The collection of overdue debts to the State is a key objective of the Hellenic Revenue Service for this year, as the Independent Authority considers that among all those who owe are those who have the financial capacity but “neglect” to be punctual in their obligations.

According to the Operational Plan 2026, among other things, the DPA aims to:

*Recovery of at least €3.2 billion against old taxpayer arrears. Recovery of at least €1.5 billion against old arrears in the VAT category.

*Recoveries of at least €850 million from large debtors and targeted actions.

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*Recoveries of €28 million against total overdue debts to the Customs Administration. It is noted that 71% of debtors of the Tax Administration and 80% of the Customs Administration are under enforcement measures.

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* Processing by EMEIS of at least 90% of debt restructuring applications of the Extra-Judicial Mechanism of Law 4469/2017 and Law 4738/2020.

*Evaluation of debtors with overdue debts on a periodic basis.

*Audit and reassessment of at least 70% of large debtors’ cases for the past five years within the year.

*Collect 35% of new taxpayer arrears.

Modern technology and artificial intelligence are being used to increase collections against delinquent debt, clear the portfolio and take steps to limit the growth of new delinquencies.

The AADE informs taxpayers (via sms, email, push notifications) about their overdue debts, as well as about the maintenance and repayment of their arrangements. While, in practice, it applies the PARE (Payment capacity- Attitude- Recency- Event) methodology to create a detailed profile of a taxpayer, based on his/her ability to repay his/her debts (by analysing the details of his/her bank accounts, income and assets), his/her past behaviour in terms of repayment of debts, the age of his/her debts, as well as significant financial events that may have critically affected his/her behaviour or ability to fulfil his/her obligations.

Through the Advanced Business Intelligence (BI) and Data Analytics system, predictive models are developed using artificial intelligence and machine learning to improve the targeting of arrears collection actions. And the ability to enforce seizure in the hands of third parties by electronic means is being expanded, while the cross-referencing of information from foreign authorities continues through International Administrative Cooperation and the sending of targeted requests for mutual assistance in collection.

But operational and artificial intelligence are not limited to overdue debts, but are also used in targeted audits and investigations, with risk analysis and selection of cases for audit. AI is also being harnessed in big data analysis and digital cross-checks.

According to the AADE, with new technologies in its “quiver”, tax audits and investigations will focus, among other things, on sectors and businesses with a large tax gap, high delinquency and discrepancies between declared income and expenditure. At the same time, the Financial Transaction Control Forces, making use of the systems, data and information available, will contribute, inter alia, to uncovering circuits and major cases of tax evasion, smuggling and customs duty evasion. They will also enhance the fight against VAT fraud, the detection of undeclared work and illegal economic transactions, the recovery of aid and subsidies and the treatment of complex economic crime cases.