In March, Greece will implement "smart" checks against tax evasion using tablets and ElenxisLive

With this announcement, in March 2023, the "ElenxisLive" application will finally make its debut, through which tax inspectors will conduct on-site tax audits via tablets. The application will access the taxpayer profile and electronically issue the Findings Note for the on-site audits. Through the tablets, the auditors of AADE will have direct access to all the data outlining the financial profile of the professional or business. Through the new Integrated Taxation Information System, the management of audit cases, direct access for audit purposes to all available taxpayer data, the automation of cross-checks, the automation of the drafting of audit sheets and reports, as well as the support of electronic notifications, Automatic checks for the authenticity of receipts are planned to be performed. AADE's strategic goal is the digitization of audits to effectively combat tax evasion as well as the upgrading of services to citizens by limiting the bureaucracy and time required to process audits.

In particular, auditors will be able to perform on-site and automatic checks on the authenticity or otherwise of receipts issued by cash registers, they will perform express cross-checks of data, and they will issue a report on the audit results, based on which they will be sanctioned and fined if they discover turnover concealment and non-payment of VAT.

The novelty is also that they will also be able to check the "tax history" of the professional or business, i.e., if they have committed offenses in the past or if they are repeat offenders. This element makes it easier to decide on reprimands as well as the severity of the penalties for offenses discovered.

According to AADE's plans, on-the-spot checks with tablets will be extended to gas stations, but not just them, but to all companies involved in the marketing and distribution of oil in general.