The tax control mechanism is stepping up a gear by targeting both e-shops and small businesses operating under VAT exemption. By decision of the governor of the AADE, Giorgos Pitsilis, a new sub-directorate is being created at the Attica KEFODE, with the main task of controlling cross-border transactions and monitoring special tax regimes.

This move is part of a broader plan to strengthen tax compliance, focusing on electronic sales within the European Union. The focus is on businesses engaged in intra-Community transactions, but also those that take advantage of the VAT exemption scheme due to low turnover. Controls will focus on data cross-checking, checking turnover limits and the legality of joining or staying in the special scheme, in order to limit abuses.

The new sub-directorate brings together responsibilities that were previously fragmented, from the management of the tax register to the monitoring of special VAT regimes in e-commerce, such as OSS and IOSS. At the same time, the role of the KEFODE in processing declarations, in data cross-checks with other member states, and in the enforcement of taxes and fines is being strengthened.

The reorganisation of the Attica KEFODE is based on three main axes:

  • The Sub-Directorate of the Register, Transaction Imaging and Special VAT Regimes for E-Commerce – Small Businesses, which undertakes the supervision of the tax register, bookkeeping and monitoring of the activity of e-shops, with particular emphasis on intra-Community transactions. At the “heart” of the operation of the new unit are the Departments of the Registry of Natural and Legal Persons, which are the gateway for every taxpayer to enter the system. This is where basic procedures such as assigning and activating VAT numbers, starting and stopping activities and changing data are handled. At the same time, these departments manage requests from citizens and businesses, issue certificates and impose fines in cases of infringements, helping to maintain a reliable and up-to-date tax register. Particular attention is paid to the special VAT arrangements for e-commerce, which have become a key tool for cross-border business activity within the European Union. The department is responsible for registering businesses under the OSS and IOSS schemes, managing VAT returns, collecting and allocating taxes between Member States and exchanging information with the EU tax authorities. Through checks at EU and national thresholds and the processing of quarterly reports, the correct application of the favourable provisions is ensured, supporting small business.
  • The Indirect Taxation Sub-Directorate, which focuses on the control of VAT returns, the imposition of taxes and fines and the management of taxpayers’ requests, now making extensive use of digital tools.
  • The Direct Tax Sub-Directorate, responsible for personal and corporate income tax and special tax regimes. Through risk analysis tools, the AADE enhances data cross-checks, while particular attention is paid to cases of transfer of tax residence in Greece.

The organisational structure is complemented by legal and administrative support units, as well as specialised service offices, aiming to speed up the processing of cases and improve the daily life of taxpayers.