Greek tax authorities are ramping up inspections on VAT refunds in a major effort to combat tax fraud and prevent illegal claims. The Independent Authority for Public Revenue (AADE) has announced plans to increase the number of targeted audits from 4,200 to 6,600.
The new measures focus on:
- Businesses and professionals requesting large refunds relative to their turnover.
- Cases with unusual discrepancies between declared data and claimed amounts.
- Taxpayers with a history of suspicious activity or repeat offenses.
- Newly established or seasonal businesses requesting unusually high refunds.
AADE will also expand cross-checks using digital records, including periodic VAT returns, POS data, electronic ledgers, and intra-community transactions. Special attention will be given to taxpayers who submitted zero declarations in 2024 despite evidence of actual economic activity.
For 2025, authorities plan 8,318 inspections covering one or more tax periods, aiming to enhance market oversight. In the next phase, AADE intends to implement automatic VAT declaration completion and submission when taxpayers do not intervene, reducing opportunities for post-submission alterations.
