In the target of the Independent Public Revenue Authority (ADE) there are professionals and businesses with zero VAT returns.
AADE plans extensive data-based crossings on myDATA platform.
VAT checks
Last year «nets» 1,377 companies were caught submitting zero VAT returns and were found to be economically active and trading.
In particular, in the context of a cross-check to identify taxpayers who submitted zero VAT returns for the year 2024 while operating, 824 companies were identified which had to have included amounts in the submitted zero periodic VAT returns for the 3rd quarter of 2024.
Following the necessary operational and communication actions of the Tax Compliance Directorate, 103 companies complied by submitting 534 VAT amending declarations.
New digital tools have radically changed the way tax controls are carried out
As part of myDATA data exploitation, 553 companies were identified that had submitted empty-zero VAT returns for the 3rd quarter of 2023, while operating. Of the 553 companies, 251 companies complied and an additional EUR 17,5 million were declared taxable outflows.
With the cross-checks, the auditors of the ADE completed 159 VAT fraud investigations last year, covering the annual target of 155 investigations, while the identified infringement was 81.1% (against an annual target of 70%). 129 cases of detection of missing traders associated with intra-Community VAT fraud (against an annual objective 115) followed by the procedure for deactivation of their Community VAT.
As far as VAT refunds are concerned, the VAT scheme for 2026 provides that at least 95% will be direct with the data showing that in 2025 the VAT refund requests made within 90 days reached 97.83%, compared to 97.9% in 2024, exceeding the annual target of 95%.
The total number of requests for VAT refunds made in 2025 amounted to 53,043 of which 46.535 were automatically processed and the requests made within 90 days amounted to 49,184 in 2025 versus 48.540 in 2024.
Digital Tools
According to tax administration, new digital tools, such as myDATA, digital shipping bulletin and Digital Customer Register, have radically changed the way tax controls are carried out.
business transactions are recorded electronically and largely in real time, which allows authorities to have a direct picture of the economic activity of each undertaking. Through myDATA, for example, revenues and expenses are registered, while the digital shipping bulletin monitors the movement of goods and the Digital Customerbook helps control the services provided.
The combination of these systems, along with the utilization of artificial intelligence, enables automatic data crossings and deviation detection. Thus, when there is evidence of tax evasion or inconsistencies in data, tax authorities can intervene directly and targetedly. At the same time, in VAT returns the columns of revenue and expenditure are now «locked»As the deviations have been eliminated.
Only the data uploaded to myDATA are now taken into account. This means that companies cannot declare different amounts than they appear in the digital system, since VAT returns are based directly on the data in electronic books.
Source: OT
