A comprehensive digital monitoring system for economic activity is being implemented by the Independent Authority for Public Revenue (AADE) with a 2027 horizon, aiming to curb tax evasion and broaden the tax base. According to the Draft Budgetary Plan 2027 submitted to the European Commission, tax revenues for 2027 are projected at €75.73 billion, an increase of €2.15 billion compared to the previous year.

The MIDA Registry and Property Cross-Checks

A central pillar of the plan is the Property Ownership and Management Registry (MIDA). This system will link the Property Identity Number (ATAK) from the E9 form with the National Land Registry Code (KAEK). This integration will allow authorities to determine whether a property is vacant, owner-occupied, or rented out, identifying undeclared rents and discrepancies in declared square footage.

Simultaneously, AADE is developing risk analysis systems using artificial intelligence. Audits will now be targeted, comparing declared income with card spending, assets, and even data from social media and short-term rental platforms.

Digital Monitoring of Businesses

For the business sector, the focus is on the full digitalization of transactions. Key tools include:

  • The interconnection of POS terminals and cash registers.
  • myDATA and electronic invoicing.
  • Digital delivery notes and digital guest lists, which are expanding into the event sector.

It is noted that for smaller businesses, the mandatory implementation of electronic invoicing begins on November 2, 2026, with a transition period lasting until the end of January 2027.

New Structure for Audit Services

The transformation includes a reorganization of services with the creation of seven new audit centers (ELKE) and Tax Procedure and Service Centers (KEFODE). To better serve citizens, the myPoint network is being developed, which is expected to reach 15 branches in its first phase, covering areas such as Piraeus and Kifissia.

The goal remains the further reduction of the VAT compliance gap, which fell from 24% in 2019 to 11.4% in 2023, with estimates suggesting a further drop to nearly 9%.