AADE is planning to carry out 4,000 on-site and preventive inspections this year in specific business sectors and regions of the country in order to identify cases of tax evasion.
According to the operational plan, the front line includes tourist and urban areas with increased transaction activity and cash use, as well as food service, entertainment, tourist accommodation, retail, vehicle services and wholesale trade, where there is an increased risk of failure to issue, or the issuance of inaccurate and fictitious, tax documents.
Who Will Be Inspected by AADE
The selection of those to be inspected is based on risk analysis; cross-checks of myDATA, POS and VAT data; past records of violations; and seasonal characteristics considered to carry high tax risk, using data from tax returns, electronic transactions, myDATA, POS systems and previous tax behavior.
More specifically, the criteria for selecting specific businesses include low declared receipts in relation to POS data, myDATA or sector turnover; frequent cancellations of receipts or credit invoices; failure to transmit, or delayed transmission of, documents; high seasonal activity with low VAT declarations; discrepancies between purchases and sales; previous violations; a strong presence on social media combined with low declared income; and large deviations from the sector’s average turnover.
It is noted that the findings of inspections carried out in 2025 show that the highest rate of violations, at 33.7%, was recorded among businesses linked to tourism, such as hotels, rooms to let, villas, travel agencies, sea-based activities and vehicle and boat rentals. These were followed by food service, with 32.4%, and retail, with 29.3%. Extensive cases of non-payment of VAT were also recorded in the wholesale trade of food, medicines, technology products and metals.
Where Inspections Will Take Place
AADE’s inspections will target highly seasonal tourist island areas — the Cyclades, the Dodecanese, Crete and the Ionian Islands, and more specifically Mykonos, Santorini, Paros, Naxos, Rhodes, Kos, Zakynthos, Corfu, Chania and Heraklion — as well as major urban centers such as Athens, Thessaloniki, Patras, Heraklion, Larissa, Volos and Ioannina.
According to the action plan, the implementation of the inspections will be monitored by the Directorate for Tax Compliance which will oversee not only the number of inspections conducted, but also their quality, their geographical and sectoral distribution, the findings, violation rates and the effectiveness of the targeting criteria.
Source: OT
