Deposits, POS, real estate, social media and assets in 90 countries enter its new digital microscope ADE, which activates for 2026 an unprecedented electronic crossing system and «Smart» checks with artificial intelligence and big data. The aim is to create a full digital profile for each VAT, so that the IRS can detect suspicious deviations, undeclared income and possible tax evasion before the classic audit even begins.
The new operational plan of AADE provides for more than 194,000 controls and crossings, with the control mechanism gaining access to a vast range of information from Greece and abroad. Tax administration now passes into a real time model of monitoring economic activity, where all available information will be collected around the digital profile of each taxpayer and business.
In practice, ADE will create an integrated electronic file for each VAT, linking data from banking movements, POS and cash machines, VAT and myDATA declarations, real estate transfers, short-term leases, electronic transactions, customs data and even information derived from the global web and social media.
Special attention is given to deposits and assets abroad. Through cooperation with more than 90 countries and the automatic exchange of financial information, ADE will receive data on bank accounts, investments and assets of Greek taxpayers located outside Greece, drastically limiting the possibility of withholding undeclared funds.
At the same time fully activated PARE system (Payment Capacity – Attitude – Recency – Event), which will create a detailed tax behaviour profile for every citizen and business. The system will assess the ability to repay debts, income and bank movements, property situation, behaviour towards tax liabilities and also significant economic events affecting the ability to pay. In simple terms, the IRS will attempt to know not only what a taxpayer declares but also whether its overall financial picture is consistent with what appears in tax returns.
A key role in the new model is undertaken by SEVEN – Economic Trade Control Forces – which will carry out at least 39,300 checks using operational intelligence, big data and advanced digital tools. Controls will focus on tax evasion circuits, VAT fraud, smuggling, undeclared economic activity and suspicious intra-Community transactions.
At the same time, the POS and cash register interface goes into a new online monitoring phase. With new software, ADE will be able to detect real-time unusual movements, turnover deviations and businesses showing suspicious tax behaviour. At the same time, electronic pricing is gradually expanding throughout the market, while the Digital Shipping Bulletin It will record the movement of goods live.
The microscope of the crossings is particularly the undeclared income from Airbnb and short-term leases, unreported real estate purchases, deposits with Greek and foreign banks, companies with zero VAT declarations but high activity, cases of speculative income questioning and suspected e-commerce transactions.
At the same time the Property and Property Management Register is activated (MID), the new single platform of ADE that will collect all the data on properties, real estate uses, leases and property changes, creating essentially a complete electronic property file for each taxpayer.
Συνολικά, το επιχειρησιακό σχέδιο της ΑΑΔΕ για το 2026 προβλέπει 26.000 φορολογικούς ελέγχους, 25.400 επιτόπιους ελέγχους πρόληψης, 75.000 τελωνειακούς ελέγχους δίωξης, 11.000 ελέγχους μέσω συστημάτων X-Ray, 11.060 ελέγχους με χρήση drones και σκύλων ανιχνευτών, 3.468 ελέγχους μέσω POS και myDATA, καθώς και 6.350 στοχευμένους ελέγχους βάσει κριτηρίων κινδύνου.
Η ΑΑΔΕ θέτει για το 2026 στόχο συνολικών εισπράξεων 75,45 δισ. ευρώ, εκ των οποίων τα 29,2 δισ. ευρώ θα προέλθουν μόνο από τον ΦΠΑ, ενώ επιδιώκεται η βεβαίωση επιπλέον 1,5 δισ. ευρώ μέσα από ελέγχους, διασταυρώσεις και ηλεκτρονική ανάλυση δεδομένων.
