Greece is introducing stricter measures against tax evasion, with businesses found violating tax rules facing temporary closures that can range from 48 hours to up to 24 months.
The new rules, issued by the head of the Independent Authority for Public Revenue (AADE), Giorgos Pitsilis, update the framework for suspending the operation of businesses involved in serious tax violations.
The measures focus on cases involving failure to issue receipts, inaccurate sales records, failure to transmit retail transaction data and interference with electronic tax systems.
Closures for missing or inaccurate receipts
Under the updated system, a business may be immediately closed for 48 hours if inspectors find serious violations during a tax audit.
This applies when:
- More than 10 sales receipts have not been issued or have been inaccurately issued
- The hidden value of goods or services exceeds €500, regardless of the number of missing receipts
- More than 10 retail transaction records issued through electronic tax mechanisms have not been transmitted to AADE’s system
- The value of transactions not reported electronically exceeds €500
Repeat violations may lead to longer closures.
If a new violation is detected within the same or following tax year, the business may face a 96-hour suspension. Further repeated violations within two tax years can result in a 10-day closure.
For closures lasting 96 hours or 10 days, the suspension cannot begin immediately after the decision is issued. Businesses must first receive written notification and have a period of two calendar days before enforcement begins.
“Tampered” cash registers bring longer shutdowns
The new rules also introduce stricter penalties for businesses using altered or manipulated electronic tax systems, including modified cash registers or electronic invoicing providers.
If the violation is committed by the business using the tax mechanism, the professional establishment may be suspended for between two and 12 months.
If responsibility lies with a company that provides approved software, hardware or technical support and is involved in tampering with tax systems, the closure period may range from three to 24 months.
The suspension cannot begin before five calendar days have passed from the delivery of the official decision and written notice.
Fines and closures for violence against tax inspectors
The measures also address cases involving threats or violence against AADE employees during inspections.
Individuals responsible may face:
- Special fines ranging from €10,000 to €50,000
- Business suspension from two to six months
- Longer closures in cases of repeated violations, ranging from six months to three years
Businesses will display “closed due to tax violations” notice
During the closure process, authorities will place a notice at the entrance of the business stating that it has been shut down due to tax violations or related offenses.
The notice will include the reason for the suspension, the dates and times of closure and the relevant administrative decision. The notice will also be available in English.
Businesses have right to respond
Before a suspension is imposed, businesses will receive an inspection findings notice explaining the detected violations and the possible consequences.
Owners or responsible parties will have five days to submit written objections regarding the closure measure.
The process is handled through AADE’s relevant control departments, depending on which authority carried out the tax inspection.
Violations involving fuel station monitoring systems and electronic fuel data transmission systems identified after July 28, 2025, will continue to be handled under separate legislation rather than the new AADE decision.
