Three new digital “tools” are being introduced by the AADE to enhance its efforts against tax evasion and improve tax compliance in Greece. The Independent Public Revenue Authority is incorporating advanced technologies into the tax framework by implementing three innovative digital solutions that promote transparency and facilitate the immediate recording of business transactions.
These tools, being rolled out in phases, comprise: a digital customer register for the automotive sector, mandatory electronic invoicing, and digital monitoring of goods movement. Each initiative aims to enhance transaction oversight, provide real-time monitoring capabilities, and foster a more transparent business atmosphere. These changes are expected to benefit both individual businesses and the broader Greek economy.
1. Digital Customer Register in the Automotive Sector
Starting July 1, 2025, the digital customer register will be compulsory for businesses in the automotive field, including repair shops, garages, car washes, car rental services, as well as alarm and sound system installation outlets.
The process is straightforward: professionals scan the vehicle’s license plate using a mobile device and input the information into the digital platform. After completing the transaction, they upload the relevant documents (invoice or receipt) along with the date and time. This enables the AADE to have an immediate overview of transactions and facilitates audits.
Pilot testing of this measure uncovered alarming tax evasion rates within the industry: garages at 67%, car washes at 60%, and car parks at 41%. The full implementation of the digital customer register is anticipated to significantly lessen these discrepancies.
A fine of €100 is imposed for each violation or delay in data submission, although certain businesses, such as those involved in leasing and specialized services, are exempt.
2. Mandatory Electronic Invoicing
A crucial advancement in promoting tax transparency is the universal adoption of electronic invoicing. The AADE plans for a phased mandatory rollout, starting with the largest enterprises.
This electronic invoicing system enables the real-time monitoring of transactions and the swift identification of irregularities. It has already been sanctioned by the Commission and is deemed essential for narrowing the VAT deficit, which decreased from 29.1% in 2017 to 13.7% in 2022, with expectations of further reducing it to single digits by 2023.
The integration of this data into the myDATA system guarantees accuracy and streamlines VAT return submissions through pre-filled forms, simplifying compliance for businesses while enhancing the tax administration’s ability to instantly detect fraud.
3. Digital Waybill
The third initiative involves mandatory digital tracking of goods movement via the myDATA platform. Beginning June 2025, businesses with an annual turnover exceeding 200,000 euros will be required to report their movement data. By December 1, 2025, this obligation extends to all businesses.
This facilitates real-time monitoring of deliveries and transfers by the AADE, enabling cross-checks and the detection of violations. Connecting cash registers and POS systems with myDATA enhances transparency through automatic transaction recording.
Through these initiatives, the efforts to combat tax evasion, particularly in the VAT sector, are fortified, reducing undeclared transactions.
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