Greeks filed roughly 75,000 complaints related to various tax violations to the competent authorities through the app “Appodixi” in 2024, according to the Independent Authority for Public Revenue (IAPR).

Most complaints were submitted anonymously. Despite the high volume, no individual has yet received the financial reward of €100 to €3,000 promised for identifying fraudulent receipts or tax violations.

Citizens submitted 43,635 complaints last year using the “Appodixi” app, flagging suspicious receipts. An additional 31,309 complaints were filed through IAPR’s online platform, covering tax and customs violations as well as corruption within public administration. Specifically, the platform received:

  • 27,514 complaints about tax violations,
  • 345 complaints concerning customs violations and smuggling,
  • 3,450 complaints about employee corruption.

Through the online digital platform, citizens can report cases of tax evasion, smuggling, and corruption in the public sector, either anonymously or with their identity disclosed.

The platform uses an automated risk-analysis system to rapidly prioritize the cases worthy of further investigation, allowing authorities to zero in on the ones deemed most credible.

Despite the large number of reports, no financial rewards have been distributed. The reward system, introduced on December 11, 2023, promises monetary incentives for whistleblowers whose reports lead to confirmed cases of tax fraud. However, tax audits conducted so far on named complaints have not uncovered any violations.

The program’s implementation has faced challenges, particularly the need for legal safeguards to protect whistleblowers’ identities and prevent the unauthorized disclosure of their information.

Under current legislation, the financial reward equals ten times the transaction value of the flagged receipt, including VAT. Rewards range from a minimum of €100 to a maximum of €3,000. For complaints involving multiple tax documents issued by the same entity, the reward is based on the document with the highest value.

While the program has yet to yield tangible results, AADE continues to refine its mechanisms for incentivizing and protecting citizen participation in combating tax fraud.