The collection of overdue debts to the State is a key objective of the Hellenic Revenue Service for this year, as the Independent Authority believes 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 SAO aims to:

*Recovery of at least €3.2 billion against old taxpayers’ overdue debts. Collection of at least €1.5 billion against old arrears in the VAT category.

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

*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.

* Processing by EMEIS of applications for debt restructuring of the Extrajudicial Mechanism of Law 4469/2017 and Law 4738/2020, at a rate of at least 90%.

*Assessment of debtors of overdue debts on a periodic basis.

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

*Collect 35% of new taxpayer arrears.

*Collect 35% of new taxpayer arrears.

Modern technology and artificial intelligence are used to increase collections against overdue debts, clear the portfolio and take measures to limit the growth of new arrears.

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 taxpayer profile based on the ability to repay their debts (by analysing the details of their bank accounts, income and assets), their past repayment behaviour, the age of their debts, as well as significant financial events that may have had a critical impact on their behaviour or ability to meet their obligations.

Through the Advanced Business Intelligence (BI) and Data Analytics System, predictive models, using artificial intelligence and machine learning, are developed to improve the targeting of actions to collect overdue debts. And the ability to enforce seizure in the hands of third parties by electronic means is being expanded, while the cross-checking 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 being used in targeted audits and investigations, with risk analysis and selection of cases for audit. Artificial intelligence 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 strengthen 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.