entities: easy mobile access to digital services; 771,000 taxpayers have downloaded the app, 221,000 of them in 2025.
5. myDATAapp: over 165,000 taxpayers have downloaded the free AADE app for issuing documents and dispatch notes and monitoring business income and expenses via mobile devices.
6. Pre-clearance of 1.3 million income tax returns for 1.5 million taxpayers and automated submission of 739,576 returns for 835,766 individuals. In 2025, submission opened earlier than ever: legal entities on 14/3/2025 and individuals on 17/3/2025. A total of 6.7 million individual income tax returns were filed on time, corresponding to over 8.9 million individuals, and 362,682 legal entity returns. Overall, more than 7 million returns were filed on time in 2025.
7. Digital submission and assessment of inheritance tax returns for deceased persons: 90,720 returns were submitted via the new process.
8. Digitization and simplification of export procedures for 21,630 small consignments valued up to €1,000.
9. Automated digital issuance of AFM to 42,000 minors, increasing the total number of minors who have automatically received an AFM to 1.17 million.
10. Automatic updating of the Taxpayer Registry for SA, LLC, and PC companies through interconnection with GEMI: in 2025, 103,061 automated changes were carried out for 32,787 AFMs.
11. myPROPERTY: in 2025, 635,065 digital declarations were submitted across all categories, and over €760 million was collected.
12. New method for submitting contractor/subcontractor details for technical projects over €6,000: in 2025, 99,580 declarations were submitted digitally.
13. Digital submission of declarations for payment of exploitation fees for trailers and fishing vessels: for tax year 2024 (returns in 2025), 7,330 declarations were submitted digitally.
14. Digital end-to-end inclusion under Article 5G of the Income Tax Code regarding the special taxation regime for income from salaried work and business activity for individuals transferring their tax residence to Greece. Since the application opened, 54% of applications have been completed digitally end-to-end.