The tax obligations of enterprises and professionals are being automated, and soon the tax administration will introduce pre-filled applications. The start will be with the VAT return, where during the year 1.2 million taxpayers will receive a pre-filled declaration, and in the spring of 2023 – income declarations for 2022. This means they will receive a pre-filled and form E3 as well as the basic form N of the declaration of legal entities. At the same time, in order to limit tax evasion, AADE is starting to create a digital invoice, ie. development of a system for electronic movement and control of goods, including procedures for managing transport documents.

As mentioned by Mr. Renos KarastatisHead of the Office of Information Technology Strategy (DISTEPL) AADE (at the 2Law Forum on Taxation), data transferred to AADE with e-books, they can be used so that, with appropriate transformations, they allow us to plan the amount of VAT that each business is subject to. In this way, the company will know in advance the amount of VAT it is due and what it can receive as a refund, which will speed up the VAT refund time. According to the same logic, declarations of the form E3 and N will follow, and the next goal is a digital invoice, i.e. development of an electronic cargo processing and control system, including procedures for managing transport documents.

It is noted that with the full implementation of e-books, in addition to the pre-filling of VAT returns, the Greek state will speed up VAT refunds for businesses and professionals, since it will be aware of the transactions made, reducing the necessary control. to the minimum.

During the year, 1.2 million taxpayers will receive a pre-filled VAT return.

Thanks to e-books, AADE knows all the income and expenses of enterprises, since the income of one enterprise is the expense of another and is automatically displayed on the myDATA platform. The new procedure is expected to put an end to the inflated expenses reported by businesses and professionals in order to limit taxable income and avoid taxes. With e-books, this possibility is reduced to a minimum, although tax evasion through non-issuance of receipts remains.

According to the latest available data, 1,090,717 businesses are now using e-books, with a turnover of more than 815.5 billion euros since the start of myData, and 1.37 billion documents have been issued. It is noted that in 2021, 832,000 MYFFs (summary statements) were submitted, which indicates the universality of the use of e-books.

Companies and freelancers have shown great interest in the free timologio app. To date, 217,380 businesses and professionals have registered by submitting their invoices electronically, which are simultaneously registered in myData. With regard to the Appodixi app, 48,340 anonymous and named complaints were registered, with more than 130,000 citizens downloading and installing the app on their mobile phones.