The tax administration has instructed the verification mechanism to immediately begin investigating 900 major cases, requiring, among other things, the completion of 470 verifications related to the opening of bank accounts, order platforms, issuance schemes and receipt of virtual tax data. According to the business plan for 2023, approved by the AADE Board of Directors, the Government Revenue Research and Validation Service (YEDDE) is tasked with the following tasks:

1. Conducting at least 470 cases of tax evasion investigations by the State Tax Service related to the opening of bank accounts, the processing of confiscated data and files, the schemes for issuing and receiving virtual tax data, the processing of digital files, etc.

2. At least 105 investigations into the use of new HYDTE information and data.

3. HYDTE conducting at least 170 special investigation cases in the field of e-commerce, ordering platforms, intermediary platforms in the provision of accommodation services and e-business in general.

4. At least 155 investigations into intra-community VAT fraud by ENTDE.

According to the plan, cases with the highest score will be reviewed on a priority basis, i.e. they are more likely not only to detect major tax evasion, but also to recover the corresponding amounts that will be imputed.

Whether they are prioritized or not, the following is checked:

• Cases of simultaneous checks carried out by Greek and foreign tax authorities.

• Investigations – inspections ordered by the AADE commander or the head of the General Directorate of Tax Operations (GDFL).

• Investigation of cases arising from prosecutor’s orders at the request of HYDTE.

• Investigations – audits carried out as a result of HYDTE’s participation in special audit teams and carried out in the context of special provisions of other services.

• Investigations for which a special security review report has been sent to the relevant institution, and investigations for which a document has been sent to freeze bank accounts and assets.

• Investigations – examinations that, at the time of publication, are in the process of drawing up an auditor’s report.

• Cases on conducting separate on-site targeted audits, as well as other preventive audits to establish the fulfillment of tax obligations, maintain accounting records and issue tax information.

At the same time, inspectors of the State Revenue Investigation and Inspection Service are ordered to conduct at least 15,500 targeted on-site inspections in 2023, not counting the above cases. Auditors target the following categories of tax cases:

– Tax refund cases.

– Cases related to spot checks, such as indicative beneficiaries who received a VAT refund, as well as beneficiaries of legal entities and legal entities who received income tax refunds without verification.

– Cases in which an act of conclusion was drawn up with the results of a tax audit and a preliminary determination of taxes and penalties.

– Cases arising from prosecutorial decisions, decisions on the conduct of investigative and pre-investigative actions, including petitions and orders to conduct tax audits that arose on the basis of a decision of any prosecutor’s office or court and are stored in the ADE.