Greece Sets Target of 72,800 Tax Audits for 2026

Greece’s Independent Authority for Public Revenue (AADE) has set a target of 72,800 tax audits and investigations for 2026, placing thousands of cases related to property taxation, VAT and income tax declarations under close scrutiny.

The total number of audits for the coming year was determined by a new decision (A.1190/2025) issued by the head of AADE. According to the decision, the main focus of inspections in 2026 will be on income tax returns, VAT obligations and property transfer declarations from the past three years.

Under the plan, audit services of the General Directorate of Tax Operations will carry out 26,000 full and partial tax audits. At least 80% of these cases will concern tax years, periods or obligations from the past five years, while a minimum of 75% will primarily relate to the most recent three-year period.

In addition, 25,400 partial on-site inspections will be conducted by audit centres in Attica and Thessaloniki, local tax offices (DOY), and specialised tax and audit units. These checks will focus mainly on compliance with obligations related to the issuance of receipts and their transmission to the Taxis electronic system.

A further 2,500 audits will be carried out to verify compliance with capital taxation rules, including taxes on property transfers, inheritances, donations and parental gifts.

Beyond these inspections, the Services for Investigations and Safeguarding Public Revenue (YEDDE) have been tasked with conducting at least 18,000 targeted partial on-site checks, as well as a minimum of 900 audits and investigations into cases of tax evasion.

Together with customs inspections, which are expected to be announced and implemented separately, these tax audits will form the backbone of AADE’s new operational plan. The aim is to further reduce tax evasion and VAT revenue losses, bringing Greece closer to average levels recorded across the European Union.