Tax Authority Inspections: Which Cases Will Take Priority in 2026
Greece's Independent Authority for Public Revenue (AADE) outlines a new framework prioritizing certain tax cases in 2026, utilizing AI and automated systems to combat tax evasion and corruption.
In a significant move, the Independent Authority for Public Revenue (AADE) in Greece is set to revamp its tax auditing strategy for 2026, incorporating advanced technologies such as artificial intelligence and automated cross-checking. The authority aims to prioritize tax cases that are at risk of statutory expiration, as well as 'fresh' cases related to tax years and obligations from the last five years. This proactive approach reflects a shift towards more efficient tax enforcement amid ongoing concerns about tax evasion and corruption in the country.
The new directives from AADE's governor, Giorgos Pitsilis, emphasize the importance of cases involving real estate transfers, inheritances, and parental gifts, particularly those where the deadline for corrective tax assessments expires at the end of 2026. This targeted approach aims to ensure that significant tax matters that fall outside the objective valuation system are adequately addressed, particularly those that taxpayers have not formally accepted regarding projected valuations. By focusing on these high-risk areas, the AADE seeks to bolster tax compliance and recover lost revenues.
The initiative underscores the AADE's commitment to tackling the ongoing challenge of tax evasion and strengthening public trust in the tax system. As the authority gears up for the coming year, a commitment to inspect a substantial majorityβat least 80%βof cases from recent tax years demonstrates a clear strategy to enhance accountability. This approach not only aims to deter potential evasion but also signals a stringent stance on thorough tax inspections in Greece, aligning with broader European efforts to improve tax compliance and transparency.