In extensive cross-checks of 690 free professionals who contested tax evidence in 2025, 690 freelancers will be found. Controls will be sweeping and include income, deposits and living costs not only of themselves but also of their family, and cross-checks of elements that may reach up to five years back.
The audits of the Independent Authority will not only be limited to the professional activity of taxpayers, such as invoices, professional expenses, books and data of the myDATA platform. Banking deposits, lockers, debits, credit and prepaid cards, cryptocurrency, cash and even daily expenses such as electricity, water, telephone and tuition bills will be found in the microscope.
At the same time, in «eye» the auditors will also be able to find the costs of travel both internally and externally, and the income or assets of spouses and children will be examined.
This information will be assessed by the tax control mechanism with the risk of imposing additional taxes and fines.
The audit shall be carried out within 12 months of notification of the mandate and upon completion an act of tax correction shall be adopted. Any additional tax amount shall be established or the tax established by the amount not due shall be deducted or reimbursed.
Already the freelance professionals and self-employed who disagree with the tax resulting from the presumed income and have completed in this year's tax statement their special codes 443-444, through which the challenge of the evidence is officially stated, should by 14 September 2026 submit to the myBusiness Support platform the special questionnaire of 20 questions. It should be noted that its non-pre-term submission automatically implies the loss of the right to challenge the evidence.
The questionnaire
Through the analytical questionnaire, taxpayers are invited to disclose a full picture of their financial situation, stating among others information on:
- Personal and professional bank accounts
- Investments and participations in Greece and abroad
- Any bank box rental
- Investments in works of art, valuables and collections
- Cars, motorcycles, pleasure craft and aircraft
- Cash available
- Available cryptocurrencies
- Electricity and water supply numbers for main and secondary dwellings, together with the corresponding costs
- Fixed and mobile telephone accounts
- Debt, credit and prepaid cards
- Vehicle and two-wheel insurance
- Life, health and pension insurance schemes
- Household insurance contracts
- Expenditure on schools, seminars, sports activities and nutrition
- Travel to Greece and abroad
The control procedure
In accordance with the procedure triggered by the tax control option, the taxpayer is informed that the Tax Administration has the right to:
- Specify its income on the basis of any available data or indirect control techniques.
- Extend control to previous tax years, but also to other tax or tax items, especially where the reported data do not correspond to the actual economic picture of the taxpayer.
- The audit should be completed within 12 months of notification of the mandate concerned. After its completion an act of correcting tax determination shall be adopted, whereby either additional taxes and increases shall be assured or deducted or amounts of tax not due.
Ας σημειωθεί ότι σε σχέση με το 2024, ο αριθμός των προσφυγών παρουσιάζει μείωση, γεγονός που αποδίδεται κυρίως στον εξονυχιστικό φορολογικό έλεγχο που ακολουθεί την αμφισβήτηση των τεκμηρίων και λειτουργεί αποτρεπτικά για αρκετούς επιτηδευματίες. Είναι ενδεικτικό ότι το 2024 μόλις 1.037 επιτηδευματίες αμφισβήτησαν το τεκμαρτό σύστημα φορολόγησης, σε σύνολο 2.603 που είχαν αρχικά κινήσει τη διαδικασία, με αρκετούς τελικά να κάνουν πίσω και να αποσύρονται μπροστά στην ένταση και την έκταση του φορολογικού ελέγχου.
Source: OT
