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AADE, using data and information gathered from its systems, other agencies and from more than 100 countries in the context of the automatic exchange of information, intensifies cross-checks and checks to limit tax evasion.

Taxpayers who are found to be hiding income will be asked by the Tax Office to submit declarations on the "forgotten" income and to pay the taxes and prescribed fines. For those who do not comply, the tax authorities will determine the tax by estimation, that is, based on the information they have at their disposal, and by the end of the year they will send the tax returns to the taxpayers.

The intersections that AADE "ran" in 2022 revealed undeclared income of millions of euros. Particularly:

Cross-checking of incoming information from foreign authorities through International Administrative Cooperation (DAC1) for salaries, pensions, administrative fees and income from Real Estate, with submitted income tax returns:
For 2017, out of 131,828 active TINs, 117,092 were crossed, i.e. the identification rate reached 89%. After carrying out relevant communication compliance actions to encourage the submission of the required Income Tax Returns for the tax year 2017, 4,109 tax returns were submitted, with the tax amounts assessed amounting to 7.1 million euros.

Cross-checking of incoming information from foreign authorities through FATCA on foreign interest and dividends with submitted income tax returns:
For 2016, out of 8,252 records, 1,668 were cross-referenced, i.e. the identification rate reached 20%. After carrying out relevant communication compliance actions to encourage the submission of the required Income Tax Returns for the tax year 2016, 302 tax returns were submitted, with the certified tax amounts amounting to 258,000 euros.

Cross-checking of incoming information from foreign authorities through International Administrative Cooperation (CRS/DAC2) on interests of foreign individuals with submitted income tax returns:
For 2016, out of 27,508 identified records, 6,275 were cross-referenced, i.e. the identification rate reached 23%. After carrying out relevant compliance communication actions to encourage the submission of the required Income Tax Returns for the tax year 2016, 265 tax returns were submitted, with the certified tax amounts amounting to 79 thousand euros.

Cross-reference to identify taxpayers who submitted zero VAT returns while having activity in the months of July, August and September 2021 (summer period 2021).
After the required processing of the files (cross-checking of data from AADE's information systems and data received from EFKA) and after the application of subtractive criteria, 3,254 persons liable for compliance were identified. After carrying out relevant communication compliance actions to encourage the submission of the required VAT Returns, 1,251 taxpayers complied (compliance rate 38%) with a total amount of declared taxable outputs of 324 million euros and a total amount of tax certification of 9 million euros.

 Taxpayer compliance cross-check in the submission of PIT returns for additional earnings (retrospective earnings):
For the tax year 2016, communication actions were carried out (sending relevant messages to the e-boxes in Taxisnet's personalized information, telephone communications as well as sending postal letters) to 6,730 taxpayers with retroactive incomes, resulting in the submission of 4,264 amending and/or initial tax returns of various years and the tax certificate of 2 million euros.

 Cross-check for compliance of taxpayers with pre-filled salary-pension codes (according to the statement of salary-pension statements):
For the tax year 2016, communications were made with 2,627 taxpayers, resulting in the submission of 681 amending and/or initial tax return declarations, due to current salaries, of various years, and the tax certification of 310 thousand euros.