Greece’s Independent Authority for Public Revenue (AADE) has launched a comprehensive operational plan, which entails over 40,000 inspections across popular tourist areas, islands, and economically active regions, accompanied by significant penalties for offenders.
As summer approaches and tourist activity intensifies, the AADE is on high alert. The main goal of this extensive initiative is to conduct more than 40,000 inspections aimed at tackling tax evasion and identifying seasonal businesses that briefly operate without fulfilling their tax obligations.
Gradually put into action since late May, the plan involves daily inspections scheduled throughout the day—morning, afternoon, and evening, including holidays.
Live Coordination & Advanced Digital Tools
The hub of this operation will be the AADE Operations Room, where real-time coordination will occur. Inspection teams will provide live updates—photos, videos, and immediate reports—to quickly identify any irregularities.
For more intricate tasks, drones will be utilized to monitor business activities prior to inspector arrival. Aerial views are especially vital for managing inspections in difficult-to-reach or crowded areas, improving the accuracy of those checks.
Additionally, there will be a strong emphasis on the “ELEGXOSlive” application, available on inspectors’ tablets. This tool allows immediate access to business tax profiles and facilitates real-time cross-checking with declared revenues, VAT submissions, and other digital records maintained by AADE. Inspections will wrap up with an on-the-spot issuance of written notices to businesses.
Undercover Inspections & “Tourist-Inspectors”
The initiative also incorporates covert inspections, where tax officers pose as tourists at restaurants, rental properties, beach bars, and other seasonal businesses to verify proper receipt issuance. This tactic has proven effective in recent years, particularly in areas with heavy tourist seasons.
Strengthening Local Tax Offices & Regional Reach
To accommodate the heightened workload, AADE has bolstered essential local tax offices (DOY) in tourist-heavy regions for July, August, and September. Key locations include the tax offices on Mykonos, Santorini, Rhodes, Kos, Corfu, Chania, Zakynthos, Paros, Naxos, Heraklion, Syros, and other areas with significant tourist traffic.
Thorough Inspections & Penalties
Inspectors will focus on several critical aspects:
- Ensuring that receipts are correctly issued and VAT regulations are followed
- Compliance with tax records
- Review of past tax behavior of businesses
- Identification of “shell” or temporary businesses that vanish post-season
When violations are identified, immediate penalties will be imposed:
- 48-hour closure for failing to issue more than 10 receipts or transactions exceeding €500 without a receipt
- 96-hour closure for repeated offenses within the same or succeeding year
- 10-day closure for multiple repeat violations over two tax years
- An additional 10-day closure for tampering with seals on closed establishments
The AADE’s message is unequivocal: tax compliance is a legal requirement and a fundamental aspect of fair market practices, especially during peak economic seasons. Tourist businesses are encouraged to operate openly and responsibly, both in serving the state and ensuring healthy competition.
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