{"id":1377,"date":"2026-01-08T12:03:10","date_gmt":"2026-01-08T10:03:10","guid":{"rendered":"https:\/\/consultingbridge.gr\/?p=1377"},"modified":"2026-01-08T12:03:10","modified_gmt":"2026-01-08T10:03:10","slug":"%ce%b1%ce%b1%ce%b4%ce%b5-%ce%bd%ce%ad%ce%b1-%cf%88%ce%b7%cf%86%ce%b9%ce%b1%ce%ba%ce%ac-%ce%b5%cf%81%ce%b3%ce%b1%ce%bb%ce%b5%ce%af%ce%b1-%ce%b3%ce%b9%ce%b1-%cf%84%ce%b7%ce%bd-%ce%ba%ce%b1%cf%84%ce%b1","status":"publish","type":"post","link":"https:\/\/consultingbridge.gr\/en\/%ce%b1%ce%b1%ce%b4%ce%b5-%ce%bd%ce%ad%ce%b1-%cf%88%ce%b7%cf%86%ce%b9%ce%b1%ce%ba%ce%ac-%ce%b5%cf%81%ce%b3%ce%b1%ce%bb%ce%b5%ce%af%ce%b1-%ce%b3%ce%b9%ce%b1-%cf%84%ce%b7%ce%bd-%ce%ba%ce%b1%cf%84%ce%b1\/","title":{"rendered":"ADDE: New Digital Tools to Fight Tax Evasion"},"content":{"rendered":"

2025 marks a new era in tax compliance, as the Independent Authority for Public Revenue (AADE) activates a strong framework of controls to combat tax evasion. <\/p>\n\n\n\n

Businesses and freelancers will now operate under constant digital surveillance as four key changes reshape the tax landscape:<\/p>\n\n\n\n

    \n
  1. Locked VAT Returns - No more discrepancies<\/strong><\/li>\n\n\n\n
  2. Digital Customer Log - Real-time transaction recording<\/strong><\/li>\n\n\n\n
  3. Digital Shipment Note - Complete tracking of goods movement<\/strong><\/li>\n\n\n\n
  4. Changes to E3 - Restriction on inflated expenditure<\/strong><\/li>\n<\/ol>\n\n\n\n

    These measures enhance transparency, eliminate the possibility of falsifying tax data and allow the AADE to carry out automated checks on every business activity.<\/p>\n\n\n\n

    \n\n\n\n

    1. Locked VAT Returns: total transparency on declared transactions<\/strong><\/h3>\n\n\n\n

    Until 2024, businesses had a margin of deviation of up to 30%<\/strong> between their income and expenses in their VAT returns, allowing manipulation of financial data.<\/p>\n\n\n\n

    What changes in 2025:<\/strong><\/p>\n\n\n\n

      \n
    • From October 2024:<\/strong>\u00a0The deviations are reduced to\u00a05%<\/strong>\u00a0for expenses and to\u00a00%<\/strong>\u00a0for revenue.<\/li>\n\n\n\n
    • From January 2025:<\/strong>\u00a0Each business submits VAT returns\u00a0exclusively through myDATA<\/strong>, without the possibility of amendment.<\/li>\n\n\n\n
    • Automatic controls:<\/strong>\u00a0Any discrepancy will immediately trigger audit notifications from the Hellenic Revenue Authority.<\/li>\n<\/ul>\n\n\n\n

      This change puts an end to practices of overcharging and revenue concealment, enhancing tax compliance.<\/p>\n\n\n\n

      \n\n\n\n

      2. Digital Client Catalogue: Recording of Customers and Transactions<\/strong><\/h3>\n\n\n\n

      The ADPE now acquires a complete picture of business transactions<\/strong>, controlling the flow of customers and receipts in real time.<\/p>\n\n\n\n

      Obligations of Enterprises:<\/strong><\/p>\n\n\n\n

        \n
      • Record\u00a0each customer<\/strong>\u00a0served.<\/li>\n\n\n\n
      • Compulsory admission\u00a0Customer VAT number<\/strong>\u00a0for invoice transactions.<\/li>\n\n\n\n
      • Matching\u00a0evidence of actual transactions<\/strong>.<\/li>\n<\/ul>\n\n\n\n

        Which sectors are the first to implement the measure:<\/strong>
        \u2714 Car workshops
        \u2714 Vehicle rental companies
        \u2714 Parking spaces
        \u2714 Car washes<\/p>\n\n\n\n

        From January 2025, compliance with the Digital Customer Catalogue<\/strong> becomes compulsory and will gradually be extended to more sectors.<\/p>\n\n\n\n

        \n\n\n\n

        3. Digital Dispatch Note: Total Traceability in the Transport of Goods<\/strong><\/h3>\n\n\n\n

        Tax evasion through undeclared movement of goods is addressed by the introduction of the Digital Dispatch Note<\/strong>, which makes it mandatory electronic recording of every movement of goods through myDATA<\/strong>.<\/p>\n\n\n\n

        Implementation timetable:<\/strong>
        \ud83d\udccc From 1 April 2025<\/strong> - Mandatory for businesses with a turnover of more than 200.000 euros<\/strong>, as well as for specific sectors such as:<\/p>\n\n\n\n

          \n
        • Pharmaceutical & medical products<\/li>\n\n\n\n
        • Energy products<\/li>\n\n\n\n
        • Building materials<\/li>\n\n\n\n
        • Trade in olive oil<\/li>\n<\/ul>\n\n\n\n

          \ud83d\udccc From 1 October 2025<\/strong> - Extension to all businesses<\/strong>, irrespective of turnover or sector.<\/p>\n\n\n\n

          What non-compliance entails:<\/strong>
          \u274c Fine 5.000\u20ac<\/strong> for companies using the accounting system.
          \u274c A fine of 10.000\u20ac<\/strong> for enterprises with a double-entry accounting system.<\/p>\n\n\n\n

          With this measure, the ADPE will be able to cross-check in real time<\/strong> the routing and final delivery of goods, preventing smuggling and black market phenomena.<\/p>\n\n\n\n

          \n\n\n\n

          4. New Changes in E3: Strict Control on Expenditure<\/strong><\/h3>\n\n\n\n

          The form E3<\/strong> of the tax return becomes a tool for strict control of business expenses<\/strong>.<\/p>\n\n\n\n

          What changes:<\/strong><\/p>\n\n\n\n

            \n
          • Imported from\u00a0pre-completed revenue and expenditure codes<\/strong>\u00a0to curb over-declared expenditure.<\/li>\n\n\n\n
          • Although these codes are not locked, from 2025,\u00a0any deviation will be checked automatically<\/strong>.<\/li>\n\n\n\n
          • Essentially, the AADE sets limits on the ability of businesses to show fictitious expenses to reduce their tax liability.<\/li>\n<\/ul>\n\n\n\n
            \n\n\n\n

            Digital Age in Tax Compliance<\/strong><\/h3>\n\n\n\n

            The transition to the new digital environment leaves no room for tax evasion:<\/p>\n\n\n\n

            \u2705 The VAT returns lock<\/strong> and shall not be subject to arbitrary modifications.
            \u2705 The flow of transactions recorded<\/strong> automatically, limiting the potential for revenue concealment.
            \u2705 The movement of goods digitally controlled<\/strong>, preventing illegal activities.<\/p>\n\n\n\n

            With these measures, the Hellenic Revenue Service is shaping a new, more stringent a fully transparent tax framework<\/strong>. Businesses need to adapt immediately as the digital age of tax compliance is now a reality.<\/p>","protected":false},"excerpt":{"rendered":"

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