Fiscal subject related
An important element that can now be exported with the push of a button is collaboration between businesses. At any time, the auditor knows all the cooperating companies, and in this way, if there are suspicions of tax evasion or even cartel practices, the audit launches automatically.
In essence, the control part has become automatic, and most of the information is derived from the data generated by the online platforms.
The notification on the new tax audit system that the Greek tax administration (AADE) plans to implement was published on December 30, 2023.
The new system will use the data that businesses and self-employed professionals have reported on the myDATA electronic platform, which is a tool that allows them to submit their invoices and other tax-related documents online. The system will also use the average turnover per sector, which is the average amount of money that businesses in the same industry make in a given period.
It will compare the data reported by each business with the average turnover per sector and identify those that have a significant difference, either higher or lower. Those businesses will be selected for inspection by the tax auditors, who will check their compliance with the tax laws and regulations.
The system will also monitor the collaborations between businesses, which are the transactions and agreements that they have with each other. This novelty will make the tax audit process more efficient, accurate, and transparent, as it will use the data generated by the online platforms and lower the need for manual intervention. However, it also means that different businesses, including those in the retail sector, in Greece will have to be more careful and diligent in reporting their data and following tax regulations.
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