Tax evasion is undoubtedly one of the biggest problems, not only for the Greek economy, as it deprives development and social initiatives of resources.
Greece 2.0 provides for a series of investments and interventions aimed at reducing tax evasion and creating a tax system that is more friendly to Greek taxpayers.
According to statement to the Athens-Macedonian News Agency (ANA-MPA) by Giorgos Pitsilis, Administrator of the Independent Authority for Public Revenue «The interventions included in the National Recovery and Resilience Plan are crucial for the modernization of tax administration and for the new era in the relationship between the state and taxpayers (individuals and businesses).».
At the same time, it notes that «the Independent Authority for Public Revenue, firmly focused on reducing bureaucracy, digitizing procedures, and continuously improving citizen services, sees the Greece 2.0 projects that concern it as an important opportunity to further accelerate this work.».
One particularly important measure is the introduction of «closed-type» cash registers, which will include POS terminals, putting a stop to VAT evasion, which deprives the state coffers of significant revenue every year.
This development is considered particularly important and complementary to the electronic books (myDATA) that are already mandatory and the interconnection of cash registers with the electronic systems of the Independent Authority for Public Revenue (AADE).
As provided for in the relevant timetable, the project will be completed by the end of June 2024, while the development of infrastructure and applications for monitoring cash register transactions and supporting the control mechanism is also planned.
The drafting of specifications for the interconnection of cash registers with POS terminals, so that every POS transaction is recorded on the cash register and the data generated is transmitted in real time to the AADE is one of the 18 AADE projects included in the Recovery Fund, which are presented in the Revised Operational Plan of the AADE.
This measure in particular is expected to limit tax evasion and ultimately reduce the VAT gap, which, according to the Commission's report, amounted to €5.3 billion in 2019.
The AADE participates in the Recovery Fund with 8 reforms and 18 investments.
As recorded in the AADE's operational plan, the reforms are as follows:
1. Digital Transformation of Tax and Customs Administration
2. Acceleration of VAT refunds
3. Digital Transformation of Tax Audits
4. Electronic cash registers and point of sale (POS) terminals
5. Further increase in electronic transactions
6. Codification and Simplification of Tax Legislation
7. New framework for combating smuggling of excise goods
8. Introduction of accelerated depreciation of expenses for the green economy, energy, and digitization
The AADE projects financed by the Recovery Fund are:
1. Development of a new unified Integrated Tax Information System for the Independent Authority for Public Revenue (TAXIS – TAXISNET – ELENXIS): 2028
- Development of New Electronic Customs Services: 2025
3 Development of a New Integrated Information System for the General Chemical State Laboratory: 2024
4 Integrated Information System for the needs of the General Directorate of Financial Services of the AADE: 2023
5 Digital human resources and payroll management system of the Independent Authority for Public Revenue: 2024
6 Improvements, repairs, maintenance to existing information systems for Taxation, Customs, and the Chemical Laboratory of the Independent Authority for Public Revenue: 2025
7 Office Organization for AADE Services – Software Procurement: 2023-2025
8 Office organization for AADE services – Equipment procurement: 2023
9 Procurement of IT Service Management Tools: 2023
- Information System for Upgrading the Operation of the Public Material Management Directorate: 2024
11. Construction Project for the Upgrade of the Infrastructure of the Public Material Management Directorate: 2025
12. System for monitoring the movement of commercial vehicles and containers upon their entry and circulation in the country: 2025.
13. Digital system for recording, monitoring, and managing risks at the AADE and drafting a Business Continuity Management Plan: 2024
- Improvement and expansion of the Taxpayers' Service Center (KEF) of the Independent Authority for Public Revenue (AADE): 2024
15. Procurement of Data Security Upgrade Tools: 2023
16. Advanced Business Intelligence (BI) and Data Analytics: 2025.
17. Establishment of «closed-type» cash registers, which will include POS, and development of a system for monitoring them: 2024
18. Development of a Legislation Coding System: 2024
Thanasis Papadis
